JFK ATELIER: 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.
JFK ATELIER
Largest movements
- Tangible fixed assets -€7,282
down €7,282 (-15.0%), from €48,581 to €41,299
of which Plant, machinery and equipment: -€6,703
- Receivables within one year -€2,263
down €2,263 (-54.8%), from €4,127 to €1,864
of which Other amounts receivable: -€3,649
- Cash +€2,099
up €2,099 (+36.9%), from €5,686 to €7,785
mainly Depreciation (+€15,282) and Other debts (+€10,439)
- Deferred charges and accrued income +€869
up €869 (+540%), from €161 to €1,030
- Trade debts -€11,690
down €11,690 (-84.6%), from €13,820 to €2,130
- Other debts +€10,439
up €10,439 (+16.6%), from €62,906 to €73,345
- Profit (loss) carried forward -€6,042
down €6,042 (-131%), from -€4,610 to -€10,652
- Depreciation +€5,352
up €5,352 (+53.9%), from €9,930 to €15,282
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 | €78,206 | €71,009 | -€7,197 | -9.2% |
| Fixed assets | 21/28 | €48,581 | €41,299 | -€7,282 | -15.0% |
| Tangible fixed assets | 22/27 | €48,581 | €41,299 | -€7,282 | -15.0% |
| Plant, machinery and equipment | 23 | €46,170 | €39,467 | -€6,703 | -14.5% |
| Furniture and vehicles | 24 | €2,411 | €1,832 | -€579 | -24.0% |
| Current assets | 29/58 | €29,625 | €29,710 | +€85 | +0.3% |
| Stocks and contracts in progress | 3 | €19,651 | €19,031 | -€620 | -3.2% |
| Stocks | 30/36 | €15,151 | €14,031 | -€1,120 | -7.4% |
| Contracts in progress | 37 | €4,500 | €5,000 | +€500 | +11.1% |
| Amounts receivable within one year | 40/41 | €4,127 | €1,864 | -€2,263 | -54.8% |
| Trade receivables | 40 | €478 | €1,864 | +€1,386 | +290% |
| Other amounts receivable | 41 | €3,649 | - | -€3,649 | |
| Cash at bank and in hand | 54/58 | €5,686 | €7,785 | +€2,099 | +36.9% |
| Deferred charges and accrued income | 490/1 | €161 | €1,030 | +€869 | +540% |
| Total equity and liabilities | 10/49 | €78,206 | €71,009 | -€7,197 | -9.2% |
| Equity | 10/15 | €390 | -€5,652 | -€6,042 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,610 | -€10,652 | -€6,042 | -131% |
| Amounts payable | 17/49 | €77,816 | €76,661 | -€1,155 | -1.5% |
| Amounts payable within one year | 42/48 | €77,816 | €76,661 | -€1,155 | -1.5% |
| Trade debts | 44 | €13,820 | €2,130 | -€11,690 | -84.6% |
| Suppliers | 440/4 | €13,820 | €2,130 | -€11,690 | -84.6% |
| Advances received on contracts in progress | 46 | €1,090 | €1,052 | -€38 | -3.5% |
| Taxes, remuneration and social security | 45 | - | €134 | +€134 | |
| Taxes | 450/3 | - | €134 | +€134 | |
| Other amounts payable | 47/48 | €62,906 | €73,345 | +€10,439 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,930 | €15,282 | +€5,352 | +53.9% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €9,904 | €9,805 | -€99 | -1.0% |
| Operating profit (loss) | 9901 | -€413 | -€5,877 | -€5,464 | -1,323% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €217 | €177 | -€40 | -18.4% |
| Recurring financial charges | 65 | €217 | €177 | -€40 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€630 | -€6,042 | -€5,412 | -859% |
| Profit (loss) for the period | 9904 | -€630 | -€6,042 | -€5,412 | -859% |
| Profit (loss) for the period to be appropriated | 9905 | -€630 | -€6,042 | -€5,412 | -859% |
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 19 October 2026 via checked.be.