ATELIER VERSICOLORE: what changed
What changed
ATELIER VERSICOLORE
NACE 23.150, Manufacture of other non-metallic mineral products
filed annual accounts (NBB)
Net result for the year
€5,061
2024 · -€7,092+€12,153
Equity
€199,666
2024 · €197,788+€1,879
Cash
€13,167
2024 · €34,490-€21,323
Balance sheet total
€349,602
2024 · €375,366-€25,764
Largest movements
Assets
- Cash -€21,323
down €21,323 (-61.8%), from €34,490 to €13,167
mainly Debts after one year (-€16,581) and Receivables within one year (-€10,195)
- Tangible fixed assets -€13,736
down €13,736 (-4.5%), from €305,068 to €291,332
- Receivables within one year +€10,195
up €10,195 (+1,889%), from €540 to €10,734
of which Trade receivables: +€9,919
Equity and liabilities
- Debts after one year -€16,581
down €16,581 (-13.2%), from €125,626 to €109,045
- Advances received -€6,356
down €6,356 (-39.5%), from €16,105 to €9,749
- Profit (loss) carried forward +€5,061
up €5,061 (+4.5%), from €111,885 to €116,946
Income statement
- Gross operating margin +€11,526
up €11,526 (+67.3%), from €17,129 to €28,655
- Other operating charges -€4,245
down €4,245 (-87.4%), from €4,857 to €612
- Staff costs +€2,962
up €2,962 (+91.4%), from €3,241 to €6,203
- Depreciation +€966
up €966 (+7.6%), from €12,770 to €13,736
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€7,092
Gross operating margin
+€11,526
Staff costs
-€2,962
Depreciation
-€966
Other operating charges
+€4,245
Financial income
+€27
Financial charges
+€283
Result 2025
€5,061
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€333
Investment
€0
Financing
-€20,990
Cash 2024
€34,490
From operations (derived)
-€333
Net result for the year
+€5,061
Depreciation
+€13,736
Stocks and contracts
+€816
Receivables within one year
-€10,195
Deferred charges and accrued income
+€83
Trade debts
-€2,561
Tax, wage and social debts
-€624
Advances received
-€6,356
Accrued charges and deferred income
-€294
Financing
-€20,990
Debts after one year
-€16,581
Current portion of long-term debt
-€1,228
Contributions, distributions and other
-€3,182
Cash 2025
€13,167
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €375,366 | €349,602 | -€25,764 | -6.9% |
| Fixed assets | 21/28 | €305,068 | €291,332 | -€13,736 | -4.5% |
| Tangible fixed assets | 22/27 | €305,068 | €291,332 | -€13,736 | -4.5% |
| Land and buildings | 22 | €216,165 | €210,017 | -€6,148 | -2.8% |
| Plant, machinery and equipment | 23 | €60,937 | €56,432 | -€4,504 | -7.4% |
| Other tangible fixed assets | 26 | €27,967 | €24,883 | -€3,084 | -11.0% |
| Current assets | 29/58 | €70,298 | €58,270 | -€12,028 | -17.1% |
| Stocks and contracts in progress | 3 | €34,512 | €33,695 | -€816 | -2.4% |
| Stocks | 30/36 | €34,512 | €33,695 | -€816 | -2.4% |
| Amounts receivable within one year | 40/41 | €540 | €10,734 | +€10,195 | +1,889% |
| Trade receivables | 40 | - | €9,919 | +€9,919 | |
| Other amounts receivable | 41 | €540 | €815 | +€276 | +51.0% |
| Cash at bank and in hand | 54/58 | €34,490 | €13,167 | -€21,323 | -61.8% |
| Deferred charges and accrued income | 490/1 | €756 | €673 | -€83 | -11.0% |
| Total equity and liabilities | 10/49 | €375,366 | €349,602 | -€25,764 | -6.9% |
| Equity | 10/15 | €197,788 | €199,666 | +€1,879 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,744 | €20,744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,884 | €18,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,885 | €116,946 | +€5,061 | +4.5% |
| Investment grants | 15 | €46,558 | €43,376 | -€3,182 | -6.8% |
| Amounts payable | 17/49 | €177,578 | €149,936 | -€27,643 | -15.6% |
| Amounts payable after more than one year | 17 | €125,626 | €109,045 | -€16,581 | -13.2% |
| Financial debts | 170/4 | €125,626 | €109,045 | -€16,581 | -13.2% |
| Amounts payable within one year | 42/48 | €50,870 | €40,102 | -€10,768 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €17,808 | €16,581 | -€1,228 | -6.9% |
| Trade debts | 44 | €3,058 | €497 | -€2,561 | -83.8% |
| Suppliers | 440/4 | €3,058 | €497 | -€2,561 | -83.8% |
| Advances received on contracts in progress | 46 | €16,105 | €9,749 | -€6,356 | -39.5% |
| Taxes, remuneration and social security | 45 | €13,900 | €13,276 | -€624 | -4.5% |
| Taxes | 450/3 | €4,970 | €4,924 | -€46 | -0.9% |
| Remuneration and social security | 454/9 | €8,930 | €8,353 | -€577 | -6.5% |
| Accrued charges and deferred income | 492/3 | €1,082 | €788 | -€294 | -27.2% |
| Remuneration, social security and pensions | 62 | €3,241 | €6,203 | +€2,962 | +91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,770 | €13,736 | +€966 | +7.6% |
| Other operating charges | 640/8 | €4,857 | €612 | -€4,245 | -87.4% |
| Gross operating margin | 9900 | €17,129 | €28,655 | +€11,526 | +67.3% |
| Operating profit (loss) | 9901 | -€3,738 | €8,105 | +€11,842 | |
| Financial income | 75/76B | €1 | €28 | +€27 | +3,497% |
| Recurring financial income | 75 | €1 | €28 | +€27 | +3,497% |
| Financial charges | 65/66B | €3,355 | €3,072 | -€283 | -8.4% |
| Recurring financial charges | 65 | €3,355 | €3,072 | -€283 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,092 | €5,061 | +€12,153 | |
| Profit (loss) for the period | 9904 | -€7,092 | €5,061 | +€12,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,092 | €5,061 | +€12,153 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.