Atelier Vic: what changed
What changed
Atelier Vic
NACE 14.210, Manufacture of outerwear
filed annual accounts (NBB)
Net result for the year
€81,645
2024 · €306,617-€224,972
Equity
€783,551
2024 · €709,273+€74,278
Cash
€86,282
2024 · €38,446+€47,836
Balance sheet total
€2.2m
2024 · €2.2m-€17,712
Largest movements
Assets
- Receivables within one year -€219,560
down €219,560 (-26.9%), from €815,696 to €596,136
of which Other amounts receivable: -€181,097
- Stocks and contracts +€157,936
up €157,936 (+46.2%), from €341,623 to €499,559
- Cash +€47,836
up €47,836 (+124%), from €38,446 to €86,282
mainly Receivables within one year (+€219,560) and Trade debts (+€160,121)
Equity and liabilities
- Other debts -€250,000
down €250,000 (-100%), from €250,000 to €0
- Trade debts +€160,121
up €160,121 (+46.2%), from €346,720 to €506,841
- Current portion of long-term debt +€106,853
up €106,853 (+37.3%), from €286,752 to €393,604
- Reserves +€74,278
up €74,278 (+50.9%), from €145,959 to €220,237
of which Distributable reserves: +€143,403
- Tax, wage and social debts -€63,809
down €63,809 (-35.8%), from €178,088 to €114,279
of which Taxes: -€78,801
Income statement
- Gross operating margin -€167,041
down €167,041 (-23.3%), from €718,314 to €551,273
- Staff costs +€71,268
up €71,268 (+29.3%), from €243,576 to €314,844
- Depreciation +€9,957
up €9,957 (+11.8%), from €84,439 to €94,396
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
€306,617
Gross operating margin
-€167,041
Staff costs
-€71,268
Depreciation
-€9,957
Other operating charges
-€4,174
Other operating items
+€9,247
Financial income
-€1,867
Financial charges
-€4,318
Taxes
+€6
Deferred taxes and other
+€24,401
Result 2025
€81,645
raises the resultlowers the resultnot broken down further in the accounts
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
+€63,827
Investment
-€99,312
Financing
+€83,322
Cash 2024
€38,446
From operations (derived)
+€63,827
Net result for the year
+€81,645
Depreciation
+€94,396
Receivables after one year
+€6,000
Stocks and contracts
-€157,936
Receivables within one year
+€219,560
Deferred charges and accrued income
+€2,841
Provisions
-€25,687
Trade debts
+€160,121
Tax, wage and social debts
-€63,809
Other debts
-€250,000
Accrued charges and deferred income
-€3,303
Investment (derived)
-€99,312
Investment in fixed assets (net)
-€99,312
Financing
+€83,322
Debts after one year
-€20,103
Current portion of long-term debt
+€106,853
Short-term financial debts
+€3,940
Contributions, distributions and other
-€7,367
Cash 2025
€86,282
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,246,813 | €2,229,100 | -€17,712 | -0.8% |
| Fixed assets | 21/28 | €981,476 | €986,392 | +€4,916 | +0.5% |
| Intangible fixed assets | 21 | €43,959 | €54,369 | +€10,410 | +23.7% |
| Tangible fixed assets | 22/27 | €602,430 | €596,936 | -€5,494 | -0.9% |
| Land and buildings | 22 | €8,421 | €5,806 | -€2,615 | -31.1% |
| Plant, machinery and equipment | 23 | €15,794 | €49,324 | +€33,531 | +212% |
| Furniture and vehicles | 24 | €204,467 | €175,581 | -€28,886 | -14.1% |
| Leasing and similar rights | 25 | €373,748 | €359,377 | -€14,370 | -3.8% |
| Other tangible fixed assets | 26 | - | €6,848 | +€6,848 | |
| Financial fixed assets | 28 | €335,086 | €335,086 | = | 0.0% |
| Current assets | 29/58 | €1,265,337 | €1,242,708 | -€22,629 | -1.8% |
| Amounts receivable after more than one year | 29 | €56,440 | €50,440 | -€6,000 | -10.6% |
| Other amounts receivable | 291 | €56,440 | €50,440 | -€6,000 | -10.6% |
| Stocks and contracts in progress | 3 | €341,623 | €499,559 | +€157,936 | +46.2% |
| Stocks | 30/36 | €341,623 | €499,559 | +€157,936 | +46.2% |
