Arti'Délices: 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.
Arti'Délices
Largest movements
- Tangible fixed assets -€91,723
down €91,723 (-89.9%), from €102,032 to €10,309
- Intangible fixed assets +€32,172
up €32,172 (+5,199%), from €619 to €32,791
- Cash -€15,873
down €15,873 (-64.8%), from €24,478 to €8,604
mainly Net result for the year (-€108,636) and Trade debts (-€28,672)
- Receivables within one year -€7,008
down €7,008 (-57.3%), from €12,221 to €5,212
of which Other amounts receivable: -€9,603
- Profit (loss) carried forward -€108,636
down €108,636 (-398%), from -€27,287 to -€135,923
- Other debts +€45,603
up €45,603 (+1,034%), from €4,412 to €50,015
- Trade debts -€28,672
no longer reported in 2025 (was €28,672)
- Short-term financial debts +€25,117
new in 2025: €25,117
- Debts after one year -€24,767
down €24,767 (-24.6%), from €100,629 to €75,862
- Other operating charges +€64,509
up €64,509 (+8,300%), from €777 to €65,286
- Gross operating margin -€22,872
down €22,872 (-59.1%), from €38,729 to €15,857
- Staff costs -€16,895
down €16,895 (-26.6%), from €63,456 to €46,561
- Depreciation -€11,941
down €11,941 (-65.9%), from €18,127 to €6,186
- Financial charges +€4,436
up €4,436 (+219%), from €2,024 to €6,460
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 | €141,639 | €58,043 | -€83,596 | -59.0% |
| Fixed assets | 21/28 | €102,856 | €43,305 | -€59,550 | -57.9% |
| Intangible fixed assets | 21 | €619 | €32,791 | +€32,172 | +5,199% |
| Tangible fixed assets | 22/27 | €102,032 | €10,309 | -€91,723 | -89.9% |
| Plant, machinery and equipment | 23 | €38,373 | €8,346 | -€30,027 | -78.2% |
| Furniture and vehicles | 24 | €28,174 | €1,963 | -€26,211 | -93.0% |
| Leasing and similar rights | 25 | €35,485 | - | -€35,485 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €38,784 | €14,738 | -€24,046 | -62.0% |
| Stocks and contracts in progress | 3 | €1,640 | €921 | -€719 | -43.8% |
| Stocks | 30/36 | €1,640 | €921 | -€719 | -43.8% |
| Amounts receivable within one year | 40/41 | €12,221 | €5,212 | -€7,008 | -57.3% |
| Trade receivables | 40 | €2,474 | €5,069 | +€2,595 | +105% |
| Other amounts receivable | 41 | €9,746 | €143 | -€9,603 | -98.5% |
| Cash at bank and in hand | 54/58 | €24,478 | €8,604 | -€15,873 | -64.8% |
| Deferred charges and accrued income | 490/1 | €445 | - | -€445 | |
| Total equity and liabilities | 10/49 | €141,639 | €58,043 | -€83,596 | -59.0% |
| Equity | 10/15 | -€24,787 | -€133,423 | -€108,636 | -438% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,287 | -€135,923 | -€108,636 | -398% |
| Amounts payable | 17/49 | €166,426 | €191,466 | +€25,040 | +15.0% |
| Amounts payable after more than one year | 17 | €100,629 | €75,862 | -€24,767 | -24.6% |
| Financial debts | 170/4 | €100,629 | €75,862 | -€24,767 | -24.6% |
| Amounts payable within one year | 42/48 | €65,798 | €115,604 | +€49,807 | +75.7% |
| Current portion of amounts payable after more than one year | 42 | €23,756 | €29,386 | +€5,629 | +23.7% |
| Financial debts | 43 | - | €25,117 | +€25,117 | |
| Credit institutions | 430/8 | - | €25,117 | +€25,117 | |
| Trade debts | 44 | €28,672 | - | -€28,672 | |
| Suppliers | 440/4 | €28,672 | - | -€28,672 | |
| Taxes, remuneration and social security | 45 | €8,958 | €11,086 | +€2,128 | +23.8% |
| Taxes | 450/3 | €1,691 | €9,616 | +€7,925 | +469% |
| Remuneration and social security | 454/9 | €7,267 | €1,470 | -€5,796 | -79.8% |
| Other amounts payable | 47/48 | €4,412 | €50,015 | +€45,603 | +1,034% |
| Remuneration, social security and pensions | 62 | €63,456 | €46,561 | -€16,895 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,127 | €6,186 | -€11,941 | -65.9% |
| Other operating charges | 640/8 | €777 | €65,286 | +€64,509 | +8,300% |
| Gross operating margin | 9900 | €38,729 | €15,857 | -€22,872 | -59.1% |
| Operating profit (loss) | 9901 | -€43,631 | -€102,176 | -€58,545 | -134% |
| Financial charges | 65/66B | €2,024 | €6,460 | +€4,436 | +219% |
| Recurring financial charges | 65 | €2,024 | €6,460 | +€4,436 | +219% |
| Profit (loss) for the period before taxes | 9903 | -€45,655 | -€108,636 | -€62,981 | -138% |
| Profit (loss) for the period | 9904 | -€45,655 | -€108,636 | -€62,981 | -138% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,655 | -€108,636 | -€62,981 | -138% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.