Atelier Rosé: 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 Rosé
Largest movements
- Cash -€157,004
down €157,004 (-83.2%), from €188,629 to €31,625
mainly Current investments (-€125,000) and Contributions, distributions and other (-€70,830)
- Current investments +€125,000
new in 2025: €125,000
- Receivables within one year -€19,509
down €19,509 (-92.8%), from €21,015 to €1,506
of which Trade receivables: -€15,141
- Tangible fixed assets -€7,365
down €7,365 (-25.7%), from €28,702 to €21,337
of which Furniture and vehicles: -€5,797
- Reserves -€61,443
down €61,443 (-29.2%), from €210,258 to €148,815
- Turnover -€205,697
no longer reported in 2025 (was €205,697)
- Purchases and services -€107,036
no longer reported in 2025 (was €107,036)
- Gross operating margin -€79,428
down €79,428 (-77.1%), from €103,009 to €23,581
- Taxes -€16,599
down €16,599 (-77.9%), from €21,305 to €4,706
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 | €239,054 | €179,982 | -€59,072 | -24.7% |
| Fixed assets | 21/28 | €28,702 | €21,337 | -€7,365 | -25.7% |
| Tangible fixed assets | 22/27 | €28,702 | €21,337 | -€7,365 | -25.7% |
| Plant, machinery and equipment | 23 | €9,410 | €7,841 | -€1,568 | -16.7% |
| Furniture and vehicles | 24 | €19,292 | €13,495 | -€5,797 | -30.0% |
| Current assets | 29/58 | €210,352 | €158,646 | -€51,707 | -24.6% |
| Stocks and contracts in progress | 3 | €708 | €514 | -€194 | -27.4% |
| Stocks | 30/36 | €708 | €514 | -€194 | -27.4% |
| Amounts receivable within one year | 40/41 | €21,015 | €1,506 | -€19,509 | -92.8% |
| Trade receivables | 40 | €16,275 | €1,134 | -€15,141 | -93.0% |
| Other amounts receivable | 41 | €4,740 | €372 | -€4,369 | -92.2% |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €188,629 | €31,625 | -€157,004 | -83.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €239,054 | €179,982 | -€59,072 | -24.7% |
| Equity | 10/15 | €213,258 | €151,815 | -€61,443 | -28.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €210,258 | €148,815 | -€61,443 | -29.2% |
| Distributable reserves | 133 | €210,258 | €148,815 | -€61,443 | -29.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,796 | €28,168 | +€2,371 | +9.2% |
| Amounts payable within one year | 42/48 | €25,494 | €27,866 | +€2,371 | +9.3% |
| Trade debts | 44 | €1,696 | €1,734 | +€38 | +2.2% |
| Suppliers | 440/4 | €1,696 | €1,734 | +€38 | +2.2% |
| Taxes, remuneration and social security | 45 | €23,799 | €26,132 | +€2,334 | +9.8% |
| Taxes | 450/3 | €23,799 | €26,132 | +€2,334 | +9.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €302 | €302 | = | 0.0% |
| Turnover | 70 | €205,697 | - | -€205,697 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €107,036 | - | -€107,036 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,213 | €8,918 | -€1,295 | -12.7% |
| Other operating charges | 640/8 | €602 | €614 | +€12 | +2.0% |
| Gross operating margin | 9900 | €103,009 | €23,581 | -€79,428 | -77.1% |
| Operating profit (loss) | 9901 | €92,194 | €14,049 | -€78,145 | -84.8% |
| Financial income | 75/76B | €30 | €129 | +€100 | +337% |
| Recurring financial income | 75 | €30 | €129 | +€100 | +337% |
| Financial charges | 65/66B | €89 | €85 | -€3 | -3.5% |
| Recurring financial charges | 65 | €89 | €85 | -€3 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €92,135 | €14,093 | -€78,042 | -84.7% |
| Income taxes | 67/77 | €21,305 | €4,706 | -€16,599 | -77.9% |
| Profit (loss) for the period | 9904 | €70,830 | €9,386 | -€61,443 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,830 | €9,386 | -€61,443 | -86.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.