Atelier Jalaper: what changed
Atelier Jalaper
Largest movements
- Stocks and contracts +€51,857
up €51,857 (+52.6%), from €98,674 to €150,532
- Receivables within one year +€24,781
up €24,781 (+760%), from €3,260 to €28,041
of which Trade receivables: +€24,303
- Intangible fixed assets -€5,040
down €5,040 (-76.6%), from €6,581 to €1,542
- Tangible fixed assets -€4,540
down €4,540 (-54.4%), from €8,344 to €3,805
- Cash +€4,323
up €4,323 (+106%), from €4,097 to €8,420
mainly Advances received (+€99,601) and Trade debts (+€34,219)
- Advances received +€99,601
up €99,601 (+1,245%), from €7,999 to €107,600
- Profit (loss) carried forward -€73,769
down €73,769 (-98.3%), from €75,008 to €1,239
- Trade debts +€34,219
up €34,219 (+411%), from €8,329 to €42,549
- Other debts +€16,120
up €16,120 (+160%), from €10,068 to €26,188
- Current portion of long-term debt -€5,183
down €5,183 (-100%), from €5,183 to €0
- Gross operating margin -€44,487
down €44,487 (-296%), from -€15,046 to -€59,533
- Other operating charges -€9,414
down €9,414 (-89.6%), from €10,505 to €1,092
- Financial income -€4,771
down €4,771 (-56.6%), from €8,428 to €3,657
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,092 | €192,546 | +€71,455 | +59.0% |
| Fixed assets | 21/28 | €14,926 | €5,346 | -€9,579 | -64.2% |
| Intangible fixed assets | 21 | €6,581 | €1,542 | -€5,040 | -76.6% |
| Tangible fixed assets | 22/27 | €8,344 | €3,805 | -€4,540 | -54.4% |
| Furniture and vehicles | 24 | €8,344 | €3,805 | -€4,540 | -54.4% |
| Current assets | 29/58 | €106,166 | €187,200 | +€81,034 | +76.3% |
| Stocks and contracts in progress | 3 | €98,674 | €150,532 | +€51,857 | +52.6% |
| Stocks | 30/36 | €98,674 | €150,532 | +€51,857 | +52.6% |
| Amounts receivable within one year | 40/41 | €3,260 | €28,041 | +€24,781 | +760% |
| Trade receivables | 40 | €3,260 | €27,563 | +€24,303 | +745% |
| Other amounts receivable | 41 | - | €479 | +€479 | |
| Cash at bank and in hand | 54/58 | €4,097 | €8,420 | +€4,323 | +106% |
| Deferred charges and accrued income | 490/1 | €135 | €207 | +€73 | +53.9% |
| Total equity and liabilities | 10/49 | €121,092 | €192,546 | +€71,455 | +59.0% |
| Equity | 10/15 | €81,208 | €7,439 | -€73,769 | -90.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,008 | €1,239 | -€73,769 | -98.3% |
| Amounts payable | 17/49 | €39,884 | €185,107 | +€145,223 | +364% |
| Amounts payable within one year | 42/48 | €39,884 | €184,457 | +€144,573 | +362% |
| Current portion of amounts payable after more than one year | 42 | €5,183 | €0 | -€5,183 | -100% |
| Financial debts | 43 | - | €1,267 | +€1,267 | |
| Credit institutions | 430/8 | - | €1,267 | +€1,267 | |
| Trade debts | 44 | €8,329 | €42,549 | +€34,219 | +411% |
| Suppliers | 440/4 | €8,329 | €42,549 | +€34,219 | +411% |
| Advances received on contracts in progress | 46 | €7,999 | €107,600 | +€99,601 | +1,245% |
| Taxes, remuneration and social security | 45 | €8,304 | €6,854 | -€1,450 | -17.5% |
| Taxes | 450/3 | €8,304 | €6,854 | -€1,450 | -17.5% |
| Other amounts payable | 47/48 | €10,068 | €26,188 | +€16,120 | +160% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,809 | €9,579 | -€229 | -2.3% |
| Other operating charges | 640/8 | €10,505 | €1,092 | -€9,414 | -89.6% |
| Gross operating margin | 9900 | -€15,046 | -€59,533 | -€44,487 | -296% |
| Operating profit (loss) | 9901 | -€35,360 | -€70,204 | -€34,844 | -98.5% |
| Financial income | 75/76B | €8,428 | €3,657 | -€4,771 | -56.6% |
| Recurring financial income | 75 | €8,428 | €3,657 | -€4,771 | -56.6% |
| Financial charges | 65/66B | €6,554 | €7,081 | +€527 | +8.0% |
| Recurring financial charges | 65 | €6,554 | €7,081 | +€527 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,486 | -€73,628 | -€40,142 | -120% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€33,626 | -€73,769 | -€40,143 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,626 | -€73,769 | -€40,143 | -119% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.