ARTLUX LEDERWAREN: 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.
ARTLUX LEDERWAREN
Largest movements
- Current investments +€70,176
up €70,176 (+47.5%), from €147,712 to €217,888
- Cash -€50,722
down €50,722 (-57.2%), from €88,723 to €38,000
mainly Contributions, distributions and other (-€91,011) and Current investments (-€70,176)
- Other debts +€73,393
up €73,393 (+598%), from €12,280 to €85,673
- Reserves -€54,311
down €54,311 (-33.5%), from €162,349 to €108,038
of which Distributable reserves: -€54,311
- Trade debts -€9,579
down €9,579 (-46.2%), from €20,746 to €11,167
- Tax, wage and social debts +€8,474
up €8,474 (+98.8%), from €8,573 to €17,047
of which Taxes: +€8,515
- Gross operating margin +€2,850
up €2,850 (+5.4%), from €52,500 to €55,351
- Write-downs +€1,998
up €1,998, from -€1,753 to €245
- Financial income +€1,466
up €1,466 (+34.2%), from €4,289 to €5,755
- Taxes +€1,132
up €1,132 (+8.5%), from €13,252 to €14,383
- Financial charges -€1,031
down €1,031 (-37.8%), from €2,727 to €1,696
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 | €312,277 | €330,276 | +€17,999 | +5.8% |
| Fixed assets | 21/28 | €5,054 | €2,075 | -€2,980 | -59.0% |
| Tangible fixed assets | 22/27 | €5,054 | €2,075 | -€2,980 | -59.0% |
| Plant, machinery and equipment | 23 | €3,878 | €1,939 | -€1,939 | -50.0% |
| Furniture and vehicles | 24 | €755 | €136 | -€620 | -82.0% |
| Other tangible fixed assets | 26 | €421 | €0 | -€421 | -100% |
| Current assets | 29/58 | €307,223 | €328,201 | +€20,978 | +6.8% |
| Stocks and contracts in progress | 3 | €69,246 | €70,780 | +€1,534 | +2.2% |
| Stocks | 30/36 | €69,246 | €70,780 | +€1,534 | +2.2% |
| Current investments | 50/53 | €147,712 | €217,888 | +€70,176 | +47.5% |
| Cash at bank and in hand | 54/58 | €88,723 | €38,000 | -€50,722 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,542 | €1,532 | -€10 | -0.6% |
| Total equity and liabilities | 10/49 | €312,277 | €330,276 | +€17,999 | +5.8% |
| Equity | 10/15 | €268,045 | €213,735 | -€54,311 | -20.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €162,349 | €108,038 | -€54,311 | -33.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €162,349 | €108,038 | -€54,311 | -33.5% |
| Profit (loss) carried forward | 14 | €86,696 | €86,696 | = | 0.0% |
| Amounts payable | 17/49 | €44,232 | €116,541 | +€72,310 | +163% |
| Amounts payable within one year | 42/48 | €41,600 | €113,887 | +€72,288 | +174% |
| Trade debts | 44 | €20,746 | €11,167 | -€9,579 | -46.2% |
| Suppliers | 440/4 | €20,746 | €11,167 | -€9,579 | -46.2% |
| Taxes, remuneration and social security | 45 | €8,573 | €17,047 | +€8,474 | +98.8% |
| Taxes | 450/3 | €6,128 | €14,643 | +€8,515 | +139% |
| Remuneration and social security | 454/9 | €2,445 | €2,404 | -€41 | -1.7% |
| Other amounts payable | 47/48 | €12,280 | €85,673 | +€73,393 | +598% |
| Accrued charges and deferred income | 492/3 | €2,632 | €2,654 | +€22 | +0.8% |
| Remuneration, social security and pensions | 62 | €4,491 | €4,373 | -€118 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,672 | €2,980 | -€692 | -18.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,753 | €245 | +€1,998 | |
| Other operating charges | 640/8 | €770 | €728 | -€42 | -5.4% |
| Gross operating margin | 9900 | €52,500 | €55,351 | +€2,850 | +5.4% |
| Operating profit (loss) | 9901 | €45,321 | €47,025 | +€1,704 | +3.8% |
| Financial income | 75/76B | €4,289 | €5,755 | +€1,466 | +34.2% |
| Recurring financial income | 75 | €4,289 | €5,755 | +€1,466 | +34.2% |
| Financial charges | 65/66B | €2,727 | €1,696 | -€1,031 | -37.8% |
| Recurring financial charges | 65 | €2,727 | €1,696 | -€1,031 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €46,883 | €51,084 | +€4,201 | +9.0% |
| Income taxes | 67/77 | €13,252 | €14,383 | +€1,132 | +8.5% |
| Profit (loss) for the period | 9904 | €33,631 | €36,700 | +€3,069 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,631 | €36,700 | +€3,069 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.