ATELIER JUSTELO: 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 JUSTELO
Largest movements
- Tangible fixed assets +€16,289
new in 2025: €16,289
- Receivables within one year +€15,050
up €15,050 (+8.1%), from €186,901 to €201,951
of which Trade receivables: +€15,050
- Profit (loss) carried forward +€23,359
up €23,359 (+15.4%), from €151,285 to €174,644
- Tax, wage and social debts +€5,908
new in 2025: €5,908
- Gross operating margin +€30,227
up €30,227 (+821%), from €3,681 to €33,908
- Taxes +€8,518
up €8,518 (+1,277%), from €667 to €9,185
- Depreciation +€911
new in 2025: €911
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 | €189,539 | €218,806 | +€29,267 | +15.4% |
| Fixed assets | 21/28 | - | €16,289 | +€16,289 | |
| Tangible fixed assets | 22/27 | - | €16,289 | +€16,289 | |
| Plant, machinery and equipment | 23 | - | €16,289 | +€16,289 | |
| Current assets | 29/58 | €189,539 | €202,517 | +€12,978 | +6.8% |
| Amounts receivable within one year | 40/41 | €186,901 | €201,951 | +€15,050 | +8.1% |
| Trade receivables | 40 | €138,100 | €153,150 | +€15,050 | +10.9% |
| Other amounts receivable | 41 | €48,801 | €48,801 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,638 | €566 | -€2,072 | -78.6% |
| Total equity and liabilities | 10/49 | €189,539 | €218,806 | +€29,267 | +15.4% |
| Equity | 10/15 | €186,285 | €209,644 | +€23,359 | +12.5% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,285 | €174,644 | +€23,359 | +15.4% |
| Amounts payable | 17/49 | €3,254 | €9,162 | +€5,908 | +182% |
| Amounts payable within one year | 42/48 | €3,254 | €9,162 | +€5,908 | +182% |
| Taxes, remuneration and social security | 45 | - | €5,908 | +€5,908 | |
| Taxes | 450/3 | - | €5,908 | +€5,908 | |
| Other amounts payable | 47/48 | €3,254 | €3,254 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €911 | +€911 | |
| Other operating charges | 640/8 | €424 | €400 | -€25 | -5.8% |
| Gross operating margin | 9900 | €3,681 | €33,908 | +€30,227 | +821% |
| Operating profit (loss) | 9901 | €3,257 | €32,597 | +€29,341 | +901% |
| Financial charges | 65/66B | €61 | €53 | -€8 | -12.8% |
| Recurring financial charges | 65 | €61 | €53 | -€8 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €3,196 | €32,545 | +€29,348 | +918% |
| Income taxes | 67/77 | €667 | €9,185 | +€8,518 | +1,277% |
| Profit (loss) for the period | 9904 | €2,529 | €23,359 | +€20,830 | +824% |
| Profit (loss) for the period to be appropriated | 9905 | €2,529 | €23,359 | +€20,830 | +824% |
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 22 October 2026 via checked.be.