ATELIERS JMK: 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.
ATELIERS JMK
Largest movements
- Cash +€5,526
up €5,526 (+330%), from €1,672 to €7,198
mainly Debts within one year (+€5,325) and Receivables within one year (+€1,000)
- Receivables within one year -€1,000
down €1,000 (-11.7%), from €8,521 to €7,521
- Debts within one year +€5,325
up €5,325 (+208%), from €2,559 to €7,884
of which Tax, wage and social debts: +€4,445
- Equity -€799
down €799 (-10.5%), from €7,634 to €6,835
of which Profit (loss) carried forward: -€799
- Gross operating margin -€8,969
down €8,969 (-98.1%), from €9,143 to €174
- Other operating charges +€872
new in 2021: €872
- Financial charges +€101
new in 2021: €101
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,193 | €14,719 | +€4,526 | +44.4% |
| Current assets | 29/58 | €10,193 | €14,719 | +€4,526 | +44.4% |
| Amounts receivable within one year | 40/41 | €8,521 | €7,521 | -€1,000 | -11.7% |
| Trade receivables | 40 | - | €1,857 | +€1,857 | |
| Other amounts receivable | 41 | - | €5,664 | +€5,664 | |
| Cash at bank and in hand | 54/58 | €1,672 | €7,198 | +€5,526 | +330% |
| Total equity and liabilities | 10/49 | €10,193 | €14,719 | +€4,526 | +44.4% |
| Equity | 10/15 | €7,634 | €6,835 | -€799 | -10.5% |
| Contributions | 10/11 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €7,534 | €6,735 | -€799 | -10.6% |
| Amounts payable | 17/49 | €2,559 | €7,884 | +€5,325 | +208% |
| Amounts payable within one year | 42/48 | €2,559 | €7,884 | +€5,325 | +208% |
| Trade debts | 44 | €376 | €3,439 | +€3,063 | +815% |
| Suppliers | 440/4 | - | €3,439 | +€3,439 | |
| Taxes, remuneration and social security | 45 | - | €4,445 | +€4,445 | |
| Taxes | 450/3 | - | €4,445 | +€4,445 | |
| Other operating charges | 640/8 | - | €872 | +€872 | |
| Gross operating margin | 9900 | €9,143 | €174 | -€8,969 | -98.1% |
| Operating profit (loss) | 9901 | €8,565 | -€698 | -€9,263 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | - | €101 | +€101 | |
| Recurring financial charges | 65 | €120 | €101 | -€19 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €8,445 | -€799 | -€9,244 | |
| Profit (loss) for the period | 9904 | €8,445 | -€799 | -€9,244 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,445 | -€799 | -€9,244 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.