Artisanpainters: 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.
Artisanpainters
Largest movements
- Receivables within one year -€155,552
down €155,552 (-96.7%), from €160,930 to €5,377
of which Trade receivables: -€160,649
- Cash -€9,199
down €9,199 (-80.4%), from €11,436 to €2,237
mainly Accrued charges and deferred income (-€133,675) and Net result for the year (-€55,323)
- Tangible fixed assets -€6,869
down €6,869 (-16.8%), from €40,981 to €34,113
of which Plant, machinery and equipment: -€3,615
- Deferred charges and accrued income +€5,502
up €5,502 (+161.5%), from €3,406 to €8,908
- Accrued charges and deferred income -€133,675
down €133,675 (-100.0%), from €133,675 to €0
- Profit (loss) carried forward -€55,323
down €55,323 (-39.5%), from €140,119 to €84,796
- Trade debts +€41,049
up €41,049 (+109.2%), from €37,606 to €78,655
- Tax, wage and social debts -€19,672
down €19,672 (-48.9%), from €40,222 to €20,550
of which Remuneration and social security: -€15,745
- Short-term financial debts +€15,667
up €15,667, from €0 to €15,667
- Gross operating margin -€221,753
down €221,753 (-97.7%), from €226,940 to €5,187
- Staff costs -€150,331
down €150,331 (-82.5%), from €182,109 to €31,778
- Financial charges +€10,124
up €10,124 (+182.9%), from €5,534 to €15,658
- Taxes -€9,891
down €9,891 (-100.0%), from €9,891 to €0
- Depreciation -€5,825
down €5,825 (-35.7%), from €16,299 to €10,474
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 | €368,786 | €202,668 | -€166,118 | -45.0% |
| Fixed assets | 21/28 | €40,981 | €34,113 | -€6,869 | -16.8% |
| Tangible fixed assets | 22/27 | €40,981 | €34,113 | -€6,869 | -16.8% |
| Plant, machinery and equipment | 23 | €8,119 | €4,503 | -€3,615 | -44.5% |
| Furniture and vehicles | 24 | €1,216 | €2,056 | +€840 | +69.1% |
| Leasing and similar rights | 25 | €2,216 | €0 | -€2,216 | -100.0% |
| Other tangible fixed assets | 26 | €29,431 | €27,554 | -€1,878 | -6.4% |
| Current assets | 29/58 | €327,804 | €168,555 | -€159,249 | -48.6% |
| Amounts receivable after more than one year | 29 | €152,033 | €152,033 | = | 0.0% |
| Other amounts receivable | 291 | €152,033 | €152,033 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €160,930 | €5,377 | -€155,552 | -96.7% |
| Trade receivables | 40 | €160,835 | €186 | -€160,649 | -99.9% |
| Other amounts receivable | 41 | €95 | €5,191 | +€5,097 | +5377.3% |
| Cash at bank and in hand | 54/58 | €11,436 | €2,237 | -€9,199 | -80.4% |
| Deferred charges and accrued income | 490/1 | €3,406 | €8,908 | +€5,502 | +161.5% |
| Total equity and liabilities | 10/49 | €368,786 | €202,668 | -€166,118 | -45.0% |
| Equity | 10/15 | €143,119 | €87,796 | -€55,323 | -38.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,119 | €84,796 | -€55,323 | -39.5% |
| Amounts payable | 17/49 | €225,667 | €114,872 | -€110,794 | -49.1% |
| Amounts payable after more than one year | 17 | €209 | €0 | -€209 | -100.0% |
| Financial debts | 170/4 | €209 | €0 | -€209 | -100.0% |
| Amounts payable within one year | 42/48 | €91,783 | €114,872 | +€23,090 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €4,734 | €0 | -€4,734 | -100.0% |
| Financial debts | 43 | €0 | €15,667 | +€15,667 | |
| Credit institutions | 430/8 | €0 | €15,667 | +€15,667 | |
| Trade debts | 44 | €37,606 | €78,655 | +€41,049 | +109.2% |
| Suppliers | 440/4 | €37,606 | €78,655 | +€41,049 | +109.2% |
| Advances received on contracts in progress | 46 | €205 | €0 | -€205 | -100.0% |
| Taxes, remuneration and social security | 45 | €40,222 | €20,550 | -€19,672 | -48.9% |
| Taxes | 450/3 | €17,592 | €13,665 | -€3,927 | -22.3% |
| Remuneration and social security | 454/9 | €22,630 | €6,885 | -€15,745 | -69.6% |
| Other amounts payable | 47/48 | €9,016 | €0 | -€9,016 | -100.0% |
| Accrued charges and deferred income | 492/3 | €133,675 | €0 | -€133,675 | -100.0% |
| Remuneration, social security and pensions | 62 | €182,109 | €31,778 | -€150,331 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,299 | €10,474 | -€5,825 | -35.7% |
| Other operating charges | 640/8 | €1,310 | €2,619 | +€1,309 | +99.9% |
| Gross operating margin | 9900 | €226,940 | €5,187 | -€221,753 | -97.7% |
| Operating profit (loss) | 9901 | €27,222 | -€39,684 | -€66,906 | |
| Financial income | 75/76B | €4,511 | €19 | -€4,492 | -99.6% |
| Recurring financial income | 75 | €4,511 | €19 | -€4,492 | -99.6% |
| Financial charges | 65/66B | €5,534 | €15,658 | +€10,124 | +182.9% |
| Recurring financial charges | 65 | €5,534 | €15,658 | +€10,124 | +182.9% |
| Profit (loss) for the period before taxes | 9903 | €26,199 | -€55,323 | -€81,522 | |
| Income taxes | 67/77 | €9,891 | €0 | -€9,891 | -100.0% |
| Profit (loss) for the period | 9904 | €16,307 | -€55,323 | -€71,631 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,307 | -€55,323 | -€71,631 |
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 12 October 2026 via checked.be.