ARTISANS @RT DECO: 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 @RT DECO
Largest movements
- Tangible fixed assets -€7,636
down €7,636 (-81.8%), from €9,334 to €1,698
of which Furniture and vehicles: -€6,146
- Cash -€2,420
down €2,420 (-18.8%), from €12,879 to €10,458
mainly Net result for the year (-€8,479) and Current portion of long-term debt (-€4,340)
- Intangible fixed assets -€967
down €967 (-61.2%), from €1,579 to €612
- Stocks and contracts -€892
down €892 (-38.7%), from €2,303 to €1,411
- Deferred charges and accrued income +€578
up €578 (+37.9%), from €1,527 to €2,106
- Profit (loss) carried forward -€8,479
down €8,479 (-804%), from -€1,054 to -€9,533
- Current portion of long-term debt -€4,340
down €4,340 (-72.3%), from €6,005 to €1,665
- Debts after one year -€1,665
no longer reported in 2025 (was €1,665)
- Tax, wage and social debts +€1,555
up €1,555 (+495%), from €314 to €1,869
of which Remuneration and social security: +€1,483
- Other debts +€1,175
up €1,175 (+777%), from €151 to €1,326
- Gross operating margin -€14,305
down €14,305 (-94.1%), from €15,207 to €902
- Depreciation -€234
down €234 (-2.6%), from €8,836 to €8,602
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 | €27,846 | €16,717 | -€11,129 | -40.0% |
| Fixed assets | 21/28 | €10,962 | €2,360 | -€8,602 | -78.5% |
| Intangible fixed assets | 21 | €1,579 | €612 | -€967 | -61.2% |
| Tangible fixed assets | 22/27 | €9,334 | €1,698 | -€7,636 | -81.8% |
| Plant, machinery and equipment | 23 | €1,540 | €50 | -€1,490 | -96.8% |
| Furniture and vehicles | 24 | €7,794 | €1,648 | -€6,146 | -78.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €16,884 | €14,357 | -€2,527 | -15.0% |
| Stocks and contracts in progress | 3 | €2,303 | €1,411 | -€892 | -38.7% |
| Stocks | 30/36 | €2,303 | €1,411 | -€892 | -38.7% |
| Amounts receivable within one year | 40/41 | €175 | €382 | +€207 | +119% |
| Other amounts receivable | 41 | €175 | €382 | +€207 | +119% |
| Cash at bank and in hand | 54/58 | €12,879 | €10,458 | -€2,420 | -18.8% |
| Deferred charges and accrued income | 490/1 | €1,527 | €2,106 | +€578 | +37.9% |
| Total equity and liabilities | 10/49 | €27,846 | €16,717 | -€11,129 | -40.0% |
| Equity | 10/15 | €18,398 | €9,919 | -€8,479 | -46.1% |
| Contributions | 10/11 | €19,452 | €19,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,054 | -€9,533 | -€8,479 | -804% |
| Amounts payable | 17/49 | €9,448 | €6,798 | -€2,651 | -28.1% |
| Amounts payable after more than one year | 17 | €1,665 | - | -€1,665 | |
| Financial debts | 170/4 | €1,665 | - | -€1,665 | |
| Amounts payable within one year | 42/48 | €7,783 | €6,798 | -€986 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €6,005 | €1,665 | -€4,340 | -72.3% |
| Trade debts | 44 | €1,313 | €1,937 | +€624 | +47.5% |
| Suppliers | 440/4 | €1,313 | €1,937 | +€624 | +47.5% |
| Taxes, remuneration and social security | 45 | €314 | €1,869 | +€1,555 | +495% |
| Taxes | 450/3 | €314 | €386 | +€72 | +22.9% |
| Remuneration and social security | 454/9 | - | €1,483 | +€1,483 | |
| Other amounts payable | 47/48 | €151 | €1,326 | +€1,175 | +777% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,836 | €8,602 | -€234 | -2.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,207 | €902 | -€14,305 | -94.1% |
| Operating profit (loss) | 9901 | €5,984 | -€8,100 | -€14,084 | |
| Financial income | 75/76B | €44 | €35 | -€10 | -21.9% |
| Recurring financial income | 75 | €44 | €35 | -€10 | -21.9% |
| Financial charges | 65/66B | €267 | €224 | -€43 | -16.0% |
| Recurring financial charges | 65 | €267 | €224 | -€43 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €5,762 | -€8,289 | -€14,051 | |
| Income taxes | 67/77 | €206 | €190 | -€16 | -7.9% |
| Profit (loss) for the period | 9904 | €5,556 | -€8,479 | -€14,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,556 | -€8,479 | -€14,035 |
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 15 October 2026 via checked.be.