ARTISSANT: 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.
ARTISSANT
Largest movements
- Receivables after one year -€50,000
down €50,000 (-58.6%), from €85,323 to €35,323
- Cash -€28,507
down €28,507 (-42.8%), from €66,538 to €38,031
mainly Other debts (-€43,443) and Contributions, distributions and other (-€27,631)
- Other debts -€43,443
down €43,443 (-54.1%), from €80,229 to €36,786
- Reserves -€27,631
down €27,631 (-39.0%), from €70,761 to €43,130
of which Distributable reserves: -€27,631
- Profit (loss) carried forward -€9,932
down €9,932 (-122%), from -€8,172 to -€18,104
- Trade debts +€1,682
up €1,682 (+138%), from €1,221 to €2,903
- Gross operating margin +€10,967
up €10,967 (+53.2%), from -€20,608 to -€9,641
- Depreciation -€6,143
no longer reported in 2023 (was €6,143)
- Financial income -€1,021
down €1,021 (-48.7%), from €2,098 to €1,077
- Other operating charges +€665
up €665 (+184%), from €361 to €1,026
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,099 | €74,966 | -€79,133 | -51.4% |
| Fixed assets | 21/28 | €1,200 | €1,200 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,200 | €1,200 | = | 0.0% |
| Furniture and vehicles | 24 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €152,899 | €73,766 | -€79,133 | -51.8% |
| Amounts receivable after more than one year | 29 | €85,323 | €35,323 | -€50,000 | -58.6% |
| Other amounts receivable | 291 | €85,323 | €35,323 | -€50,000 | -58.6% |
| Amounts receivable within one year | 40/41 | €412 | €412 | = | 0.0% |
| Trade receivables | 40 | €412 | €412 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,538 | €38,031 | -€28,507 | -42.8% |
| Deferred charges and accrued income | 490/1 | €626 | - | -€626 | |
| Total equity and liabilities | 10/49 | €154,099 | €74,966 | -€79,133 | -51.4% |
| Equity | 10/15 | €72,589 | €35,026 | -€37,563 | -51.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €70,761 | €43,130 | -€27,631 | -39.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €67,761 | €40,130 | -€27,631 | -40.8% |
| Profit (loss) carried forward | 14 | -€8,172 | -€18,104 | -€9,932 | -122% |
| Amounts payable | 17/49 | €81,510 | €39,940 | -€41,570 | -51.0% |
| Amounts payable within one year | 42/48 | €81,510 | €39,940 | -€41,570 | -51.0% |
| Trade debts | 44 | €1,221 | €2,903 | +€1,682 | +138% |
| Suppliers | 440/4 | €1,221 | €2,903 | +€1,682 | +138% |
| Taxes, remuneration and social security | 45 | €60 | €251 | +€191 | +318% |
| Taxes | 450/3 | €60 | €251 | +€191 | +318% |
| Other amounts payable | 47/48 | €80,229 | €36,786 | -€43,443 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,143 | - | -€6,143 | |
| Other operating charges | 640/8 | €361 | €1,026 | +€665 | +184% |
| Gross operating margin | 9900 | -€20,608 | -€9,641 | +€10,967 | +53.2% |
| Operating profit (loss) | 9901 | -€27,112 | -€10,667 | +€16,445 | +60.7% |
| Financial income | 75/76B | €2,098 | €1,077 | -€1,021 | -48.7% |
| Recurring financial income | 75 | €2,098 | €1,077 | -€1,021 | -48.7% |
| Financial charges | 65/66B | €236 | €211 | -€25 | -10.6% |
| Recurring financial charges | 65 | €236 | €211 | -€25 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,250 | -€9,801 | +€15,449 | +61.2% |
| Income taxes | 67/77 | €119 | €131 | +€12 | +10.1% |
| Profit (loss) for the period | 9904 | -€25,369 | -€9,932 | +€15,437 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,369 | -€9,932 | +€15,437 | +60.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.