ARTISANS CREATEURS: 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 CREATEURS
Largest movements
- Receivables within one year -€7,362
down €7,362 (-42.4%), from €17,364 to €10,002
of which Other amounts receivable: -€5,917
- Cash +€4,806
up €4,806 (+5812.3%), from €83 to €4,889
mainly Receivables within one year (+€7,362) and Other debts (+€5,377)
- Tangible fixed assets -€1,808
down €1,808 (-62.6%), from €2,889 to €1,081
of which Plant, machinery and equipment: -€1,474
- Deferred charges and accrued income +€1,165
up €1,165 (+54.0%), from €2,157 to €3,322
- Trade debts -€8,019
down €8,019 (-27.4%), from €29,250 to €21,231
- Other debts +€5,377
new in 2025: €5,377
- Tax, wage and social debts -€600
no longer reported in 2025 (was €600)
- Gross operating margin +€17,128
up €17,128, from -€12,624 to €4,505
- Staff costs -€5,619
down €5,619, from €5,086 to -€533
- Depreciation -€1,806
down €1,806 (-50.0%), from €3,614 to €1,808
- Financial charges -€1,774
down €1,774 (-39.8%), from €4,453 to €2,679
- Financial income -€1,119
down €1,119 (-96.5%), from €1,160 to €41
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 | €43,798 | €40,599 | -€3,199 | -7.3% |
| Fixed assets | 21/28 | €3,149 | €1,341 | -€1,808 | -57.4% |
| Tangible fixed assets | 22/27 | €2,889 | €1,081 | -€1,808 | -62.6% |
| Plant, machinery and equipment | 23 | €1,922 | €448 | -€1,474 | -76.7% |
| Furniture and vehicles | 24 | €967 | €633 | -€334 | -34.5% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €40,649 | €39,258 | -€1,391 | -3.4% |
| Stocks and contracts in progress | 3 | €21,045 | €21,045 | = | 0.0% |
| Stocks | 30/36 | €21,045 | €21,045 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,364 | €10,002 | -€7,362 | -42.4% |
| Trade receivables | 40 | €5,313 | €3,868 | -€1,444 | -27.2% |
| Other amounts receivable | 41 | €12,051 | €6,134 | -€5,917 | -49.1% |
| Cash at bank and in hand | 54/58 | €83 | €4,889 | +€4,806 | +5812.3% |
| Deferred charges and accrued income | 490/1 | €2,157 | €3,322 | +€1,165 | +54.0% |
| Total equity and liabilities | 10/49 | €43,798 | €40,599 | -€3,199 | -7.3% |
| Equity | 10/15 | -€11,053 | -€11,009 | +€43 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,020 | €1,020 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,020 | €1,020 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,020 | €1,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,272 | -€18,229 | +€43 | +0.2% |
| Amounts payable | 17/49 | €54,850 | €51,608 | -€3,242 | -5.9% |
| Amounts payable within one year | 42/48 | €54,850 | €51,608 | -€3,242 | -5.9% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €29,250 | €21,231 | -€8,019 | -27.4% |
| Suppliers | 440/4 | €29,250 | €21,231 | -€8,019 | -27.4% |
| Taxes, remuneration and social security | 45 | €600 | - | -€600 | |
| Taxes | 450/3 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | - | €5,377 | +€5,377 | |
| Remuneration, social security and pensions | 62 | €5,086 | -€533 | -€5,619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,614 | €1,808 | -€1,806 | -50.0% |
| Other operating charges | 640/8 | €536 | €548 | +€12 | +2.3% |
| Gross operating margin | 9900 | -€12,624 | €4,505 | +€17,128 | |
| Operating profit (loss) | 9901 | -€21,860 | €2,681 | +€24,541 | |
| Financial income | 75/76B | €1,160 | €41 | -€1,119 | -96.5% |
| Recurring financial income | 75 | €1,160 | €41 | -€1,119 | -96.5% |
| Financial charges | 65/66B | €4,453 | €2,679 | -€1,774 | -39.8% |
| Recurring financial charges | 65 | €4,453 | €2,679 | -€1,774 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,152 | €43 | +€25,196 | |
| Profit (loss) for the period | 9904 | -€25,152 | €43 | +€25,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,152 | €43 | +€25,196 |
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 7 October 2026 via checked.be.