BCK Atelier: 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.
BCK Atelier
Largest movements
- Cash +€23,730
up €23,730 (+179%), from €13,235 to €36,965
mainly Net result for the year (+€19,818) and Depreciation (+€11,104)
- Receivables within one year -€9,351
down €9,351 (-34.9%), from €26,808 to €17,458
of which Trade receivables: -€9,351
- Tangible fixed assets -€9,117
down €9,117 (-18.6%), from €49,057 to €39,940
of which Leasing and similar rights: -€8,770
- Reserves +€18,985
up €18,985 (+63.2%), from €30,046 to €49,031
- Other debts -€8,134
down €8,134 (-74.4%), from €10,932 to €2,799
- Debts after one year -€6,854
down €6,854 (-25.4%), from €27,026 to €20,172
- Tax, wage and social debts +€1,463
up €1,463 (+17.6%), from €8,338 to €9,802
of which Taxes: +€963
- Trade debts -€1,113
down €1,113 (-33.2%), from €3,357 to €2,244
- Depreciation +€6,061
up €6,061 (+120%), from €5,043 to €11,104
- Gross operating margin -€4,962
down €4,962 (-11.4%), from €43,350 to €38,387
- Taxes -€1,435
down €1,435 (-21.2%), from €6,763 to €5,327
- Financial charges +€893
up €893 (+184%), from €485 to €1,378
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 | €91,274 | €95,901 | +€4,627 | +5.1% |
| Fixed assets | 21/28 | €49,057 | €39,940 | -€9,117 | -18.6% |
| Tangible fixed assets | 22/27 | €49,057 | €39,940 | -€9,117 | -18.6% |
| Plant, machinery and equipment | 23 | €5,800 | €6,053 | +€253 | +4.4% |
| Furniture and vehicles | 24 | €2,450 | €1,850 | -€600 | -24.5% |
| Leasing and similar rights | 25 | €40,807 | €32,037 | -€8,770 | -21.5% |
| Current assets | 29/58 | €42,217 | €55,961 | +€13,744 | +32.6% |
| Amounts receivable within one year | 40/41 | €26,808 | €17,458 | -€9,351 | -34.9% |
| Trade receivables | 40 | €25,071 | €15,721 | -€9,351 | -37.3% |
| Other amounts receivable | 41 | €1,737 | €1,737 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,235 | €36,965 | +€23,730 | +179% |
| Deferred charges and accrued income | 490/1 | €2,174 | €1,538 | -€636 | -29.2% |
| Total equity and liabilities | 10/49 | €91,274 | €95,901 | +€4,627 | +5.1% |
| Equity | 10/15 | €35,046 | €54,031 | +€18,985 | +54.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,046 | €49,031 | +€18,985 | +63.2% |
| Distributable reserves | 133 | €30,046 | €49,031 | +€18,985 | +63.2% |
| Amounts payable | 17/49 | €56,228 | €41,870 | -€14,358 | -25.5% |
| Amounts payable after more than one year | 17 | €27,026 | €20,172 | -€6,854 | -25.4% |
| Financial debts | 170/4 | €27,026 | €20,172 | -€6,854 | -25.4% |
| Amounts payable within one year | 42/48 | €29,202 | €21,698 | -€7,504 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €6,574 | €6,854 | +€279 | +4.2% |
| Trade debts | 44 | €3,357 | €2,244 | -€1,113 | -33.2% |
| Suppliers | 440/4 | €3,357 | €2,244 | -€1,113 | -33.2% |
| Taxes, remuneration and social security | 45 | €8,338 | €9,802 | +€1,463 | +17.6% |
| Taxes | 450/3 | €6,338 | €7,302 | +€963 | +15.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,500 | +€500 | +25.0% |
| Other amounts payable | 47/48 | €10,932 | €2,799 | -€8,134 | -74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,043 | €11,104 | +€6,061 | +120% |
| Other operating charges | 640/8 | €1,167 | €763 | -€404 | -34.6% |
| Gross operating margin | 9900 | €43,350 | €38,387 | -€4,962 | -11.4% |
| Operating profit (loss) | 9901 | €37,140 | €26,520 | -€10,619 | -28.6% |
| Financial income | 75/76B | €154 | €3 | -€151 | -98.1% |
| Recurring financial income | 75 | €154 | €3 | -€151 | -98.1% |
| Financial charges | 65/66B | €485 | €1,378 | +€893 | +184% |
| Recurring financial charges | 65 | €485 | €1,378 | +€893 | +184% |
| Profit (loss) for the period before taxes | 9903 | €36,809 | €25,145 | -€11,664 | -31.7% |
| Income taxes | 67/77 | €6,763 | €5,327 | -€1,435 | -21.2% |
| Profit (loss) for the period | 9904 | €30,046 | €19,818 | -€10,228 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,046 | €19,818 | -€10,228 | -34.0% |
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 28 October 2026 via checked.be.