| Amounts receivable within one year | 40/41 | €815,696 | €596,136 | -€219,560 | -26.9% |
| Trade receivables | 40 | €586,974 | €548,510 | -€38,464 | -6.6% |
| Other amounts receivable | 41 | €228,722 | €47,625 | -€181,097 | -79.2% |
| Cash at bank and in hand | 54/58 | €38,446 | €86,282 | +€47,836 | +124% |
| Deferred charges and accrued income | 490/1 | €13,132 | €10,292 | -€2,841 | -21.6% |
| Total equity and liabilities | 10/49 | €2,246,813 | €2,229,100 | -€17,712 | -0.8% |
| Equity | 10/15 | €709,273 | €783,551 | +€74,278 | +10.5% |
| Contributions | 10/11 | €563,314 | €563,314 | = | 0.0% |
| Capital | 10 | €563,314 | €563,314 | = | 0.0% |
| Issued capital | 100 | €563,314 | €563,314 | = | 0.0% |
| Reserves | 13 | €145,959 | €220,237 | +€74,278 | +50.9% |
| Non-distributable reserves | 130/1 | €22,586 | €30,521 | +€7,935 | +35.1% |
| Legal reserve | 130 | €22,586 | €30,521 | +€7,935 | +35.1% |
| Tax-exempt reserves | 132 | €77,061 | €0 | -€77,061 | -100% |
| Distributable reserves | 133 | €46,312 | €189,715 | +€143,403 | +310% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €25,687 | €0 | -€25,687 | -100% |
| Deferred taxes | 168 | €25,687 | €0 | -€25,687 | -100% |
| Amounts payable | 17/49 | €1,511,853 | €1,445,550 | -€66,303 | -4.4% |
| Amounts payable after more than one year | 17 | €362,774 | €342,670 | -€20,103 | -5.5% |
| Financial debts | 170/4 | €362,774 | €342,670 | -€20,103 | -5.5% |
| Amounts payable within one year | 42/48 | €1,063,166 | €1,020,269 | -€42,896 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €286,752 | €393,604 | +€106,853 | +37.3% |
| Financial debts | 43 | €1,606 | €5,546 | +€3,940 | +245% |
| Credit institutions | 430/8 | €1,606 | €5,546 | +€3,940 | +245% |
| Trade debts | 44 | €346,720 | €506,841 | +€160,121 | +46.2% |
| Suppliers | 440/4 | €346,720 | €506,841 | +€160,121 | +46.2% |
| Taxes, remuneration and social security | 45 | €178,088 | €114,279 | -€63,809 | -35.8% |
| Taxes | 450/3 | €147,616 | €68,815 | -€78,801 | -53.4% |
| Remuneration and social security | 454/9 | €30,472 | €45,463 | +€14,992 | +49.2% |
| Other amounts payable | 47/48 | €250,000 | €0 | -€250,000 | -100% |
| Accrued charges and deferred income | 492/3 | €85,913 | €82,610 | -€3,303 | -3.8% |
| Non-recurring operating income | 76A | €3,276 | €3,303 | +€27 | +0.8% |
| Remuneration, social security and pensions | 62 | €243,576 | €314,844 | +€71,268 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,439 | €94,396 | +€9,957 | +11.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €14,319 | €18,493 | +€4,174 | +29.2% |
| Non-recurring operating charges | 66A | €10,530 | €1,283 | -€9,247 | -87.8% |
| Gross operating margin | 9900 | €718,314 | €551,273 | -€167,041 | -23.3% |
| Operating profit (loss) | 9901 | €365,452 | €122,258 | -€243,194 | -66.5% |
| Financial income | 75/76B | €10,815 | €8,949 | -€1,867 | -17.3% |
| Recurring financial income | 75 | €10,815 | €8,949 | -€1,867 | -17.3% |
| Financial charges | 65/66B | €45,824 | €50,142 | +€4,318 | +9.4% |
| Recurring financial charges | 65 | €45,824 | €50,142 | +€4,318 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €330,443 | €81,064 | -€249,379 | -75.5% |
| Transfer from deferred taxes | 780 | €1,286 | €25,687 | +€24,401 | +1,897% |
| Income taxes | 67/77 | €25,113 | €25,106 | -€6 | 0.0% |
| Profit (loss) for the period | 9904 | €306,617 | €81,645 | -€224,972 | -73.4% |
| Transfer from tax-exempt reserves | 789 | €3,858 | €77,061 | +€73,203 | +1,897% |
| Profit (loss) for the period to be appropriated | 9905 | €310,475 | €158,706 | -€151,769 | -48.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.