Fresh Atelier Concept: 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.
Fresh Atelier Concept
Largest movements
- Tangible fixed assets -€160,208
down €160,208 (-75.6%), from €211,987 to €51,779
of which Plant, machinery and equipment: -€107,045
- Stocks and contracts -€10,000
no longer reported in 2025 (was €10,000)
- Receivables within one year -€9,816
down €9,816 (-63.4%), from €15,489 to €5,673
- Profit (loss) carried forward -€169,297
down €169,297 (-7,515%), from -€2,253 to -€171,550
- Other debts +€32,726
up €32,726 (+27.0%), from €121,144 to €153,870
- Current portion of long-term debt -€21,048
no longer reported in 2025 (was €21,048)
- Trade debts -€13,660
down €13,660 (-54.4%), from €25,130 to €11,470
- Tax, wage and social debts -€8,935
no longer reported in 2025 (was €8,935)
- Depreciation +€160,208
new in 2025: €160,208
- Staff costs +€7,213
up €7,213 (+1,234%), from €585 to €7,798
- Financial charges -€992
down €992 (-77.3%), from €1,283 to €291
- Gross operating margin -€615
down €615 (-160%), from -€384 to -€999
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 | €239,005 | €58,790 | -€180,215 | -75.4% |
| Formation expenses | 20 | €1 | €1 | = | 0.0% |
| Fixed assets | 21/28 | €212,947 | €52,739 | -€160,208 | -75.2% |
| Tangible fixed assets | 22/27 | €211,987 | €51,779 | -€160,208 | -75.6% |
| Plant, machinery and equipment | 23 | €122,243 | €15,199 | -€107,045 | -87.6% |
| Furniture and vehicles | 24 | €89,744 | €36,580 | -€53,164 | -59.2% |
| Financial fixed assets | 28 | €960 | €960 | = | 0.0% |
| Current assets | 29/58 | €26,057 | €6,051 | -€20,006 | -76.8% |
| Stocks and contracts in progress | 3 | €10,000 | - | -€10,000 | |
| Stocks | 30/36 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €15,489 | €5,673 | -€9,816 | -63.4% |
| Other amounts receivable | 41 | €15,489 | €5,673 | -€9,816 | -63.4% |
| Cash at bank and in hand | 54/58 | €569 | €378 | -€191 | -33.6% |
| Total equity and liabilities | 10/49 | €239,005 | €58,790 | -€180,215 | -75.4% |
| Equity | 10/15 | €62,747 | -€106,550 | -€169,297 | |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,253 | -€171,550 | -€169,297 | -7,515% |
| Amounts payable | 17/49 | €176,258 | €165,340 | -€10,918 | -6.2% |
| Amounts payable within one year | 42/48 | €176,258 | €165,340 | -€10,918 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €21,048 | - | -€21,048 | |
| Trade debts | 44 | €25,130 | €11,470 | -€13,660 | -54.4% |
| Suppliers | 440/4 | €25,130 | €11,470 | -€13,660 | -54.4% |
| Taxes, remuneration and social security | 45 | €8,935 | - | -€8,935 | |
| Remuneration and social security | 454/9 | €8,935 | - | -€8,935 | |
| Other amounts payable | 47/48 | €121,144 | €153,870 | +€32,726 | +27.0% |
| Remuneration, social security and pensions | 62 | €585 | €7,798 | +€7,213 | +1,234% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €160,208 | +€160,208 | |
| Gross operating margin | 9900 | -€384 | -€999 | -€615 | -160% |
| Operating profit (loss) | 9901 | -€969 | -€169,005 | -€168,036 | -17,338% |
| Financial charges | 65/66B | €1,283 | €291 | -€992 | -77.3% |
| Recurring financial charges | 65 | €1,283 | €291 | -€992 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,253 | -€169,297 | -€167,044 | -7,415% |
| Profit (loss) for the period | 9904 | -€2,253 | -€169,297 | -€167,044 | -7,415% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,253 | -€169,297 | -€167,044 | -7,415% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.