SHOKUNIN Ateliers: 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.
SHOKUNIN Ateliers
Largest movements
- Tangible fixed assets -€949
down €949 (-69.0%), from €1,374 to €425
- Receivables within one year +€250
up €250 (+222%), from €113 to €363
- Cash -€242
down €242 (-83.2%), from €291 to €49
mainly Net result for the year (-€2,616) and Trade debts (-€387)
- Profit (loss) carried forward -€2,616
down €2,616 (-19.0%), from -€13,772 to -€16,388
- Other debts +€2,063
up €2,063 (+1,273%), from €162 to €2,225
- Trade debts -€387
down €387 (-100%), from €387 to €0
- Gross operating margin -€423
down €423 (-70.4%), from -€600 to -€1,023
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €1,778 | €837 | -€941 | -52.9% |
| Fixed assets | 21/28 | €1,374 | €425 | -€949 | -69.0% |
| Tangible fixed assets | 22/27 | €1,374 | €425 | -€949 | -69.0% |
| Plant, machinery and equipment | 23 | €1,374 | €425 | -€949 | -69.0% |
| Current assets | 29/58 | €404 | €412 | +€8 | +2.0% |
| Amounts receivable within one year | 40/41 | €113 | €363 | +€250 | +222% |
| Other amounts receivable | 41 | €113 | €363 | +€250 | +222% |
| Cash at bank and in hand | 54/58 | €291 | €49 | -€242 | -83.2% |
| Total equity and liabilities | 10/49 | €1,778 | €837 | -€941 | -52.9% |
| Equity | 10/15 | €1,228 | -€1,388 | -€2,616 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,772 | -€16,388 | -€2,616 | -19.0% |
| Amounts payable | 17/49 | €549 | €2,225 | +€1,676 | +305% |
| Amounts payable within one year | 42/48 | €549 | €2,225 | +€1,676 | +305% |
| Trade debts | 44 | €387 | €0 | -€387 | -100% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100% |
| Other amounts payable | 47/48 | €162 | €2,225 | +€2,063 | +1,273% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €949 | €949 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€600 | -€1,023 | -€423 | -70.4% |
| Operating profit (loss) | 9901 | -€1,936 | -€2,372 | -€435 | -22.5% |
| Financial charges | 65/66B | €242 | €245 | +€2 | +1.0% |
| Recurring financial charges | 65 | €242 | €245 | +€2 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,179 | -€2,616 | -€438 | -20.1% |
| Profit (loss) for the period | 9904 | -€2,179 | -€2,616 | -€438 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,179 | -€2,616 | -€438 | -20.1% |
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 26 October 2026 via checked.be.