JL 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.
JL Atelier
Largest movements
- Cash +€16,202
up €16,202 (+149%), from €10,877 to €27,079
mainly Other debts (+€14,600) and Net result for the year (+€13,771)
- Tangible fixed assets -€6,937
down €6,937 (-88.6%), from €7,830 to €893
- Receivables within one year -€2,030
down €2,030 (-12.5%), from €16,208 to €14,178
of which Other amounts receivable: -€3,618
- Other debts +€14,600
up €14,600 (+429%), from €3,400 to €18,000
- Current portion of long-term debt -€5,717
down €5,717 (-83.2%), from €6,873 to €1,157
- Profit (loss) carried forward -€4,229
down €4,229 (-39.6%), from €10,668 to €6,439
- Tax, wage and social debts +€3,455
up €3,455 (+43.7%), from €7,909 to €11,364
of which Taxes: +€3,455
- Debts after one year -€1,157
no longer reported in 2025 (was €1,157)
- Gross operating margin +€13,419
up €13,419 (+102%), from €13,093 to €26,512
- Taxes +€2,715
up €2,715 (+121%), from €2,248 to €4,963
- Financial income -€371
no longer reported in 2025 (was €371)
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 | €35,058 | €42,194 | +€7,136 | +20.4% |
| Fixed assets | 21/28 | €7,830 | €893 | -€6,937 | -88.6% |
| Tangible fixed assets | 22/27 | €7,830 | €893 | -€6,937 | -88.6% |
| Furniture and vehicles | 24 | €7,830 | €893 | -€6,937 | -88.6% |
| Current assets | 29/58 | €27,228 | €41,301 | +€14,073 | +51.7% |
| Amounts receivable within one year | 40/41 | €16,208 | €14,178 | -€2,030 | -12.5% |
| Trade receivables | 40 | €8,350 | €9,938 | +€1,588 | +19.0% |
| Other amounts receivable | 41 | €7,858 | €4,240 | -€3,618 | -46.0% |
| Cash at bank and in hand | 54/58 | €10,877 | €27,079 | +€16,202 | +149% |
| Deferred charges and accrued income | 490/1 | €144 | €44 | -€100 | -69.4% |
| Total equity and liabilities | 10/49 | €35,058 | €42,194 | +€7,136 | +20.4% |
| Equity | 10/15 | €15,668 | €11,439 | -€4,229 | -27.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,668 | €6,439 | -€4,229 | -39.6% |
| Amounts payable | 17/49 | €19,390 | €30,755 | +€11,365 | +58.6% |
| Amounts payable after more than one year | 17 | €1,157 | - | -€1,157 | |
| Financial debts | 170/4 | €1,157 | - | -€1,157 | |
| Amounts payable within one year | 42/48 | €18,234 | €30,755 | +€12,521 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | €6,873 | €1,157 | -€5,717 | -83.2% |
| Trade debts | 44 | €51 | €234 | +€183 | +360% |
| Suppliers | 440/4 | €51 | €234 | +€183 | +360% |
| Taxes, remuneration and social security | 45 | €7,909 | €11,364 | +€3,455 | +43.7% |
| Taxes | 450/3 | €5,459 | €8,914 | +€3,455 | +63.3% |
| Remuneration and social security | 454/9 | €2,450 | €2,450 | = | 0.0% |
| Other amounts payable | 47/48 | €3,400 | €18,000 | +€14,600 | +429% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,937 | €6,937 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €604 | +€153 | +33.9% |
| Gross operating margin | 9900 | €13,093 | €26,512 | +€13,419 | +102% |
| Operating profit (loss) | 9901 | €5,705 | €18,971 | +€13,266 | +233% |
| Financial income | 75/76B | €371 | - | -€371 | |
| Recurring financial income | 75 | €371 | - | -€371 | |
| Financial charges | 65/66B | €395 | €236 | -€159 | -40.2% |
| Recurring financial charges | 65 | €395 | €236 | -€159 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €5,681 | €18,735 | +€13,054 | +230% |
| Income taxes | 67/77 | €2,248 | €4,963 | +€2,715 | +121% |
| Profit (loss) for the period | 9904 | €3,433 | €13,771 | +€10,338 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €3,433 | €13,771 | +€10,338 | +301% |
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.