Bearded Chef 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.
Bearded Chef Atelier
Largest movements
- Cash -€40,327
down €40,327 (-37.6%), from €107,129 to €66,802
mainly Other debts (-€47,000) and Trade debts (-€23,965)
- Tangible fixed assets -€23,882
down €23,882 (-8.1%), from €294,858 to €270,976
of which Other tangible fixed assets: -€26,864
- Receivables within one year +€14,272
up €14,272 (+211%), from €6,769 to €21,042
of which Trade receivables: +€14,272
- Intangible fixed assets -€7,500
down €7,500 (-100%), from €7,500 to €0
- Other debts -€47,000
down €47,000 (-21.9%), from €214,210 to €167,210
- Trade debts -€23,965
down €23,965 (-23.5%), from €102,099 to €78,134
- Profit (loss) carried forward +€16,150
up €16,150 (+4.7%), from -€340,252 to -€324,102
- Current portion of long-term debt +€15,000
up €15,000, from €0 to €15,000
- Debts after one year -€14,960
down €14,960 (-5.6%), from €265,697 to €250,737
- Gross operating margin +€303,893
up €303,893 (+217%), from €140,342 to €444,235
- Staff costs +€238,028
up €238,028 (+201%), from €118,581 to €356,609
- Depreciation +€23,772
up €23,772 (+81.9%), from €29,038 to €52,810
- Financial charges +€5,518
up €5,518 (+48.5%), from €11,383 to €16,902
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 | €430,951 | €377,716 | -€53,235 | -12.4% |
| Fixed assets | 21/28 | €302,358 | €270,976 | -€31,382 | -10.4% |
| Intangible fixed assets | 21 | €7,500 | €0 | -€7,500 | -100% |
| Tangible fixed assets | 22/27 | €294,858 | €270,976 | -€23,882 | -8.1% |
| Plant, machinery and equipment | 23 | €25,028 | €19,641 | -€5,387 | -21.5% |
| Furniture and vehicles | 24 | €1,194 | €9,563 | +€8,369 | +701% |
| Other tangible fixed assets | 26 | €268,635 | €241,772 | -€26,864 | -10.0% |
| Current assets | 29/58 | €128,593 | €106,741 | -€21,853 | -17.0% |
| Stocks and contracts in progress | 3 | €13,751 | €17,276 | +€3,526 | +25.6% |
| Stocks | 30/36 | €13,751 | €17,276 | +€3,526 | +25.6% |
| Amounts receivable within one year | 40/41 | €6,769 | €21,042 | +€14,272 | +211% |
| Trade receivables | 40 | €6,769 | €21,042 | +€14,272 | +211% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €107,129 | €66,802 | -€40,327 | -37.6% |
| Deferred charges and accrued income | 490/1 | €944 | €1,620 | +€676 | +71.6% |
| Total equity and liabilities | 10/49 | €430,951 | €377,716 | -€53,235 | -12.4% |
| Equity | 10/15 | -€257,624 | -€241,474 | +€16,150 | +6.3% |
| Contributions | 10/11 | €82,628 | €82,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€340,252 | -€324,102 | +€16,150 | +4.7% |
| Amounts payable | 17/49 | €688,575 | €619,191 | -€69,385 | -10.1% |
| Amounts payable after more than one year | 17 | €265,697 | €250,737 | -€14,960 | -5.6% |
| Other amounts payable | 178/9 | €265,697 | €250,737 | -€14,960 | -5.6% |
| Amounts payable within one year | 42/48 | €351,303 | €299,315 | -€51,987 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €15,000 | +€15,000 | |
| Trade debts | 44 | €102,099 | €78,134 | -€23,965 | -23.5% |
| Suppliers | 440/4 | €102,099 | €78,134 | -€23,965 | -23.5% |
| Taxes, remuneration and social security | 45 | €34,994 | €38,972 | +€3,978 | +11.4% |
| Taxes | 450/3 | €27,868 | €17,039 | -€10,829 | -38.9% |
| Remuneration and social security | 454/9 | €7,126 | €21,933 | +€14,806 | +208% |
| Other amounts payable | 47/48 | €214,210 | €167,210 | -€47,000 | -21.9% |
| Accrued charges and deferred income | 492/3 | €71,575 | €69,138 | -€2,437 | -3.4% |
| Non-recurring operating income | 76A | - | €2,806 | +€2,806 | |
| Remuneration, social security and pensions | 62 | €118,581 | €356,609 | +€238,028 | +201% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,038 | €52,810 | +€23,772 | +81.9% |
| Other operating charges | 640/8 | €1,328 | €1,770 | +€442 | +33.3% |
| Gross operating margin | 9900 | €140,342 | €444,235 | +€303,893 | +217% |
| Operating profit (loss) | 9901 | -€8,605 | €33,046 | +€41,651 | |
| Financial income | 75/76B | €1 | €6 | +€5 | +610% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +610% |
| Financial charges | 65/66B | €11,383 | €16,902 | +€5,518 | +48.5% |
| Recurring financial charges | 65 | €11,383 | €16,902 | +€5,518 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,988 | €16,150 | +€36,137 | |
| Profit (loss) for the period | 9904 | -€19,988 | €16,150 | +€36,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,988 | €16,150 | +€36,137 |
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 31 October 2026 via checked.be.