Artesania: 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.
Artesania
Largest movements
- Cash +€4,202
up €4,202 (+24.5%), from €17,162 to €21,365
mainly Net result for the year (+€2,113) and Advances received (+€1,086)
- Stocks and contracts -€929
down €929 (-1.9%), from €47,730 to €46,801
- Receivables within one year -€703
down €703 (-46.8%), from €1,502 to €799
- Profit (loss) carried forward +€2,113
up €2,113 (+20.2%), from -€10,477 to -€8,364
- Tax, wage and social debts -€1,255
down €1,255 (-80.3%), from €1,562 to €307
- Advances received +€1,086
up €1,086, from €0 to €1,086
- Trade debts +€694
up €694 (+275%), from €252 to €946
- Gross operating margin +€3,176
up €3,176 (+143%), from €2,214 to €5,390
- Other operating charges +€220
up €220 (+6.7%), from €3,265 to €3,484
- Financial income +€142
up €142 (+51.7%), from €275 to €417
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 | €66,814 | €69,403 | +€2,589 | +3.9% |
| Current assets | 29/58 | €66,814 | €69,403 | +€2,589 | +3.9% |
| Stocks and contracts in progress | 3 | €47,730 | €46,801 | -€929 | -1.9% |
| Stocks | 30/36 | €47,730 | €46,801 | -€929 | -1.9% |
| Amounts receivable within one year | 40/41 | €1,502 | €799 | -€703 | -46.8% |
| Trade receivables | 40 | €1,502 | €799 | -€703 | -46.8% |
| Cash at bank and in hand | 54/58 | €17,162 | €21,365 | +€4,202 | +24.5% |
| Deferred charges and accrued income | 490/1 | €420 | €438 | +€18 | +4.2% |
| Total equity and liabilities | 10/49 | €66,814 | €69,403 | +€2,589 | +3.9% |
| Equity | 10/15 | €8,123 | €10,236 | +€2,113 | +26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,477 | -€8,364 | +€2,113 | +20.2% |
| Amounts payable | 17/49 | €58,691 | €59,168 | +€476 | +0.8% |
| Amounts payable within one year | 42/48 | €58,691 | €59,168 | +€476 | +0.8% |
| Trade debts | 44 | €252 | €946 | +€694 | +275% |
| Suppliers | 440/4 | €252 | €946 | +€694 | +275% |
| Advances received on contracts in progress | 46 | €0 | €1,086 | +€1,086 | |
| Taxes, remuneration and social security | 45 | €1,562 | €307 | -€1,255 | -80.3% |
| Taxes | 450/3 | €1,562 | €307 | -€1,255 | -80.3% |
| Other amounts payable | 47/48 | €56,878 | €56,829 | -€49 | -0.1% |
| Other operating charges | 640/8 | €3,265 | €3,484 | +€220 | +6.7% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €2,214 | €5,390 | +€3,176 | +143% |
| Operating profit (loss) | 9901 | -€1,051 | €1,806 | +€2,857 | |
| Financial income | 75/76B | €275 | €417 | +€142 | +51.7% |
| Recurring financial income | 75 | €275 | €417 | +€142 | +51.7% |
| Financial charges | 65/66B | €124 | €111 | -€13 | -10.4% |
| Recurring financial charges | 65 | €124 | €111 | -€13 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€899 | €2,113 | +€3,012 | |
| Profit (loss) for the period | 9904 | -€899 | €2,113 | +€3,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€899 | €2,113 | +€3,012 |
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 21 October 2026 via checked.be.