ATELIERS BOLETTE: 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.
ATELIERS BOLETTE
Largest movements
- Cash +€13,544
up €13,544 (+9.3%), from €146,038 to €159,583
mainly Depreciation (+€33,793) and Net result for the year (+€15,585)
- Tangible fixed assets -€7,368
down €7,368 (-2.1%), from €347,799 to €340,431
of which Land and buildings: -€24,608
- Receivables within one year +€5,970
new in 2025: €5,970
- Contributions +€18,600
new in 2025: €18,600
- Gross operating margin +€19,552
up €19,552 (+49.6%), from €39,449 to €59,001
- Depreciation -€5,105
down €5,105 (-13.1%), from €38,898 to €33,793
- Financial charges +€4,096
up €4,096 (+207%), from €1,976 to €6,072
- Taxes +€1,450
new in 2025: €1,450
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 | €496,011 | €508,310 | +€12,298 | +2.5% |
| Fixed assets | 21/28 | €347,799 | €340,431 | -€7,368 | -2.1% |
| Tangible fixed assets | 22/27 | €347,799 | €340,431 | -€7,368 | -2.1% |
| Land and buildings | 22 | €336,114 | €311,505 | -€24,608 | -7.3% |
| Furniture and vehicles | 24 | €11,685 | €28,926 | +€17,241 | +148% |
| Current assets | 29/58 | €148,212 | €167,878 | +€19,666 | +13.3% |
| Amounts receivable within one year | 40/41 | - | €5,970 | +€5,970 | |
| Trade receivables | 40 | - | €5,970 | +€5,970 | |
| Cash at bank and in hand | 54/58 | €146,038 | €159,583 | +€13,544 | +9.3% |
| Deferred charges and accrued income | 490/1 | €2,174 | €2,325 | +€152 | +7.0% |
| Total equity and liabilities | 10/49 | €496,011 | €508,310 | +€12,298 | +2.5% |
| Equity | 10/15 | €76,288 | €88,440 | +€12,152 | +15.9% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €19,694 | €15,594 | -€4,100 | -20.8% |
| Distributable reserves | 133 | €19,694 | €15,594 | -€4,100 | -20.8% |
| Profit (loss) carried forward | 14 | €19,901 | €20,986 | +€1,085 | +5.5% |
| Investment grants | 15 | €36,693 | €33,260 | -€3,433 | -9.4% |
| Amounts payable | 17/49 | €419,723 | €419,869 | +€146 | 0.0% |
| Amounts payable after more than one year | 17 | €395,000 | €395,000 | = | 0.0% |
| Financial debts | 170/4 | €395,000 | €395,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,723 | €24,869 | +€146 | +0.6% |
| Trade debts | 44 | €7,422 | €4,840 | -€2,582 | -34.8% |
| Suppliers | 440/4 | €7,422 | €4,840 | -€2,582 | -34.8% |
| Taxes, remuneration and social security | 45 | €2,757 | €5,665 | +€2,908 | +105% |
| Taxes | 450/3 | €2,757 | €5,665 | +€2,908 | +105% |
| Other amounts payable | 47/48 | €14,545 | €14,365 | -€180 | -1.2% |
| Non-recurring operating income | 76A | - | €1,118 | +€1,118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,898 | €33,793 | -€5,105 | -13.1% |
| Other operating charges | 640/8 | €5,370 | €5,534 | +€164 | +3.1% |
| Gross operating margin | 9900 | €39,449 | €59,001 | +€19,552 | +49.6% |
| Operating profit (loss) | 9901 | -€4,819 | €19,674 | +€24,493 | |
| Financial income | 75/76B | €3,433 | €3,433 | -€1 | 0.0% |
| Recurring financial income | 75 | €3,433 | €3,433 | -€1 | 0.0% |
| Financial charges | 65/66B | €1,976 | €6,072 | +€4,096 | +207% |
| Recurring financial charges | 65 | €1,976 | €6,072 | +€4,096 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€3,361 | €17,035 | +€20,396 | |
| Income taxes | 67/77 | - | €1,450 | +€1,450 | |
| Profit (loss) for the period | 9904 | -€3,361 | €15,585 | +€18,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,361 | €15,585 | +€18,946 |
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 21 October 2026 via checked.be.