Artisans de Bossimé: 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 de Bossimé
Largest movements
- Stocks and contracts -€111,108
down €111,108 (-100%), from €111,108 to €0
- Tangible fixed assets -€83,944
down €83,944 (-23.9%), from €350,777 to €266,833
of which Plant, machinery and equipment: -€59,230
- Cash -€37,404
down €37,404 (-80.8%), from €46,269 to €8,865
mainly Net result for the year (-€90,232) and Trade debts (-€69,528)
- Receivables within one year +€18,077
up €18,077 (+18.0%), from €100,189 to €118,266
of which Other amounts receivable: +€10,924
- Profit (loss) carried forward -€90,232
down €90,232 (-18.0%), from -€501,715 to -€591,947
- Trade debts -€69,528
down €69,528 (-78.4%), from €88,677 to €19,148
- Other debts +€37,601
up €37,601 (+32.8%), from €114,490 to €152,091
- Tax, wage and social debts -€33,662
down €33,662 (-69.5%), from €48,461 to €14,799
of which Remuneration and social security: -€30,458
- Investment grants -€29,985
down €29,985 (-19.6%), from €153,359 to €123,374
- Gross operating margin -€326,556
down €326,556 (-82.1%), from €397,542 to €70,986
- Staff costs -€151,040
down €151,040 (-59.3%), from €254,830 to €103,790
- Financial charges -€5,627
down €5,627 (-53.6%), from €10,492 to €4,865
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 | €613,289 | €395,026 | -€218,263 | -35.6% |
| Fixed assets | 21/28 | €351,547 | €267,603 | -€83,944 | -23.9% |
| Tangible fixed assets | 22/27 | €350,777 | €266,833 | -€83,944 | -23.9% |
| Land and buildings | 22 | €89,914 | €73,445 | -€16,469 | -18.3% |
| Plant, machinery and equipment | 23 | €231,623 | €172,393 | -€59,230 | -25.6% |
| Furniture and vehicles | 24 | €27,232 | €20,995 | -€6,237 | -22.9% |
| Leasing and similar rights | 25 | €2,008 | €0 | -€2,008 | -100% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €261,742 | €127,423 | -€134,319 | -51.3% |
| Stocks and contracts in progress | 3 | €111,108 | €0 | -€111,108 | -100% |
| Stocks | 30/36 | €111,108 | €0 | -€111,108 | -100% |
| Amounts receivable within one year | 40/41 | €100,189 | €118,266 | +€18,077 | +18.0% |
| Trade receivables | 40 | €95,004 | €102,157 | +€7,153 | +7.5% |
| Other amounts receivable | 41 | €5,185 | €16,109 | +€10,924 | +211% |
| Cash at bank and in hand | 54/58 | €46,269 | €8,865 | -€37,404 | -80.8% |
| Deferred charges and accrued income | 490/1 | €4,176 | €293 | -€3,883 | -93.0% |
| Total equity and liabilities | 10/49 | €613,289 | €395,026 | -€218,263 | -35.6% |
| Equity | 10/15 | €122,644 | €2,426 | -€120,218 | -98.0% |
| Contributions | 10/11 | €471,000 | €471,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€501,715 | -€591,947 | -€90,232 | -18.0% |
| Investment grants | 15 | €153,359 | €123,374 | -€29,985 | -19.6% |
| Amounts payable | 17/49 | €490,645 | €392,600 | -€98,045 | -20.0% |
| Amounts payable after more than one year | 17 | €215,879 | €192,280 | -€23,599 | -10.9% |
| Financial debts | 170/4 | €182,546 | €171,446 | -€11,100 | -6.1% |
| Trade debts | 175 | €0 | - | = | |
| Other amounts payable | 178/9 | €33,333 | €20,834 | -€12,500 | -37.5% |
| Amounts payable within one year | 42/48 | €274,766 | €200,321 | -€74,446 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €23,139 | €14,283 | -€8,856 | -38.3% |
| Trade debts | 44 | €88,677 | €19,148 | -€69,528 | -78.4% |
| Suppliers | 440/4 | €88,677 | €19,148 | -€69,528 | -78.4% |
| Taxes, remuneration and social security | 45 | €48,461 | €14,799 | -€33,662 | -69.5% |
| Taxes | 450/3 | €11,374 | €8,170 | -€3,203 | -28.2% |
| Remuneration and social security | 454/9 | €37,087 | €6,629 | -€30,458 | -82.1% |
| Other amounts payable | 47/48 | €114,490 | €152,091 | +€37,601 | +32.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €254,830 | €103,790 | -€151,040 | -59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,060 | €70,353 | -€3,707 | -5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,483 | €0 | -€2,483 | -100% |
| Other operating charges | 640/8 | €12,929 | €15,676 | +€2,747 | +21.2% |
| Non-recurring operating charges | 66A | €18,002 | €0 | -€18,002 | -100% |
| Gross operating margin | 9900 | €397,542 | €70,986 | -€326,556 | -82.1% |
| Operating profit (loss) | 9901 | €35,239 | -€118,832 | -€154,071 | |
| Financial income | 75/76B | €29,687 | €33,465 | +€3,777 | +12.7% |
| Recurring financial income | 75 | €29,687 | €33,465 | +€3,777 | +12.7% |
| Financial charges | 65/66B | €10,492 | €4,865 | -€5,627 | -53.6% |
| Recurring financial charges | 65 | €10,492 | €4,865 | -€5,627 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €54,434 | -€90,232 | -€144,667 | |
| Profit (loss) for the period | 9904 | €54,434 | -€90,232 | -€144,667 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,434 | -€90,232 | -€144,667 |
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 26 October 2026 via checked.be.