ATELIER ROULET: 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 ROULET
Largest movements
- Receivables within one year -€2,392
down €2,392 (-85.6%), from €2,794 to €402
of which Trade receivables: -€2,442
- Stocks and contracts +€2,327
up €2,327 (+39.3%), from €5,923 to €8,250
- Tangible fixed assets +€2,058
up €2,058 (+9.5%), from €21,746 to €23,804
of which Other tangible fixed assets: +€4,234
- Cash +€1,197
up €1,197 (+8.4%), from €14,175 to €15,372
mainly Depreciation (+€9,828) and Net result for the year (+€5,721)
- Deferred charges and accrued income -€859
down €859 (-85.1%), from €1,009 to €150
- Tax, wage and social debts +€1,533
up €1,533 (+30.4%), from €5,040 to €6,573
of which Taxes: +€3,533
- Profit (loss) carried forward +€721
up €721 (+2.7%), from €26,473 to €27,194
- Gross operating margin +€4,183
up €4,183 (+28.7%), from €14,558 to €18,741
- Depreciation +€2,616
up €2,616 (+36.3%), from €7,212 to €9,828
- Taxes +€1,656
up €1,656 (+297%), from €558 to €2,214
- Write-downs -€693
no longer reported in 2025 (was €693)
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 | €45,647 | €47,978 | +€2,331 | +5.1% |
| Fixed assets | 21/28 | €21,746 | €23,804 | +€2,058 | +9.5% |
| Tangible fixed assets | 22/27 | €21,746 | €23,804 | +€2,058 | +9.5% |
| Plant, machinery and equipment | 23 | €5,590 | €5,785 | +€195 | +3.5% |
| Furniture and vehicles | 24 | €10,774 | €8,403 | -€2,371 | -22.0% |
| Other tangible fixed assets | 26 | €5,382 | €9,616 | +€4,234 | +78.7% |
| Current assets | 29/58 | €23,901 | €24,174 | +€273 | +1.1% |
| Stocks and contracts in progress | 3 | €5,923 | €8,250 | +€2,327 | +39.3% |
| Stocks | 30/36 | €5,923 | €8,250 | +€2,327 | +39.3% |
| Amounts receivable within one year | 40/41 | €2,794 | €402 | -€2,392 | -85.6% |
| Trade receivables | 40 | €2,695 | €253 | -€2,442 | -90.6% |
| Other amounts receivable | 41 | €99 | €149 | +€50 | +50.5% |
| Cash at bank and in hand | 54/58 | €14,175 | €15,372 | +€1,197 | +8.4% |
| Deferred charges and accrued income | 490/1 | €1,009 | €150 | -€859 | -85.1% |
| Total equity and liabilities | 10/49 | €45,647 | €47,978 | +€2,331 | +5.1% |
| Equity | 10/15 | €38,523 | €39,244 | +€721 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,850 | €5,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €850 | - | -€850 | |
| Reserves not available under the articles | 1311 | €850 | - | -€850 | |
| Distributable reserves | 133 | €5,000 | €5,850 | +€850 | +17.0% |
| Profit (loss) carried forward | 14 | €26,473 | €27,194 | +€721 | +2.7% |
| Amounts payable | 17/49 | €7,124 | €8,734 | +€1,610 | +22.6% |
| Amounts payable within one year | 42/48 | €7,124 | €8,734 | +€1,610 | +22.6% |
| Trade debts | 44 | €2,021 | €2,120 | +€99 | +4.9% |
| Suppliers | 440/4 | €2,021 | €2,120 | +€99 | +4.9% |
| Taxes, remuneration and social security | 45 | €5,040 | €6,573 | +€1,533 | +30.4% |
| Taxes | 450/3 | €1,540 | €5,073 | +€3,533 | +229% |
| Remuneration and social security | 454/9 | €3,500 | €1,500 | -€2,000 | -57.1% |
| Other amounts payable | 47/48 | €63 | €41 | -€22 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,212 | €9,828 | +€2,616 | +36.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €693 | - | -€693 | |
| Other operating charges | 640/8 | €759 | €747 | -€12 | -1.6% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €14,558 | €18,741 | +€4,183 | +28.7% |
| Operating profit (loss) | 9901 | €5,644 | €8,166 | +€2,522 | +44.7% |
| Financial income | 75/76B | €52 | €54 | +€2 | +3.8% |
| Recurring financial income | 75 | €52 | €54 | +€2 | +3.8% |
| Financial charges | 65/66B | €201 | €285 | +€84 | +41.8% |
| Recurring financial charges | 65 | €201 | €285 | +€84 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €5,495 | €7,935 | +€2,440 | +44.4% |
| Income taxes | 67/77 | €558 | €2,214 | +€1,656 | +297% |
| Profit (loss) for the period | 9904 | €4,937 | €5,721 | +€784 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,937 | €5,721 | +€784 | +15.9% |
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 23 October 2026 via checked.be.