ALLIANCE ARTISANS: 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.
ALLIANCE ARTISANS
Largest movements
- Receivables within one year -€34,413
down €34,413 (-63.6%), from €54,149 to €19,736
of which Trade receivables: -€34,750
- Cash -€16,117
no longer reported in 2023 (was €16,117)
mainly Other debts (-€24,753) and Net result for the year (-€19,231)
- Tangible fixed assets -€15,064
down €15,064 (-19.0%), from €79,084 to €64,021
- Other debts -€24,753
down €24,753 (-15.9%), from €155,327 to €130,575
- Profit (loss) carried forward -€19,231
down €19,231 (-29.4%), from -€65,405 to -€84,636
- Trade debts -€15,149
down €15,149 (-90.8%), from €16,687 to €1,538
- Short-term financial debts +€10,157
new in 2023: €10,157
- Current portion of long-term debt -€8,528
down €8,528 (-68.3%), from €12,491 to €3,963
- Gross operating margin -€4,798
down €4,798, from €951 to -€3,847
- Financial charges -€4,022
down €4,022 (-92.6%), from €4,343 to €320
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,350 | €83,757 | -€65,594 | -43.9% |
| Fixed assets | 21/28 | €79,084 | €64,021 | -€15,064 | -19.0% |
| Tangible fixed assets | 22/27 | €79,084 | €64,021 | -€15,064 | -19.0% |
| Plant, machinery and equipment | 23 | €79,084 | €64,021 | -€15,064 | -19.0% |
| Current assets | 29/58 | €70,266 | €19,736 | -€50,530 | -71.9% |
| Amounts receivable within one year | 40/41 | €54,149 | €19,736 | -€34,413 | -63.6% |
| Trade receivables | 40 | €53,679 | €18,929 | -€34,750 | -64.7% |
| Other amounts receivable | 41 | €470 | €807 | +€337 | +71.8% |
| Cash at bank and in hand | 54/58 | €16,117 | - | -€16,117 | |
| Total equity and liabilities | 10/49 | €149,350 | €83,757 | -€65,594 | -43.9% |
| Equity | 10/15 | -€46,805 | -€66,036 | -€19,231 | -41.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€65,405 | -€84,636 | -€19,231 | -29.4% |
| Amounts payable | 17/49 | €196,156 | €149,793 | -€46,363 | -23.6% |
| Amounts payable after more than one year | 17 | €4,232 | - | -€4,232 | |
| Financial debts | 170/4 | €4,232 | - | -€4,232 | |
| Amounts payable within one year | 42/48 | €191,924 | €149,793 | -€42,131 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €12,491 | €3,963 | -€8,528 | -68.3% |
| Financial debts | 43 | - | €10,157 | +€10,157 | |
| Credit institutions | 430/8 | - | €10,157 | +€10,157 | |
| Trade debts | 44 | €16,687 | €1,538 | -€15,149 | -90.8% |
| Suppliers | 440/4 | €16,687 | €1,538 | -€15,149 | -90.8% |
| Advances received on contracts in progress | 46 | €7,419 | €3,560 | -€3,859 | -52.0% |
| Other amounts payable | 47/48 | €155,327 | €130,575 | -€24,753 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,064 | €15,064 | = | 0.0% |
| Gross operating margin | 9900 | €951 | -€3,847 | -€4,798 | |
| Operating profit (loss) | 9901 | -€14,113 | -€18,910 | -€4,798 | -34.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,343 | €320 | -€4,022 | -92.6% |
| Recurring financial charges | 65 | €4,343 | €320 | -€4,022 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,455 | -€19,231 | -€776 | -4.2% |
| Profit (loss) for the period | 9904 | -€18,455 | -€19,231 | -€776 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,455 | -€19,231 | -€776 | -4.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.