Atelier Jansen: what changed
Atelier Jansen
Largest movements
- Tangible fixed assets -€19,053
down €19,053 (-7.8%), from €244,291 to €225,238
of which Other tangible fixed assets: -€10,599
- Receivables within one year +€18,166
up €18,166 (+23.8%), from €76,455 to €94,621
of which Trade receivables: +€24,051
- Cash +€17,879
up €17,879 (+575%), from €3,111 to €20,990
mainly Net result for the year (+€28,343) and Depreciation (+€19,053)
- Reserves +€20,000
up €20,000 (+37.2%), from €53,749 to €73,749
of which Distributable reserves: +€20,000
- Debts after one year -€16,903
down €16,903 (-9.3%), from €182,012 to €165,109
- Tax, wage and social debts +€16,780
up €16,780 (+237%), from €7,092 to €23,872
of which Taxes: +€11,053
- Profit (loss) carried forward +€8,343
up €8,343 (+36.7%), from €22,720 to €31,063
- Trade debts -€6,097
down €6,097 (-61.9%), from €9,856 to €3,759
- Gross operating margin +€52,364
up €52,364 (+84.3%), from €62,105 to €114,468
- Taxes +€13,798
up €13,798 (+2,282%), from €605 to €14,403
- Staff costs +€10,350
up €10,350 (+31.0%), from €33,378 to €43,728
- Financial charges -€2,128
down €2,128 (-25.2%), from €8,441 to €6,313
- Depreciation -€1,390
down €1,390 (-6.8%), from €20,443 to €19,053
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 | €354,925 | €370,258 | +€15,332 | +4.3% |
| Fixed assets | 21/28 | €244,291 | €225,238 | -€19,053 | -7.8% |
| Tangible fixed assets | 22/27 | €244,291 | €225,238 | -€19,053 | -7.8% |
| Land and buildings | 22 | €75,239 | €69,430 | -€5,808 | -7.7% |
| Furniture and vehicles | 24 | €4,804 | €2,158 | -€2,646 | -55.1% |
| Other tangible fixed assets | 26 | €164,249 | €153,650 | -€10,599 | -6.5% |
| Current assets | 29/58 | €110,634 | €145,019 | +€34,385 | +31.1% |
| Stocks and contracts in progress | 3 | €30,156 | €28,927 | -€1,229 | -4.1% |
| Stocks | 30/36 | €30,156 | €28,927 | -€1,229 | -4.1% |
| Amounts receivable within one year | 40/41 | €76,455 | €94,621 | +€18,166 | +23.8% |
| Trade receivables | 40 | €70,569 | €94,621 | +€24,051 | +34.1% |
| Other amounts receivable | 41 | €5,886 | - | -€5,886 | |
| Cash at bank and in hand | 54/58 | €3,111 | €20,990 | +€17,879 | +575% |
| Deferred charges and accrued income | 490/1 | €913 | €482 | -€431 | -47.2% |
| Total equity and liabilities | 10/49 | €354,925 | €370,258 | +€15,332 | +4.3% |
| Equity | 10/15 | €95,070 | €123,412 | +€28,343 | +29.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,749 | €73,749 | +€20,000 | +37.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,889 | €71,889 | +€20,000 | +38.5% |
| Profit (loss) carried forward | 14 | €22,720 | €31,063 | +€8,343 | +36.7% |
| Amounts payable | 17/49 | €259,856 | €246,846 | -€13,010 | -5.0% |
| Amounts payable after more than one year | 17 | €182,012 | €165,109 | -€16,903 | -9.3% |
| Financial debts | 170/4 | €182,012 | €165,109 | -€16,903 | -9.3% |
| Amounts payable within one year | 42/48 | €77,844 | €81,737 | +€3,892 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €18,294 | €16,903 | -€1,391 | -7.6% |
| Financial debts | 43 | €7,102 | €5,941 | -€1,161 | -16.4% |
| Credit institutions | 430/8 | €7,102 | €5,941 | -€1,161 | -16.4% |
| Trade debts | 44 | €9,856 | €3,759 | -€6,097 | -61.9% |
| Suppliers | 440/4 | €9,856 | €3,759 | -€6,097 | -61.9% |
| Taxes, remuneration and social security | 45 | €7,092 | €23,872 | +€16,780 | +237% |
| Taxes | 450/3 | €3,053 | €14,106 | +€11,053 | +362% |
| Remuneration and social security | 454/9 | €4,039 | €9,766 | +€5,727 | +142% |
| Other amounts payable | 47/48 | €35,501 | €31,263 | -€4,238 | -11.9% |
| Remuneration, social security and pensions | 62 | €33,378 | €43,728 | +€10,350 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,443 | €19,053 | -€1,390 | -6.8% |
| Other operating charges | 640/8 | €3,209 | €2,721 | -€488 | -15.2% |
| Gross operating margin | 9900 | €62,105 | €114,468 | +€52,364 | +84.3% |
| Operating profit (loss) | 9901 | €5,075 | €48,966 | +€43,891 | +865% |
| Financial income | 75/76B | €110 | €92 | -€18 | -15.9% |
| Recurring financial income | 75 | €110 | €92 | -€18 | -15.9% |
| Financial charges | 65/66B | €8,441 | €6,313 | -€2,128 | -25.2% |
| Recurring financial charges | 65 | €8,441 | €6,313 | -€2,128 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,256 | €42,745 | +€46,002 | |
| Income taxes | 67/77 | €605 | €14,403 | +€13,798 | +2,282% |
| Profit (loss) for the period | 9904 | -€3,861 | €28,343 | +€32,203 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,861 | €28,343 | +€32,203 |
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.