ARTISCIEN SOLUTIONS: what changed
ARTISCIEN SOLUTIONS
Largest movements
- Cash +€34,264
up €34,264 (+70.4%), from €48,699 to €82,963
mainly Trade debts (+€85,647) and Tax, wage and social debts (+€6,534)
- Receivables within one year +€12,391
up €12,391 (+10.4%), from €118,738 to €131,129
of which Other amounts receivable: +€20,450
- Trade debts +€85,647
up €85,647 (+84.5%), from €101,298 to €186,945
- Profit (loss) carried forward -€44,690
down €44,690 (-69.0%), from €64,773 to €20,083
- Tax, wage and social debts +€6,534
up €6,534 (+478%), from €1,366 to €7,900
- Purchases and services +€156,651
up €156,651 (+41.1%), from €381,608 to €538,259
- Gross operating margin -€155,762
down €155,762, from €108,978 to -€46,784
- Financial income +€2,815
up €2,815 (+121%), from €2,333 to €5,148
Change in the result, 2023 to 2024
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
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,437 | €214,928 | +€47,491 | +28.4% |
| Current assets | 29/58 | €167,437 | €214,928 | +€47,491 | +28.4% |
| Amounts receivable within one year | 40/41 | €118,738 | €131,129 | +€12,391 | +10.4% |
| Trade receivables | 40 | €43,609 | €35,550 | -€8,059 | -18.5% |
| Other amounts receivable | 41 | €75,129 | €95,579 | +€20,450 | +27.2% |
| Cash at bank and in hand | 54/58 | €48,699 | €82,963 | +€34,264 | +70.4% |
| Deferred charges and accrued income | 490/1 | - | €836 | +€836 | |
| Total equity and liabilities | 10/49 | €167,437 | €214,928 | +€47,491 | +28.4% |
| Equity | 10/15 | €64,773 | €20,083 | -€44,690 | -69.0% |
| Profit (loss) carried forward | 14 | €64,773 | €20,083 | -€44,690 | -69.0% |
| Amounts payable | 17/49 | €102,664 | €194,845 | +€92,181 | +89.8% |
| Amounts payable within one year | 42/48 | €102,664 | €194,845 | +€92,181 | +89.8% |
| Trade debts | 44 | €101,298 | €186,945 | +€85,647 | +84.5% |
| Suppliers | 440/4 | €101,298 | €186,945 | +€85,647 | +84.5% |
| Taxes, remuneration and social security | 45 | €1,366 | €7,900 | +€6,534 | +478% |
| Taxes | 450/3 | €1,366 | €7,900 | +€6,534 | +478% |
| Non-recurring operating income | 76A | €2,333 | - | -€2,333 | |
| Goods, raw materials, services and sundry goods | 60/61 | €381,608 | €538,259 | +€156,651 | +41.1% |
| Other operating charges | 640/8 | €500 | €50 | -€450 | -90.0% |
| Gross operating margin | 9900 | €108,978 | -€46,784 | -€155,762 | |
| Operating profit (loss) | 9901 | €108,478 | -€46,834 | -€155,312 | |
| Financial income | 75/76B | €2,333 | €5,148 | +€2,815 | +121% |
| Recurring financial income | 75 | €2,333 | €5,148 | +€2,815 | +121% |
| Financial charges | 65/66B | €3,724 | €3,003 | -€721 | -19.4% |
| Recurring financial charges | 65 | €3,724 | €3,003 | -€721 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €107,087 | -€44,689 | -€151,776 | |
| Profit (loss) for the period | 9904 | €107,087 | -€44,689 | -€151,776 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,087 | -€44,689 | -€151,776 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.