ARTISJOK: 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.
What changed
ARTISJOK
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€274
2024 · €17,499-€17,773
Equity
€177,516
2024 · €177,791-€274
Cash
€80,687
2024 · €89,222-€8,535
Balance sheet total
€286,975
2024 · €301,900-€14,925
Largest movements
Assets
- Cash -€8,535
down €8,535 (-9.6%), from €89,222 to €80,687
mainly Other debts (-€8,977) and Tax, wage and social debts (-€8,669)
Equity and liabilities
- Other debts -€8,977
down €8,977 (-18.3%), from €49,130 to €40,152
- Tax, wage and social debts -€8,669
down €8,669 (-28.9%), from €29,981 to €21,313
of which Remuneration and social security: -€9,352
Income statement
- Gross operating margin -€10,821
down €10,821 (-8.8%), from €122,547 to €111,726
- Staff costs +€6,521
up €6,521 (+8.4%), from €77,763 to €84,285
- Write-downs +€1,429
up €1,429 (+9.3%), from €15,448 to €16,877
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.
Result 2024
€17,499
Gross operating margin
-€10,821
Staff costs
-€6,521
Depreciation
+€621
Write-downs
-€1,429
Other operating charges
-€151
Other operating items
+€100
Financial income
+€30
Financial charges
+€552
Taxes
-€154
Result 2025
-€274
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€8,520
Investment
€0
Financing
-€15
Cash 2024
€89,222
From operations (derived)
-€8,520
Net result for the year
-€274
Depreciation
+€790
Stocks and contracts
+€2,786
Receivables within one year
+€2,367
Deferred charges and accrued income
+€446
Trade debts
+€1,008
Tax, wage and social debts
-€8,669
Other debts
-€8,977
Accrued charges and deferred income
+€2,003
Financing
-€15
Short-term financial debts
-€15
Cash 2025
€80,687
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,900 | €286,975 | -€14,925 | -4.9% |
| Fixed assets | 21/28 | €3,841 | €3,051 | -€790 | -20.6% |
| Tangible fixed assets | 22/27 | €3,551 | €2,761 | -€790 | -22.2% |
| Plant, machinery and equipment | 23 | €2,708 | €2,087 | -€621 | -22.9% |
| Other tangible fixed assets | 26 | €842 | €674 | -€169 | -20.0% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €298,060 | €283,925 | -€14,135 | -4.7% |
| Stocks and contracts in progress | 3 | €203,526 | €200,740 | -€2,786 | -1.4% |
| Stocks | 30/36 | €203,526 | €200,740 | -€2,786 | -1.4% |
| Amounts receivable within one year | 40/41 | €2,367 | - | -€2,367 | |
| Trade receivables | 40 | €1,791 | - | -€1,791 | |
| Other amounts receivable | 41 | €576 | - | -€576 | |
| Cash at bank and in hand | 54/58 | €89,222 | €80,687 | -€8,535 | -9.6% |
| Deferred charges and accrued income | 490/1 | €2,944 | €2,498 | -€446 | -15.2% |
| Total equity and liabilities | 10/49 | €301,900 | €286,975 | -€14,925 | -4.9% |
| Equity | 10/15 | €177,791 | €177,516 | -€274 | -0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €36,426 | €36,426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €30,226 | €30,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,365 | €79,090 | -€274 | -0.3% |
| Amounts payable | 17/49 | €124,110 | €109,459 | -€14,651 | -11.8% |
| Amounts payable within one year | 42/48 | €123,925 | €107,272 | -€16,653 | -13.4% |
| Financial debts | 43 | €14,752 | €14,737 | -€15 | -0.1% |
| Other loans | 439 | €14,752 | €14,737 | -€15 | -0.1% |
| Trade debts | 44 | €30,062 | €31,070 | +€1,008 | +3.4% |
| Suppliers | 440/4 | €30,062 | €31,070 | +€1,008 | +3.4% |
| Taxes, remuneration and social security | 45 | €29,981 | €21,313 | -€8,669 | -28.9% |
| Taxes | 450/3 | €12,783 | €13,466 | +€684 | +5.3% |
| Remuneration and social security | 454/9 | €17,199 | €7,846 | -€9,352 | -54.4% |
| Other amounts payable | 47/48 | €49,130 | €40,152 | -€8,977 | -18.3% |
| Accrued charges and deferred income | 492/3 | €185 | €2,187 | +€2,003 | +1,085% |
| Remuneration, social security and pensions | 62 | €77,763 | €84,285 | +€6,521 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,410 | €790 | -€621 | -44.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,448 | €16,877 | +€1,429 | +9.3% |
| Other operating charges | 640/8 | €614 | €765 | +€151 | +24.6% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €122,547 | €111,726 | -€10,821 | -8.8% |
| Operating profit (loss) | 9901 | €27,210 | €9,009 | -€18,202 | -66.9% |
| Financial income | 75/76B | €3 | €33 | +€30 | +1,009% |
| Recurring financial income | 75 | €3 | €33 | +€30 | +1,009% |
| Financial charges | 65/66B | €5,921 | €5,368 | -€552 | -9.3% |
| Recurring financial charges | 65 | €5,921 | €5,368 | -€552 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €21,293 | €3,674 | -€17,619 | -82.7% |
| Income taxes | 67/77 | €3,794 | €3,948 | +€154 | +4.1% |
| Profit (loss) for the period | 9904 | €17,499 | -€274 | -€17,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,499 | -€274 | -€17,773 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.