ATELIER ROMAIN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ATELIER ROMAIN
Largest movements
- Cash -€57,468
down €57,468 (-28.4%), from €202,587 to €145,118
mainly Other debts (-€111,151) and Contributions, distributions and other (-€97,794)
- Receivables within one year +€29,113
up €29,113 (+5.1%), from €569,350 to €598,463
of which Other amounts receivable: +€39,328
- Tangible fixed assets -€19,435
down €19,435 (-46.6%), from €41,700 to €22,265
- Other debts -€111,151
down €111,151 (-41.9%), from €265,270 to €154,119
- Trade debts +€69,672
up €69,672 (+25.5%), from €273,074 to €342,746
- Gross operating margin -€188,338
down €188,338 (-52.4%), from €359,348 to €171,010
- Taxes -€45,368
down €45,368 (-54.7%), from €82,865 to €37,498
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €814,298 | €766,258 | -€48,040 | -5.9% |
| Fixed assets | 21/28 | €41,700 | €22,265 | -€19,435 | -46.6% |
| Tangible fixed assets | 22/27 | €41,700 | €22,265 | -€19,435 | -46.6% |
| Plant, machinery and equipment | 23 | €19,841 | €14,378 | -€5,463 | -27.5% |
| Furniture and vehicles | 24 | €14,701 | €7,887 | -€6,813 | -46.3% |
| Leasing and similar rights | 25 | €7,159 | - | -€7,159 | |
| Current assets | 29/58 | €772,598 | €743,994 | -€28,604 | -3.7% |
| Amounts receivable within one year | 40/41 | €569,350 | €598,463 | +€29,113 | +5.1% |
| Trade receivables | 40 | €547,215 | €536,999 | -€10,215 | -1.9% |
| Other amounts receivable | 41 | €22,135 | €61,463 | +€39,328 | +178% |
| Cash at bank and in hand | 54/58 | €202,587 | €145,118 | -€57,468 | -28.4% |
| Deferred charges and accrued income | 490/1 | €662 | €413 | -€249 | -37.6% |
| Total equity and liabilities | 10/49 | €814,298 | €766,258 | -€48,040 | -5.9% |
| Equity | 10/15 | €167,466 | €167,466 | = | 0.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,466 | €101,466 | = | 0.0% |
| Amounts payable | 17/49 | €646,832 | €598,792 | -€48,040 | -7.4% |
| Amounts payable within one year | 42/48 | €646,832 | €598,792 | -€48,040 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €5,091 | - | -€5,091 | |
| Financial debts | 43 | €66,366 | €58,750 | -€7,616 | -11.5% |
| Credit institutions | 430/8 | €66,366 | €58,750 | -€7,616 | -11.5% |
| Trade debts | 44 | €273,074 | €342,746 | +€69,672 | +25.5% |
| Suppliers | 440/4 | €273,074 | €342,746 | +€69,672 | +25.5% |
| Taxes, remuneration and social security | 45 | €37,031 | €43,177 | +€6,146 | +16.6% |
| Taxes | 450/3 | €30,267 | €38,561 | +€8,294 | +27.4% |
| Remuneration and social security | 454/9 | €6,764 | €4,616 | -€2,148 | -31.8% |
| Other amounts payable | 47/48 | €265,270 | €154,119 | -€111,151 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,458 | €24,760 | -€1,698 | -6.4% |
| Other operating charges | 640/8 | €516 | €1,489 | +€973 | +188% |
| Gross operating margin | 9900 | €359,348 | €171,010 | -€188,338 | -52.4% |
| Operating profit (loss) | 9901 | €332,374 | €144,761 | -€187,613 | -56.4% |
| Financial income | 75/76B | €1,796 | €1,492 | -€304 | -16.9% |
| Recurring financial income | 75 | €1,796 | €1,492 | -€304 | -16.9% |
| Financial charges | 65/66B | €12,086 | €10,961 | -€1,125 | -9.3% |
| Recurring financial charges | 65 | €12,086 | €10,961 | -€1,125 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €322,084 | €135,292 | -€186,792 | -58.0% |
| Income taxes | 67/77 | €82,865 | €37,498 | -€45,368 | -54.7% |
| Profit (loss) for the period | 9904 | €239,219 | €97,794 | -€141,424 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €239,219 | €97,794 | -€141,424 | -59.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.