Atelier Rose: 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 Rose
Largest movements
- Receivables within one year -€36,988
down €36,988 (-55.7%), from €66,375 to €29,386
of which Trade receivables: -€54,013
- Tangible fixed assets -€15,240
down €15,240 (-19.8%), from €76,938 to €61,699
of which Furniture and vehicles: -€7,950
- Cash +€7,442
up €7,442 (+10.5%), from €71,180 to €78,622
mainly Other debts (+€112,401) and Receivables within one year (+€36,988)
- Reserves -€117,158
down €117,158 (-75.5%), from €155,148 to €37,990
- Other debts +€112,401
up €112,401 (+706,039%), from €16 to €112,417
- Trade debts -€27,458
down €27,458 (-61.6%), from €44,585 to €17,127
- Tax, wage and social debts -€12,616
down €12,616 (-83.1%), from €15,188 to €2,572
of which Taxes: -€13,688
- Advances received +€2,171
up €2,171 (+1,392%), from €156 to €2,327
- Gross operating margin -€26,757
down €26,757 (-27.4%), from €97,517 to €70,760
- Staff costs +€8,169
new in 2025: €8,169
- Taxes -€6,704
down €6,704 (-35.8%), from €18,701 to €11,997
- Depreciation +€2,446
up €2,446 (+19.1%), from €12,830 to €15,277
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 | €216,636 | €173,934 | -€42,702 | -19.7% |
| Fixed assets | 21/28 | €76,938 | €63,386 | -€13,552 | -17.6% |
| Intangible fixed assets | 21 | - | €1,687 | +€1,687 | |
| Tangible fixed assets | 22/27 | €76,938 | €61,699 | -€15,240 | -19.8% |
| Plant, machinery and equipment | 23 | €3,083 | €1,066 | -€2,016 | -65.4% |
| Furniture and vehicles | 24 | €24,885 | €16,935 | -€7,950 | -31.9% |
| Other tangible fixed assets | 26 | €48,970 | €43,697 | -€5,273 | -10.8% |
| Current assets | 29/58 | €139,698 | €110,548 | -€29,150 | -20.9% |
| Amounts receivable within one year | 40/41 | €66,375 | €29,386 | -€36,988 | -55.7% |
| Trade receivables | 40 | €59,430 | €5,417 | -€54,013 | -90.9% |
| Other amounts receivable | 41 | €6,945 | €23,969 | +€17,024 | +245% |
| Cash at bank and in hand | 54/58 | €71,180 | €78,622 | +€7,442 | +10.5% |
| Deferred charges and accrued income | 490/1 | €2,143 | €2,539 | +€396 | +18.5% |
| Total equity and liabilities | 10/49 | €216,636 | €173,934 | -€42,702 | -19.7% |
| Equity | 10/15 | €156,648 | €39,490 | -€117,158 | -74.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €155,148 | €37,990 | -€117,158 | -75.5% |
| Distributable reserves | 133 | €155,148 | €37,990 | -€117,158 | -75.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €59,989 | €134,444 | +€74,455 | +124% |
| Amounts payable within one year | 42/48 | €59,989 | €134,444 | +€74,455 | +124% |
| Financial debts | 43 | €44 | €0 | -€44 | -100% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €44 | €0 | -€44 | -100% |
| Trade debts | 44 | €44,585 | €17,127 | -€27,458 | -61.6% |
| Suppliers | 440/4 | €44,585 | €17,127 | -€27,458 | -61.6% |
| Advances received on contracts in progress | 46 | €156 | €2,327 | +€2,171 | +1,392% |
| Taxes, remuneration and social security | 45 | €15,188 | €2,572 | -€12,616 | -83.1% |
| Taxes | 450/3 | €15,188 | €1,500 | -€13,688 | -90.1% |
| Remuneration and social security | 454/9 | - | €1,072 | +€1,072 | |
| Other amounts payable | 47/48 | €16 | €112,417 | +€112,401 | +706,039% |
| Non-recurring operating income | 76A | - | €2 | +€2 | |
| Remuneration, social security and pensions | 62 | - | €8,169 | +€8,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,830 | €15,277 | +€2,446 | +19.1% |
| Other operating charges | 640/8 | €1,200 | €1,477 | +€277 | +23.0% |
| Gross operating margin | 9900 | €97,517 | €70,760 | -€26,757 | -27.4% |
| Operating profit (loss) | 9901 | €83,487 | €45,838 | -€37,649 | -45.1% |
| Financial income | 75/76B | €952 | €1,096 | +€144 | +15.1% |
| Recurring financial income | 75 | €952 | €1,096 | +€144 | +15.1% |
| Financial charges | 65/66B | €156 | €164 | +€8 | +5.2% |
| Recurring financial charges | 65 | €156 | €164 | +€8 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €84,283 | €46,770 | -€37,514 | -44.5% |
| Income taxes | 67/77 | €18,701 | €11,997 | -€6,704 | -35.8% |
| Profit (loss) for the period | 9904 | €65,582 | €34,773 | -€30,810 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,582 | €34,773 | -€30,810 | -47.0% |
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 22 October 2026 via checked.be.