Ateliers Bonte: 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 Bonte
Largest movements
- Cash +€189,280
up €189,280 (+2,501%), from €7,568 to €196,848
mainly Net result for the year (+€170,761) and Tax, wage and social debts (+€42,856)
- Stocks and contracts -€31,409
down €31,409 (-25.0%), from €125,499 to €94,090
of which Stocks: -€28,315
- Profit (loss) carried forward +€388,267
up €388,267 (+99.9%), from -€388,634 to -€367
- Reserves -€217,506
down €217,506 (-63.2%), from €343,952 to €126,446
of which Distributable reserves: -€217,506
- Current portion of long-term debt -€50,000
no longer reported in 2025 (was €50,000)
- Tax, wage and social debts +€42,856
up €42,856 (+134%), from €32,062 to €74,918
of which Taxes: +€43,923
- Trade debts -€13,402
down €13,402 (-35.5%), from €37,785 to €24,383
- Turnover +€263,327
up €263,327 (+85.4%), from €308,342 to €571,669
- Gross operating margin +€257,505
up €257,505 (+204%), from €125,998 to €383,503
- Taxes +€46,596
new in 2025: €46,596
- Staff costs -€46,231
down €46,231 (-22.6%), from €204,640 to €158,409
- Purchases and services +€5,878
up €5,878 (+3.2%), from €182,344 to €188,222
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 | €168,125 | €327,497 | +€159,372 | +94.8% |
| Fixed assets | 21/28 | €2,777 | €2,390 | -€387 | -13.9% |
| Tangible fixed assets | 22/27 | €2,777 | €2,390 | -€387 | -13.9% |
| Land and buildings | 22 | - | €2,390 | +€2,390 | |
| Plant, machinery and equipment | 23 | €2,777 | - | -€2,777 | |
| Current assets | 29/58 | €165,348 | €325,107 | +€159,759 | +96.6% |
| Stocks and contracts in progress | 3 | €125,499 | €94,090 | -€31,409 | -25.0% |
| Stocks | 30/36 | €119,250 | €90,935 | -€28,315 | -23.7% |
| Contracts in progress | 37 | €6,249 | €3,155 | -€3,094 | -49.5% |
| Amounts receivable within one year | 40/41 | €32,281 | €34,169 | +€1,888 | +5.8% |
| Trade receivables | 40 | €32,281 | €34,169 | +€1,888 | +5.8% |
| Cash at bank and in hand | 54/58 | €7,568 | €196,848 | +€189,280 | +2,501% |
| Total equity and liabilities | 10/49 | €168,125 | €327,497 | +€159,372 | +94.8% |
| Equity | 10/15 | €48,278 | €219,039 | +€170,761 | +354% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Capital | 10 | €92,960 | - | -€92,960 | |
| Issued capital | 100 | €92,960 | - | -€92,960 | |
| Contributions outside capital | 11 | - | €92,960 | +€92,960 | |
| Other | 1109/19 | - | €92,960 | +€92,960 | |
| Reserves | 13 | €343,952 | €126,446 | -€217,506 | -63.2% |
| Non-distributable reserves | 130/1 | €9,296 | €9,296 | = | 0.0% |
| Legal reserve | 130 | €9,296 | - | -€9,296 | |
| Reserves not available under the articles | 1311 | - | €9,296 | +€9,296 | |
| Distributable reserves | 133 | €334,656 | €117,150 | -€217,506 | -65.0% |
| Profit (loss) carried forward | 14 | -€388,634 | -€367 | +€388,267 | +99.9% |
| Provisions and deferred taxes | 16 | - | €9,157 | +€9,157 | |
| Provisions for liabilities and charges | 160/5 | - | €9,157 | +€9,157 | |
| Other liabilities and charges | 164/5 | - | €9,157 | +€9,157 | |
| Amounts payable | 17/49 | €119,847 | €99,301 | -€20,546 | -17.1% |
| Amounts payable within one year | 42/48 | €119,847 | €99,301 | -€20,546 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €37,785 | €24,383 | -€13,402 | -35.5% |
| Suppliers | 440/4 | €37,785 | €24,383 | -€13,402 | -35.5% |
| Taxes, remuneration and social security | 45 | €32,062 | €74,918 | +€42,856 | +134% |
| Taxes | 450/3 | €11,513 | €55,436 | +€43,923 | +382% |
| Remuneration and social security | 454/9 | €20,549 | €19,482 | -€1,067 | -5.2% |
| Turnover | 70 | €308,342 | €571,669 | +€263,327 | +85.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €182,344 | €188,222 | +€5,878 | +3.2% |
| Remuneration, social security and pensions | 62 | €204,640 | €158,409 | -€46,231 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €386 | -€538 | -58.2% |
| Other operating charges | 640/8 | €2,752 | €3,061 | +€309 | +11.2% |
| Gross operating margin | 9900 | €125,998 | €383,503 | +€257,505 | +204% |
| Operating profit (loss) | 9901 | -€82,318 | €221,647 | +€303,965 | |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €4,361 | €4,290 | -€71 | -1.6% |
| Recurring financial charges | 65 | €4,361 | €4,290 | -€71 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€86,661 | €217,357 | +€304,018 | |
| Income taxes | 67/77 | - | €46,596 | +€46,596 | |
| Profit (loss) for the period | 9904 | -€86,661 | €170,761 | +€257,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€86,661 | €170,761 | +€257,422 |
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 24 October 2026 via checked.be.