Artes Prefab: what changed
What changed
Artes Prefab
NACE 23.610, Manufacture of other non-metallic mineral products
filed annual accounts (NBB)
Net result for the year
€309,720
2024 · €421,529-€111,810
Equity
€1.7m
2024 · €1.4m+€309,720
Cash
€42,328
2024 · €44,793-€2,465
Balance sheet total
€2.4m
2024 · €1.8m+€587,397
Largest movements
Assets
- Receivables within one year +€533,807
up €533,807 (+64.4%), from €828,639 to €1.4m
of which Trade receivables: +€658,021
- Stocks and contracts +€43,902
up €43,902 (+23.5%), from €187,209 to €231,112
- Tangible fixed assets -€29,118
down €29,118 (-32.8%), from €88,745 to €59,627
of which Plant, machinery and equipment: -€18,296
Equity and liabilities
- Trade debts +€255,919
up €255,919 (+112%), from €228,436 to €484,354
- Profit (loss) carried forward +€246,570
up €246,570 (+26.7%), from €923,201 to €1.2m
- Reserves +€63,150
up €63,150 (+56.6%), from €111,570 to €174,720
of which Tax-exempt reserves: +€63,150
Income statement
- Turnover -€947,959
down €947,959 (-20.3%), from €4.7m to €3.7m
- Goods and materials -€741,340
down €741,340 (-30.7%), from €2.4m to €1.7m
of which Purchases: -€685,251
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€421,529
Turnover
-€947,959
Other operating income
+€14,741
Goods and materials
+€741,340
Services and other goods
+€23,507
Staff costs
+€35,476
Depreciation
-€6,109
Other operating charges
-€9,658
Financial income
+€8,377
Financial charges
+€11
Taxes
+€28,464
Result 2025
€309,720
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,535
Investment
-€20,000
Financing
€0
Cash 2024
€44,793
From operations (derived)
+€17,535
Net result for the year
+€309,720
Depreciation
+€29,118
Stocks and contracts
-€43,902
Receivables within one year
-€533,807
Deferred charges and accrued income
-€21,271
Trade debts
+€255,919
Tax, wage and social debts
+€6,759
Other debts
+€15,000
Investment (derived)
-€20,000
Current investments
-€20,000
Cash 2025
€42,328
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,780,607 | €2,368,004 | +€587,397 | +33.0% |
| Fixed assets | 21/28 | €88,849 | €59,731 | -€29,118 | -32.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €88,745 | €59,627 | -€29,118 | -32.8% |
| Plant, machinery and equipment | 23 | €48,955 | €30,659 | -€18,296 | -37.4% |
| Furniture and vehicles | 24 | €39,790 | €28,968 | -€10,822 | -27.2% |
| Financial fixed assets | 28 | €104 | €104 | = | 0.0% |
| Other financial fixed assets | 284/8 | €104 | €104 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €104 | €104 | = | 0.0% |
| Current assets | 29/58 | €1,691,758 | €2,308,273 | +€616,515 | +36.4% |
| Stocks and contracts in progress | 3 | €187,209 | €231,112 | +€43,902 | +23.5% |
| Stocks | 30/36 | €187,209 | €231,112 | +€43,902 | +23.5% |
| Raw materials and consumables | 30/31 | €187,209 | €231,112 | +€43,902 | +23.5% |
| Amounts receivable within one year | 40/41 | €828,639 | €1,362,447 | +€533,807 | +64.4% |
| Trade receivables | 40 | €704,426 | €1,362,447 | +€658,021 | +93.4% |
| Other amounts receivable | 41 | €124,213 | €0 | -€124,213 | -100% |
| Current investments | 50/53 | €630,000 | €650,000 | +€20,000 | +3.2% |
| Other investments | 51/53 | €630,000 | €650,000 | +€20,000 | +3.2% |
| Cash at bank and in hand | 54/58 | €44,793 | €42,328 | -€2,465 | -5.5% |
| Deferred charges and accrued income | 490/1 | €1,117 | €22,387 | +€21,271 | +1,905% |
| Total equity and liabilities | 10/49 | €1,780,607 | €2,368,004 | +€587,397 | +33.0% |
| Equity | 10/15 | €1,434,771 | €1,744,491 | +€309,720 | +21.6% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €111,570 | €174,720 | +€63,150 | +56.6% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,570 | €134,720 | +€63,150 | +88.2% |
| Profit (loss) carried forward | 14 | €923,201 | €1,169,771 | +€246,570 | +26.7% |
| Amounts payable | 17/49 | €345,836 | €623,513 | +€277,678 | +80.3% |
| Amounts payable within one year | 42/48 | €345,836 | €623,513 | +€277,678 | +80.3% |
| Trade debts | 44 | €228,436 | €484,354 | +€255,919 | +112% |
| Suppliers | 440/4 | €228,436 | €484,354 | +€255,919 | +112% |
| Taxes, remuneration and social security | 45 | €117,400 | €124,159 | +€6,759 | +5.8% |
| Taxes | 450/3 | €35,391 | €45,926 | +€10,534 | +29.8% |
| Remuneration and social security | 454/9 | €82,009 | €78,233 | -€3,775 | -4.6% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Operating income | 70/76A | €4,780,910 | €3,847,692 | -€933,218 | -19.5% |
| Turnover | 70 | €4,660,305 | €3,712,346 | -€947,959 | -20.3% |
| Other operating income | 74 | €120,605 | €135,346 | +€14,741 | +12.2% |
| Operating charges | 60/66A | €4,227,884 | €3,443,328 | -€784,557 | -18.6% |
| Goods for resale, raw materials and consumables | 60 | €2,411,571 | €1,670,230 | -€741,340 | -30.7% |
| Purchases | 600/8 | €2,399,383 | €1,714,133 | -€685,251 | -28.6% |
| Change in stocks: decrease (increase) | 609 | €12,187 | -€43,902 | -€56,090 | |
| Services and other goods | 61 | €373,157 | €349,650 | -€23,507 | -6.3% |
| Remuneration, social security and pensions | 62 | €1,416,453 | €1,380,976 | -€35,476 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,009 | €29,118 | +€6,109 | +26.6% |
| Other operating charges | 640/8 | €3,695 | €13,353 | +€9,658 | +261% |
| Operating profit (loss) | 9901 | €553,026 | €404,364 | -€148,662 | -26.9% |
| Financial income | 75/76B | €5,921 | €14,298 | +€8,377 | +141% |
| Recurring financial income | 75 | €5,921 | €14,298 | +€8,377 | +141% |
| Income from current assets | 751 | €5,921 | €14,268 | +€8,347 | +141% |
| Other financial income | 752/9 | - | €30 | +€30 | |
| Financial charges | 65/66B | €391 | €380 | -€11 | -2.8% |
| Recurring financial charges | 65 | €391 | €380 | -€11 | -2.8% |
| Other financial charges | 652/9 | €391 | €380 | -€11 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €558,556 | €418,282 | -€140,273 | -25.1% |
| Income taxes | 67/77 | €137,026 | €108,563 | -€28,464 | -20.8% |
| Taxes | 670/3 | €140,137 | €108,563 | -€31,575 | -22.5% |
| Tax adjustments and reversals of tax provisions | 77 | €3,111 | - | -€3,111 | |
| Profit (loss) for the period | 9904 | €421,529 | €309,720 | -€111,810 | -26.5% |
| Transfer to tax-exempt reserves | 689 | €71,570 | €63,150 | -€8,420 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €349,959 | €246,570 | -€103,390 | -29.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.