Atelier Jonas: 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.
Atelier Jonas
Largest movements
- Cash -€32,711
down €32,711 (-43.0%), from €76,091 to €43,380
mainly Investment in fixed assets (net) (-€42,902) and Trade debts (-€25,909)
- Financial fixed assets +€20,000
new in 2025: €20,000
- Tangible fixed assets +€15,290
up €15,290 (+64.7%), from €23,618 to €38,908
of which Furniture and vehicles: +€11,460
- Receivables within one year -€8,734
down €8,734 (-35.8%), from €24,395 to €15,661
of which Trade receivables: -€12,625
- Profit (loss) carried forward +€32,002
up €32,002 (+89.8%), from €35,635 to €67,637
- Trade debts -€25,909
down €25,909 (-65.3%), from €39,671 to €13,762
- Accrued charges and deferred income -€17,550
down €17,550 (-46.7%), from €37,550 to €20,000
- Tax, wage and social debts +€12,676
up €12,676 (+233%), from €5,436 to €18,113
of which Taxes: +€11,876
- Other debts -€6,229
down €6,229 (-90.2%), from €6,902 to €673
- Gross operating margin +€25,658
up €25,658 (+70.4%), from €36,421 to €62,079
- Taxes +€3,250
up €3,250 (+32.4%), from €10,032 to €13,283
- Depreciation +€2,285
up €2,285 (+42.9%), from €5,328 to €7,613
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 | €132,195 | €127,185 | -€5,010 | -3.8% |
| Fixed assets | 21/28 | €23,618 | €58,908 | +€35,290 | +149% |
| Tangible fixed assets | 22/27 | €23,618 | €38,908 | +€15,290 | +64.7% |
| Plant, machinery and equipment | 23 | €20,074 | €23,903 | +€3,829 | +19.1% |
| Furniture and vehicles | 24 | €3,545 | €15,005 | +€11,460 | +323% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €108,577 | €68,277 | -€40,300 | -37.1% |
| Amounts receivable within one year | 40/41 | €24,395 | €15,661 | -€8,734 | -35.8% |
| Trade receivables | 40 | €23,744 | €11,119 | -€12,625 | -53.2% |
| Other amounts receivable | 41 | €651 | €4,542 | +€3,891 | +598% |
| Cash at bank and in hand | 54/58 | €76,091 | €43,380 | -€32,711 | -43.0% |
| Deferred charges and accrued income | 490/1 | €8,091 | €9,237 | +€1,146 | +14.2% |
| Total equity and liabilities | 10/49 | €132,195 | €127,185 | -€5,010 | -3.8% |
| Equity | 10/15 | €42,635 | €74,637 | +€32,002 | +75.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,635 | €67,637 | +€32,002 | +89.8% |
| Amounts payable | 17/49 | €89,560 | €52,548 | -€37,012 | -41.3% |
| Amounts payable within one year | 42/48 | €52,010 | €32,548 | -€19,462 | -37.4% |
| Trade debts | 44 | €39,671 | €13,762 | -€25,909 | -65.3% |
| Suppliers | 440/4 | €39,671 | €13,762 | -€25,909 | -65.3% |
| Taxes, remuneration and social security | 45 | €5,436 | €18,113 | +€12,676 | +233% |
| Taxes | 450/3 | €4,956 | €16,833 | +€11,876 | +240% |
| Remuneration and social security | 454/9 | €480 | €1,280 | +€800 | +167% |
| Other amounts payable | 47/48 | €6,902 | €673 | -€6,229 | -90.2% |
| Accrued charges and deferred income | 492/3 | €37,550 | €20,000 | -€17,550 | -46.7% |
| Non-recurring operating income | 76A | - | €5,070 | +€5,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,328 | €7,613 | +€2,285 | +42.9% |
| Other operating charges | 640/8 | €1,923 | €1,683 | -€241 | -12.5% |
| Gross operating margin | 9900 | €36,421 | €62,079 | +€25,658 | +70.4% |
| Operating profit (loss) | 9901 | €29,170 | €52,784 | +€23,614 | +81.0% |
| Financial income | 75/76B | €85 | €125 | +€41 | +48.2% |
| Recurring financial income | 75 | €85 | €125 | +€41 | +48.2% |
| Financial charges | 65/66B | €142 | €179 | +€37 | +25.8% |
| Recurring financial charges | 65 | €142 | €179 | +€37 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €29,112 | €52,730 | +€23,618 | +81.1% |
| Income taxes | 67/77 | €10,032 | €13,283 | +€3,250 | +32.4% |
| Profit (loss) for the period | 9904 | €19,080 | €39,447 | +€20,367 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €19,080 | €39,447 | +€20,367 | +107% |
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 24 October 2026 via checked.be.