ARTISANS & +: 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.
ARTISANS & +
Largest movements
- Receivables within one year -€45,204
down €45,204 (-78.8%), from €57,360 to €12,156
of which Trade receivables: -€43,882
- Tangible fixed assets +€1,736
up €1,736 (+23.8%), from €7,298 to €9,034
- Other debts -€32,090
down €32,090 (-49.5%), from €64,814 to €32,724
- Profit (loss) carried forward -€7,131
down €7,131, from €443 to -€6,687
- Trade debts -€4,614
down €4,614 (-97.0%), from €4,756 to €142
- Purchases and services +€12,708
up €12,708 (+63.8%), from €19,917 to €32,625
- Gross operating margin -€7,958
down €7,958, from €1,398 to -€6,560
- Turnover +€4,750
up €4,750 (+22.3%), from €21,314 to €26,064
- Depreciation -€629
no longer reported in 2025 (was €629)
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 | €82,993 | €39,387 | -€43,605 | -52.5% |
| Fixed assets | 21/28 | €7,298 | €9,034 | +€1,736 | +23.8% |
| Tangible fixed assets | 22/27 | €7,298 | €9,034 | +€1,736 | +23.8% |
| Furniture and vehicles | 24 | €7,298 | €9,034 | +€1,736 | +23.8% |
| Current assets | 29/58 | €75,695 | €30,353 | -€45,342 | -59.9% |
| Amounts receivable within one year | 40/41 | €57,360 | €12,156 | -€45,204 | -78.8% |
| Trade receivables | 40 | €56,039 | €12,156 | -€43,882 | -78.3% |
| Other amounts receivable | 41 | €1,322 | - | -€1,322 | |
| Cash at bank and in hand | 54/58 | €18,335 | €18,197 | -€138 | -0.8% |
| Total equity and liabilities | 10/49 | €82,993 | €39,387 | -€43,605 | -52.5% |
| Equity | 10/15 | €13,423 | €6,292 | -€7,131 | -53.1% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €380 | €380 | = | 0.0% |
| Non-distributable reserves | 130/1 | €380 | €380 | = | 0.0% |
| Reserves not available under the articles | 1311 | €380 | €380 | = | 0.0% |
| Profit (loss) carried forward | 14 | €443 | -€6,687 | -€7,131 | |
| Amounts payable | 17/49 | €69,570 | €33,095 | -€36,475 | -52.4% |
| Amounts payable within one year | 42/48 | €69,570 | €33,095 | -€36,475 | -52.4% |
| Trade debts | 44 | €4,756 | €142 | -€4,614 | -97.0% |
| Suppliers | 440/4 | €4,756 | €142 | -€4,614 | -97.0% |
| Taxes, remuneration and social security | 45 | - | €230 | +€230 | |
| Taxes | 450/3 | - | €230 | +€230 | |
| Other amounts payable | 47/48 | €64,814 | €32,724 | -€32,090 | -49.5% |
| Turnover | 70 | €21,314 | €26,064 | +€4,750 | +22.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,917 | €32,625 | +€12,708 | +63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | - | -€629 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,398 | -€6,560 | -€7,958 | |
| Operating profit (loss) | 9901 | €382 | -€6,960 | -€7,342 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €220 | €171 | -€49 | -22.2% |
| Recurring financial charges | 65 | €220 | €171 | -€49 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €161 | -€7,131 | -€7,292 | |
| Profit (loss) for the period | 9904 | €161 | -€7,131 | -€7,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €161 | -€7,131 | -€7,292 |
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 16 October 2026 via checked.be.