Atelier Jerve: what changed
Atelier Jerve
Largest movements
- Cash +€2,018
up €2,018 (+30.5%), from €6,616 to €8,634
mainly Receivables within one year (+€1,881) and Other debts (+€1,533)
- Receivables within one year -€1,881
down €1,881 (-17.1%), from €11,021 to €9,141
of which Other amounts receivable: -€3,303
- Tangible fixed assets -€902
down €902 (-48.1%), from €1,874 to €973
- Deferred charges and accrued income +€543
up €543 (+194%), from €280 to €823
- Trade debts -€2,737
down €2,737 (-53.1%), from €5,157 to €2,419
- Other debts +€1,533
up €1,533 (+89.0%), from €1,723 to €3,255
- Reserves +€939
up €939 (+97.4%), from €964 to €1,904
- Gross operating margin -€2,219
down €2,219 (-27.9%), from €7,967 to €5,748
- Financial charges -€2,160
down €2,160 (-60.2%), from €3,589 to €1,429
- Other operating charges +€448
up €448 (+49.2%), from €912 to €1,360
- Depreciation -€378
down €378 (-29.5%), from €1,280 to €902
- Taxes -€112
down €112 (-8.5%), from €1,317 to €1,205
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 | €19,792 | €19,570 | -€221 | -1.1% |
| Fixed assets | 21/28 | €1,874 | €973 | -€902 | -48.1% |
| Tangible fixed assets | 22/27 | €1,874 | €973 | -€902 | -48.1% |
| Plant, machinery and equipment | 23 | €1,874 | €973 | -€902 | -48.1% |
| Current assets | 29/58 | €17,917 | €18,597 | +€680 | +3.8% |
| Amounts receivable within one year | 40/41 | €11,021 | €9,141 | -€1,881 | -17.1% |
| Trade receivables | 40 | €5,451 | €6,873 | +€1,422 | +26.1% |
| Other amounts receivable | 41 | €5,570 | €2,267 | -€3,303 | -59.3% |
| Cash at bank and in hand | 54/58 | €6,616 | €8,634 | +€2,018 | +30.5% |
| Deferred charges and accrued income | 490/1 | €280 | €823 | +€543 | +194% |
| Total equity and liabilities | 10/49 | €19,792 | €19,570 | -€221 | -1.1% |
| Equity | 10/15 | €10,434 | €11,373 | +€939 | +9.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €964 | €1,904 | +€939 | +97.4% |
| Distributable reserves | 133 | €964 | €1,904 | +€939 | +97.4% |
| Profit (loss) carried forward | 14 | €6,970 | €6,970 | = | 0.0% |
| Amounts payable | 17/49 | €9,358 | €8,197 | -€1,161 | -12.4% |
| Amounts payable within one year | 42/48 | €9,358 | €8,197 | -€1,161 | -12.4% |
| Trade debts | 44 | €5,157 | €2,419 | -€2,737 | -53.1% |
| Suppliers | 440/4 | €5,157 | €2,419 | -€2,737 | -53.1% |
| Taxes, remuneration and social security | 45 | €2,478 | €2,522 | +€44 | +1.8% |
| Taxes | 450/3 | €2,478 | €2,522 | +€44 | +1.8% |
| Other amounts payable | 47/48 | €1,723 | €3,255 | +€1,533 | +89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,280 | €902 | -€378 | -29.5% |
| Other operating charges | 640/8 | €912 | €1,360 | +€448 | +49.2% |
| Gross operating margin | 9900 | €7,967 | €5,748 | -€2,219 | -27.9% |
| Operating profit (loss) | 9901 | €5,776 | €3,487 | -€2,289 | -39.6% |
| Financial income | 75/76B | €94 | €86 | -€8 | -8.7% |
| Recurring financial income | 75 | €94 | €86 | -€8 | -8.7% |
| Financial charges | 65/66B | €3,589 | €1,429 | -€2,160 | -60.2% |
| Recurring financial charges | 65 | €3,589 | €1,429 | -€2,160 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €2,281 | €2,144 | -€137 | -6.0% |
| Income taxes | 67/77 | €1,317 | €1,205 | -€112 | -8.5% |
| Profit (loss) for the period | 9904 | €964 | €939 | -€25 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €964 | €939 | -€25 | -2.6% |
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 5 November 2026 via checked.be.