Artisann: what changed
Two fiscal 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.
Artisann
Largest movements
- Cash -€6,189
down €6,189 (-37.5%), from €16,488 to €10,299
mainly Other debts (-€8,658) and Investment in fixed assets (net) (-€4,929)
- Receivables within one year +€1,199
up €1,199 (+70.0%), from €1,712 to €2,911
of which Other amounts receivable: +€1,750
- Tangible fixed assets +€763
up €763 (+5.3%), from €14,324 to €15,087
of which Plant, machinery and equipment: +€4,181
- Stocks and contracts +€608
up €608 (+2.4%), from €25,676 to €26,283
- Other debts -€8,658
down €8,658 (-4.9%), from €177,344 to €168,686
- Profit (loss) carried forward +€5,871
up €5,871 (+2.8%), from -€207,256 to -€201,385
- Trade debts -€1,567
down €1,567 (-37.1%), from €4,229 to €2,662
- Accrued charges and deferred income +€891
new in 2025: €891
- Gross operating margin +€3,827
up €3,827 (+55.4%), from €6,906 to €10,733
- Financial income +€304
up €304 (+608420.0%), from €0 to €304
- Depreciation -€135
down €135 (-3.1%), from €4,301 to €4,166
- Financial charges -€112
down €112 (-19.2%), from €587 to €474
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 | €59,078 | €55,789 | -€3,289 | -5.6% |
| Fixed assets | 21/28 | €14,324 | €15,087 | +€763 | +5.3% |
| Tangible fixed assets | 22/27 | €14,324 | €15,087 | +€763 | +5.3% |
| Land and buildings | 22 | €8,175 | €6,482 | -€1,693 | -20.7% |
| Plant, machinery and equipment | 23 | €1,152 | €5,333 | +€4,181 | +363.1% |
| Furniture and vehicles | 24 | €4,998 | €3,272 | -€1,726 | -34.5% |
| Current assets | 29/58 | €44,754 | €40,702 | -€4,052 | -9.1% |
| Stocks and contracts in progress | 3 | €25,676 | €26,283 | +€608 | +2.4% |
| Stocks | 30/36 | €25,676 | €26,283 | +€608 | +2.4% |
| Amounts receivable within one year | 40/41 | €1,712 | €2,911 | +€1,199 | +70.0% |
| Trade receivables | 40 | €1,462 | €911 | -€552 | -37.7% |
| Other amounts receivable | 41 | €250 | €2,000 | +€1,750 | +700.0% |
| Cash at bank and in hand | 54/58 | €16,488 | €10,299 | -€6,189 | -37.5% |
| Deferred charges and accrued income | 490/1 | €878 | €1,209 | +€331 | +37.7% |
| Total equity and liabilities | 10/49 | €59,078 | €55,789 | -€3,289 | -5.6% |
| Equity | 10/15 | -€125,451 | -€119,580 | +€5,871 | +4.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,256 | -€201,385 | +€5,871 | +2.8% |
| Amounts payable | 17/49 | €184,529 | €175,369 | -€9,160 | -5.0% |
| Amounts payable within one year | 42/48 | €184,529 | €174,478 | -€10,051 | -5.4% |
| Trade debts | 44 | €4,229 | €2,662 | -€1,567 | -37.1% |
| Suppliers | 440/4 | €4,229 | €2,662 | -€1,567 | -37.1% |
| Taxes, remuneration and social security | 45 | €2,955 | €3,129 | +€174 | +5.9% |
| Taxes | 450/3 | €2,955 | €3,129 | +€174 | +5.9% |
| Other amounts payable | 47/48 | €177,344 | €168,686 | -€8,658 | -4.9% |
| Accrued charges and deferred income | 492/3 | - | €891 | +€891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,301 | €4,166 | -€135 | -3.1% |
| Other operating charges | 640/8 | €513 | €526 | +€12 | +2.4% |
| Gross operating margin | 9900 | €6,906 | €10,733 | +€3,827 | +55.4% |
| Operating profit (loss) | 9901 | €2,091 | €6,041 | +€3,950 | +188.9% |
| Financial income | 75/76B | €0 | €304 | +€304 | +608420.0% |
| Recurring financial income | 75 | €0 | €304 | +€304 | +608420.0% |
| Financial charges | 65/66B | €587 | €474 | -€112 | -19.2% |
| Recurring financial charges | 65 | €587 | €474 | -€112 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €1,504 | €5,871 | +€4,367 | +290.3% |
| Profit (loss) for the period | 9904 | €1,504 | €5,871 | +€4,367 | +290.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,504 | €5,871 | +€4,367 | +290.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.