ARTISANALBIS: 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.
ARTISANALBIS
Largest movements
- Receivables within one year -€11,208
down €11,208 (-71.5%), from €15,677 to €4,469
of which Trade receivables: -€11,517
- Cash -€3,197
down €3,197 (-32.1%), from €9,967 to €6,771
mainly Net result for the year (-€7,756) and Other debts (-€5,473)
- Financial fixed assets -€1,800
no longer reported in 2025 (was €1,800)
- Deferred charges and accrued income +€359
up €359 (+45.8%), from €784 to €1,143
- Profit (loss) carried forward -€7,756
down €7,756 (-7.0%), from -€110,823 to -€118,579
- Other debts -€5,473
down €5,473 (-4.8%), from €115,025 to €109,552
- Tax, wage and social debts -€1,363
down €1,363 (-92.5%), from €1,472 to €110
- Trade debts -€1,254
down €1,254 (-21.3%), from €5,895 to €4,641
- Gross operating margin -€10,591
down €10,591, from €5,203 to -€5,388
- Financial charges -€1,779
down €1,779 (-83.1%), from €2,142 to €363
- Other operating charges +€1,353
up €1,353 (+207.0%), from €653 to €2,006
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.
Cash bridge derived
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 | €30,169 | €14,324 | -€15,846 | -52.5% |
| Fixed assets | 21/28 | €1,800 | - | -€1,800 | |
| Financial fixed assets | 28 | €1,800 | - | -€1,800 | |
| Current assets | 29/58 | €28,369 | €14,324 | -€14,046 | -49.5% |
| Stocks and contracts in progress | 3 | €1,941 | €1,941 | = | 0.0% |
| Stocks | 30/36 | €1,941 | €1,941 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,677 | €4,469 | -€11,208 | -71.5% |
| Trade receivables | 40 | €15,371 | €3,854 | -€11,517 | -74.9% |
| Other amounts receivable | 41 | €306 | €615 | +€309 | +101.1% |
| Cash at bank and in hand | 54/58 | €9,967 | €6,771 | -€3,197 | -32.1% |
| Deferred charges and accrued income | 490/1 | €784 | €1,143 | +€359 | +45.8% |
| Total equity and liabilities | 10/49 | €30,169 | €14,324 | -€15,846 | -52.5% |
| Equity | 10/15 | -€92,223 | -€99,979 | -€7,756 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,823 | -€118,579 | -€7,756 | -7.0% |
| Amounts payable | 17/49 | €122,392 | €114,303 | -€8,089 | -6.6% |
| Amounts payable within one year | 42/48 | €122,392 | €114,303 | -€8,089 | -6.6% |
| Trade debts | 44 | €5,895 | €4,641 | -€1,254 | -21.3% |
| Suppliers | 440/4 | €5,895 | €4,641 | -€1,254 | -21.3% |
| Taxes, remuneration and social security | 45 | €1,472 | €110 | -€1,363 | -92.5% |
| Taxes | 450/3 | €1,472 | €110 | -€1,363 | -92.5% |
| Other amounts payable | 47/48 | €115,025 | €109,552 | -€5,473 | -4.8% |
| Other operating charges | 640/8 | €653 | €2,006 | +€1,353 | +207.0% |
| Gross operating margin | 9900 | €5,203 | -€5,388 | -€10,591 | |
| Operating profit (loss) | 9901 | €4,549 | -€7,394 | -€11,943 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,142 | €363 | -€1,779 | -83.1% |
| Recurring financial charges | 65 | €2,142 | €363 | -€1,779 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | €2,408 | -€7,756 | -€10,164 | |
| Profit (loss) for the period | 9904 | €2,408 | -€7,756 | -€10,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,408 | -€7,756 | -€10,164 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.