A-ARTIGIANO: what changed
A-ARTIGIANO
Largest movements
- Tangible fixed assets -€4,053
down €4,053 (-58.2%), from €6,969 to €2,916
- Receivables within one year -€3,265
down €3,265 (-18.8%), from €17,381 to €14,116
of which Other amounts receivable: -€10,588
- Cash -€2,951
no longer reported in 2024 (was €2,951)
mainly Tax, wage and social debts (-€7,071) and Net result for the year (-€5,211)
- Tax, wage and social debts -€7,071
down €7,071 (-41.9%), from €16,871 to €9,800
of which Remuneration and social security: -€7,000
- Profit (loss) carried forward -€5,211
down €5,211, from €1,487 to -€3,724
- Other debts +€4,151
new in 2024: €4,151
- Debts after one year -€3,040
no longer reported in 2024 (was €3,040)
- Trade debts +€592
up €592 (+169%), from €350 to €942
- Turnover -€102,562
down €102,562 (-87.5%), from €117,250 to €14,688
- Purchases and services -€89,134
down €89,134 (-85.2%), from €104,559 to €15,425
- Gross operating margin -€13,428
down €13,428, from €12,692 to -€737
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,302 | €17,032 | -€10,270 | -37.6% |
| Fixed assets | 21/28 | €6,969 | €2,916 | -€4,053 | -58.2% |
| Tangible fixed assets | 22/27 | €6,969 | €2,916 | -€4,053 | -58.2% |
| Leasing and similar rights | 25 | €6,969 | €2,916 | -€4,053 | -58.2% |
| Current assets | 29/58 | €20,332 | €14,116 | -€6,217 | -30.6% |
| Amounts receivable within one year | 40/41 | €17,381 | €14,116 | -€3,265 | -18.8% |
| Trade receivables | 40 | €1,336 | €8,659 | +€7,323 | +548% |
| Other amounts receivable | 41 | €16,045 | €5,457 | -€10,588 | -66.0% |
| Cash at bank and in hand | 54/58 | €2,951 | - | -€2,951 | |
| Total equity and liabilities | 10/49 | €27,302 | €17,032 | -€10,270 | -37.6% |
| Equity | 10/15 | €2,987 | -€2,224 | -€5,211 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Share premium | 1100/10 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,487 | -€3,724 | -€5,211 | |
| Amounts payable | 17/49 | €24,315 | €19,255 | -€5,059 | -20.8% |
| Amounts payable after more than one year | 17 | €3,040 | - | -€3,040 | |
| Financial debts | 170/4 | €3,040 | - | -€3,040 | |
| Amounts payable within one year | 42/48 | €21,275 | €19,255 | -€2,019 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €4,053 | €4,356 | +€303 | +7.5% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €350 | €942 | +€592 | +169% |
| Suppliers | 440/4 | €350 | €942 | +€592 | +169% |
| Taxes, remuneration and social security | 45 | €16,871 | €9,800 | -€7,071 | -41.9% |
| Taxes | 450/3 | €71 | - | -€71 | |
| Remuneration and social security | 454/9 | €16,800 | €9,800 | -€7,000 | -41.7% |
| Other amounts payable | 47/48 | - | €4,151 | +€4,151 | |
| Turnover | 70 | €117,250 | €14,688 | -€102,562 | -87.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,559 | €15,425 | -€89,134 | -85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,053 | €4,053 | = | 0.0% |
| Other operating charges | 640/8 | €803 | €124 | -€679 | -84.6% |
| Gross operating margin | 9900 | €12,692 | -€737 | -€13,428 | |
| Operating profit (loss) | 9901 | €7,835 | -€4,914 | -€12,749 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Non-recurring financial income | 76B | - | €12 | +€12 | |
| Financial charges | 65/66B | €265 | €309 | +€44 | +16.6% |
| Recurring financial charges | 65 | €265 | €309 | +€44 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €7,570 | -€5,211 | -€12,781 | |
| Profit (loss) for the period | 9904 | €7,570 | -€5,211 | -€12,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,570 | -€5,211 | -€12,781 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.