Atelier Jose: what changed
Atelier Jose
Largest movements
- Cash +€63,984
up €63,984 (+136%), from €46,956 to €110,940
mainly Net result for the year (+€49,382) and Tax, wage and social debts (+€13,205)
- Tangible fixed assets +€6,564
up €6,564 (+100%), from €6,541 to €13,105
of which Other tangible fixed assets: +€7,568
- Profit (loss) carried forward +€49,382
up €49,382 (+154%), from €31,987 to €81,370
- Tax, wage and social debts +€13,205
up €13,205 (+75.9%), from €17,387 to €30,592
- Trade debts +€7,829
up €7,829 (+698%), from €1,122 to €8,951
- Gross operating margin +€23,509
up €23,509 (+56.4%), from €41,710 to €65,219
- Taxes +€4,822
up €4,822 (+60.3%), from €8,000 to €12,822
- Depreciation +€993
up €993 (+58.2%), from €1,708 to €2,701
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 | €53,497 | €124,045 | +€70,548 | +132% |
| Fixed assets | 21/28 | €6,541 | €13,105 | +€6,564 | +100% |
| Tangible fixed assets | 22/27 | €6,541 | €13,105 | +€6,564 | +100% |
| Plant, machinery and equipment | 23 | €1,568 | €1,033 | -€536 | -34.2% |
| Furniture and vehicles | 24 | €4,973 | €4,504 | -€469 | -9.4% |
| Other tangible fixed assets | 26 | - | €7,568 | +€7,568 | |
| Current assets | 29/58 | €46,956 | €110,940 | +€63,984 | +136% |
| Cash at bank and in hand | 54/58 | €46,956 | €110,940 | +€63,984 | +136% |
| Total equity and liabilities | 10/49 | €53,497 | €124,045 | +€70,548 | +132% |
| Equity | 10/15 | €34,987 | €84,370 | +€49,382 | +141% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,987 | €81,370 | +€49,382 | +154% |
| Amounts payable | 17/49 | €18,509 | €39,675 | +€21,166 | +114% |
| Amounts payable within one year | 42/48 | €18,509 | €39,675 | +€21,166 | +114% |
| Trade debts | 44 | €1,122 | €8,951 | +€7,829 | +698% |
| Suppliers | 440/4 | €1,122 | €8,951 | +€7,829 | +698% |
| Taxes, remuneration and social security | 45 | €17,387 | €30,592 | +€13,205 | +75.9% |
| Taxes | 450/3 | €17,387 | €30,592 | +€13,205 | +75.9% |
| Other amounts payable | 47/48 | - | €132 | +€132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,708 | €2,701 | +€993 | +58.2% |
| Other operating charges | 640/8 | - | €255 | +€255 | |
| Gross operating margin | 9900 | €41,710 | €65,219 | +€23,509 | +56.4% |
| Operating profit (loss) | 9901 | €40,002 | €62,263 | +€22,261 | +55.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €15 | €59 | +€44 | +292% |
| Recurring financial charges | 65 | €15 | €59 | +€44 | +292% |
| Profit (loss) for the period before taxes | 9903 | €39,987 | €62,205 | +€22,217 | +55.6% |
| Income taxes | 67/77 | €8,000 | €12,822 | +€4,822 | +60.3% |
| Profit (loss) for the period | 9904 | €31,987 | €49,382 | +€17,395 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,987 | €49,382 | +€17,395 | +54.4% |
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 8 November 2026 via checked.be.