Chef’s 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.
Chef’s Atelier
Largest movements
- Receivables within one year -€185,341
down €185,341 (-30.5%), from €607,863 to €422,522
of which Trade receivables: -€184,964
- Tangible fixed assets +€25,443
up €25,443 (+268%), from €9,511 to €34,954
of which Plant, machinery and equipment: +€29,284
- Accrued charges and deferred income -€123,566
down €123,566 (-98.6%), from €125,329 to €1,763
- Reserves +€64,102
up €64,102 (+32.7%), from €195,786 to €259,888
- Tax, wage and social debts -€56,961
down €56,961 (-21.3%), from €267,621 to €210,660
of which Taxes: -€91,295
- Trade debts -€34,014
down €34,014 (-31.7%), from €107,251 to €73,237
- Staff costs +€178,325
up €178,325 (+23.4%), from €763,496 to €941,821
- Gross operating margin +€149,484
up €149,484 (+16.4%), from €914,220 to €1.1m
- Taxes -€12,500
down €12,500 (-27.8%), from €44,983 to €32,483
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 | €715,987 | €565,548 | -€150,439 | -21.0% |
| Fixed assets | 21/28 | €9,511 | €34,954 | +€25,443 | +268% |
| Tangible fixed assets | 22/27 | €9,511 | €34,954 | +€25,443 | +268% |
| Plant, machinery and equipment | 23 | - | €29,284 | +€29,284 | |
| Furniture and vehicles | 24 | €9,511 | €5,670 | -€3,840 | -40.4% |
| Current assets | 29/58 | €706,477 | €530,594 | -€175,882 | -24.9% |
| Amounts receivable within one year | 40/41 | €607,863 | €422,522 | -€185,341 | -30.5% |
| Trade receivables | 40 | €607,486 | €422,522 | -€184,964 | -30.4% |
| Other amounts receivable | 41 | €377 | €0 | -€377 | -100% |
| Cash at bank and in hand | 54/58 | €76,318 | €82,602 | +€6,284 | +8.2% |
| Deferred charges and accrued income | 490/1 | €22,296 | €25,470 | +€3,174 | +14.2% |
| Total equity and liabilities | 10/49 | €715,987 | €565,548 | -€150,439 | -21.0% |
| Equity | 10/15 | €215,786 | €279,888 | +€64,102 | +29.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €195,786 | €259,888 | +€64,102 | +32.7% |
| Distributable reserves | 133 | €195,786 | €259,888 | +€64,102 | +32.7% |
| Amounts payable | 17/49 | €500,201 | €285,660 | -€214,541 | -42.9% |
| Amounts payable within one year | 42/48 | €374,872 | €283,897 | -€90,975 | -24.3% |
| Trade debts | 44 | €107,251 | €73,237 | -€34,014 | -31.7% |
| Suppliers | 440/4 | €107,251 | €73,237 | -€34,014 | -31.7% |
| Taxes, remuneration and social security | 45 | €267,621 | €210,660 | -€56,961 | -21.3% |
| Taxes | 450/3 | €193,581 | €102,286 | -€91,295 | -47.2% |
| Remuneration and social security | 454/9 | €74,040 | €108,374 | +€34,334 | +46.4% |
| Accrued charges and deferred income | 492/3 | €125,329 | €1,763 | -€123,566 | -98.6% |
| Remuneration, social security and pensions | 62 | €763,496 | €941,821 | +€178,325 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,609 | €5,432 | +€3,823 | +238% |
| Other operating charges | 640/8 | €1,737 | €2,192 | +€455 | +26.2% |
| Gross operating margin | 9900 | €914,220 | €1,063,705 | +€149,484 | +16.4% |
| Operating profit (loss) | 9901 | €147,377 | €114,259 | -€33,118 | -22.5% |
| Financial income | 75/76B | €10 | €26 | +€16 | +160% |
| Recurring financial income | 75 | €10 | €26 | +€16 | +160% |
| Financial charges | 65/66B | €9,024 | €17,700 | +€8,676 | +96.1% |
| Recurring financial charges | 65 | €9,024 | €17,700 | +€8,676 | +96.1% |
| Profit (loss) for the period before taxes | 9903 | €138,363 | €96,585 | -€41,779 | -30.2% |
| Income taxes | 67/77 | €44,983 | €32,483 | -€12,500 | -27.8% |
| Profit (loss) for the period | 9904 | €93,380 | €64,102 | -€29,279 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,380 | €64,102 | -€29,279 | -31.4% |
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 18 October 2026 via checked.be.