Artisans & Co: 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.
Artisans & Co
Largest movements
- Cash -€19,987
down €19,987 (-68.6%), from €29,143 to €9,156
mainly Investment in fixed assets (net) (-€28,616) and Debts after one year (-€14,031)
- Stocks and contracts +€7,725
up €7,725 (+66.9%), from €11,544 to €19,269
- Receivables within one year +€4,097
up €4,097 (+56.5%), from €7,251 to €11,349
of which Trade receivables: +€4,686
- Tangible fixed assets +€3,926
up €3,926 (+2.9%), from €133,441 to €137,366
of which Furniture and vehicles: +€21,264
- Other debts +€21,754
up €21,754 (+80.1%), from €27,167 to €48,921
- Debts after one year -€14,031
down €14,031 (-7.5%), from €186,636 to €172,606
- Trade debts +€13,675
up €13,675 (+71.8%), from €19,046 to €32,721
- Accrued charges and deferred income -€12,550
down €12,550 (-67.1%), from €18,703 to €6,152
- Current portion of long-term debt -€7,398
down €7,398 (-55.0%), from €13,441 to €6,043
- Gross operating margin -€39,059
down €39,059 (-23.0%), from €169,467 to €130,408
- Staff costs -€12,440
down €12,440 (-11.1%), from €111,851 to €99,411
- Other operating charges +€5,962
up €5,962 (+371.8%), from €1,604 to €7,565
- Depreciation -€3,655
down €3,655 (-12.9%), from €28,345 to €24,690
- Financial charges -€2,959
down €2,959 (-50.7%), from €5,835 to €2,876
of which Financial charges: -€2,984
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 | €184,038 | €181,630 | -€2,408 | -1.3% |
| Fixed assets | 21/28 | €133,822 | €137,748 | +€3,926 | +2.9% |
| Tangible fixed assets | 22/27 | €133,441 | €137,366 | +€3,926 | +2.9% |
| Land and buildings | 22 | €46,615 | €42,589 | -€4,026 | -8.6% |
| Plant, machinery and equipment | 23 | €69,876 | €56,563 | -€13,312 | -19.1% |
| Furniture and vehicles | 24 | €16,950 | €38,214 | +€21,264 | +125.5% |
| Financial fixed assets | 28 | €381 | €381 | = | 0.0% |
| Current assets | 29/58 | €50,216 | €43,883 | -€6,333 | -12.6% |
| Stocks and contracts in progress | 3 | €11,544 | €19,269 | +€7,725 | +66.9% |
| Stocks | 30/36 | €11,544 | €19,269 | +€7,725 | +66.9% |
| Amounts receivable within one year | 40/41 | €7,251 | €11,349 | +€4,097 | +56.5% |
| Trade receivables | 40 | €6,394 | €11,080 | +€4,686 | +73.3% |
| Other amounts receivable | 41 | €857 | €269 | -€589 | -68.7% |
| Cash at bank and in hand | 54/58 | €29,143 | €9,156 | -€19,987 | -68.6% |
| Deferred charges and accrued income | 490/1 | €2,278 | €4,109 | +€1,831 | +80.4% |
| Total equity and liabilities | 10/49 | €184,038 | €181,630 | -€2,408 | -1.3% |
| Equity | 10/15 | -€93,191 | -€97,195 | -€4,004 | -4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,107 | €2,107 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,107 | €2,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,107 | €2,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,890 | -€117,894 | -€4,004 | -3.5% |
| Amounts payable | 17/49 | €277,229 | €278,825 | +€1,596 | +0.6% |
| Amounts payable after more than one year | 17 | €186,636 | €172,606 | -€14,031 | -7.5% |
| Financial debts | 170/4 | €186,636 | €172,606 | -€14,031 | -7.5% |
| Amounts payable within one year | 42/48 | €71,890 | €100,067 | +€28,177 | +39.2% |
| Current portion of amounts payable after more than one year | 42 | €13,441 | €6,043 | -€7,398 | -55.0% |
| Trade debts | 44 | €19,046 | €32,721 | +€13,675 | +71.8% |
| Suppliers | 440/4 | €19,046 | €32,721 | +€13,675 | +71.8% |
| Taxes, remuneration and social security | 45 | €12,237 | €12,383 | +€146 | +1.2% |
| Taxes | 450/3 | €114 | €14 | -€99 | -87.4% |
| Remuneration and social security | 454/9 | €12,123 | €12,368 | +€245 | +2.0% |
| Other amounts payable | 47/48 | €27,167 | €48,921 | +€21,754 | +80.1% |
| Accrued charges and deferred income | 492/3 | €18,703 | €6,152 | -€12,550 | -67.1% |
| Remuneration, social security and pensions | 62 | €111,851 | €99,411 | -€12,440 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,345 | €24,690 | -€3,655 | -12.9% |
| Other operating charges | 640/8 | €1,604 | €7,565 | +€5,962 | +371.8% |
| Gross operating margin | 9900 | €169,467 | €130,408 | -€39,059 | -23.0% |
| Operating profit (loss) | 9901 | €27,668 | -€1,259 | -€28,926 | |
| Financial income | 75/76B | €0 | €131 | +€131 | +118809.1% |
| Recurring financial income | 75 | €0 | €131 | +€131 | +118809.1% |
| Financial charges | 65/66B | €5,835 | €2,876 | -€2,959 | -50.7% |
| Recurring financial charges | 65 | €5,835 | €2,851 | -€2,984 | -51.1% |
| Non-recurring financial charges | 66B | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €21,833 | -€4,004 | -€25,836 | |
| Profit (loss) for the period | 9904 | €21,833 | -€4,004 | -€25,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,833 | -€4,004 | -€25,836 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.