ARTISANS DU HOME: what changed
ARTISANS DU HOME
Largest movements
- Receivables within one year -€5,535
down €5,535 (-27.1%), from €20,420 to €14,885
of which Trade receivables: -€5,468
- Current investments +€2,544
up €2,544 (+173%), from €1,469 to €4,013
- Profit (loss) carried forward +€19,461
up €19,461 (+33.6%), from -€57,946 to -€38,485
- Trade debts -€17,321
down €17,321 (-50.3%), from €34,406 to €17,085
- Tax, wage and social debts -€5,007
down €5,007 (-48.4%), from €10,352 to €5,345
of which Remuneration and social security: -€4,859
- Staff costs -€24,689
down €24,689 (-49.3%), from €50,036 to €25,347
- Gross operating margin -€12,064
down €12,064 (-20.5%), from €58,784 to €46,720
- Financial charges +€595
up €595 (+45.2%), from €1,317 to €1,912
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,039 | €19,048 | -€2,991 | -13.6% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €21,889 | €18,898 | -€2,991 | -13.7% |
| Amounts receivable within one year | 40/41 | €20,420 | €14,885 | -€5,535 | -27.1% |
| Trade receivables | 40 | €20,085 | €14,617 | -€5,468 | -27.2% |
| Other amounts receivable | 41 | €335 | €268 | -€67 | -20.0% |
| Current investments | 50/53 | €1,469 | €4,013 | +€2,544 | +173% |
| Total equity and liabilities | 10/49 | €22,039 | €19,048 | -€2,991 | -13.6% |
| Equity | 10/15 | -€29,164 | -€9,703 | +€19,461 | +66.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €3,993 | €3,993 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,514 | €1,514 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,946 | -€38,485 | +€19,461 | +33.6% |
| Amounts payable | 17/49 | €51,203 | €28,751 | -€22,452 | -43.8% |
| Amounts payable within one year | 42/48 | €51,033 | €28,705 | -€22,328 | -43.8% |
| Trade debts | 44 | €34,406 | €17,085 | -€17,321 | -50.3% |
| Suppliers | 440/4 | €34,406 | €17,085 | -€17,321 | -50.3% |
| Taxes, remuneration and social security | 45 | €10,352 | €5,345 | -€5,007 | -48.4% |
| Taxes | 450/3 | €296 | €148 | -€148 | -50.0% |
| Remuneration and social security | 454/9 | €10,056 | €5,197 | -€4,859 | -48.3% |
| Other amounts payable | 47/48 | €6,275 | €6,275 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €170 | €46 | -€124 | -72.9% |
| Remuneration, social security and pensions | 62 | €50,036 | €25,347 | -€24,689 | -49.3% |
| Other operating charges | 640/8 | €138 | - | -€138 | |
| Gross operating margin | 9900 | €58,784 | €46,720 | -€12,064 | -20.5% |
| Operating profit (loss) | 9901 | €8,610 | €21,373 | +€12,763 | +148% |
| Financial charges | 65/66B | €1,317 | €1,912 | +€595 | +45.2% |
| Recurring financial charges | 65 | €1,317 | €1,912 | +€595 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €7,293 | €19,461 | +€12,168 | +167% |
| Profit (loss) for the period | 9904 | €7,293 | €19,461 | +€12,168 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €7,293 | €19,461 | +€12,168 | +167% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.