ARTYSAN: 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.
ARTYSAN
Largest movements
- Receivables within one year +€25,594
up €25,594 (+4,645%), from €551 to €26,145
of which Trade receivables: +€23,476
- Tangible fixed assets -€20,314
down €20,314 (-8.7%), from €232,265 to €211,951
of which Land and buildings: -€19,654
- Cash -€6,538
down €6,538 (-99.1%), from €6,599 to €61
mainly Net result for the year (-€27,083) and Receivables within one year (-€25,594)
- Other debts +€32,122
up €32,122 (+24.9%), from €128,852 to €160,973
- Profit (loss) carried forward -€27,083
down €27,083 (-80.3%), from -€33,732 to -€60,816
- Debts after one year -€15,438
down €15,438 (-33.9%), from €45,522 to €30,084
- Trade debts +€9,111
up €9,111 (+17.6%), from €51,658 to €60,768
- Gross operating margin -€31,934
down €31,934 (-92.4%), from €34,553 to €2,619
- Taxes +€7,209
new in 2025: €7,209
- Other operating charges -€5,257
down €5,257 (-74.8%), from €7,028 to €1,771
- Financial charges -€1,934
down €1,934 (-70.8%), from €2,732 to €798
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 | €240,987 | €240,499 | -€488 | -0.2% |
| Fixed assets | 21/28 | €232,265 | €211,951 | -€20,314 | -8.7% |
| Tangible fixed assets | 22/27 | €232,265 | €211,951 | -€20,314 | -8.7% |
| Land and buildings | 22 | €230,945 | €211,291 | -€19,654 | -8.5% |
| Plant, machinery and equipment | 23 | €1,320 | €660 | -€660 | -50.0% |
| Current assets | 29/58 | €8,722 | €28,548 | +€19,826 | +227% |
| Amounts receivable within one year | 40/41 | €551 | €26,145 | +€25,594 | +4,645% |
| Trade receivables | 40 | €0 | €23,476 | +€23,476 | |
| Other amounts receivable | 41 | €551 | €2,669 | +€2,118 | +384% |
| Cash at bank and in hand | 54/58 | €6,599 | €61 | -€6,538 | -99.1% |
| Deferred charges and accrued income | 490/1 | €1,572 | €2,342 | +€770 | +49.0% |
| Total equity and liabilities | 10/49 | €240,987 | €240,499 | -€488 | -0.2% |
| Equity | 10/15 | -€308 | -€27,391 | -€27,083 | -8,788% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,424 | €13,424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,283 | €1,283 | = | 0.0% |
| Distributable reserves | 133 | €10,641 | €10,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,732 | -€60,816 | -€27,083 | -80.3% |
| Amounts payable | 17/49 | €241,295 | €267,890 | +€26,595 | +11.0% |
| Amounts payable after more than one year | 17 | €45,522 | €30,084 | -€15,438 | -33.9% |
| Financial debts | 170/4 | €45,522 | €30,084 | -€15,438 | -33.9% |
| Amounts payable within one year | 42/48 | €195,773 | €237,806 | +€42,033 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €15,264 | €15,438 | +€174 | +1.1% |
| Financial debts | 43 | - | €355 | +€355 | |
| Credit institutions | 430/8 | - | €355 | +€355 | |
| Trade debts | 44 | €51,658 | €60,768 | +€9,111 | +17.6% |
| Suppliers | 440/4 | €51,658 | €60,768 | +€9,111 | +17.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €271 | +€271 | |
| Taxes | 450/3 | - | €271 | +€271 | |
| Other amounts payable | 47/48 | €128,852 | €160,973 | +€32,122 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,314 | €20,314 | -€0 | 0.0% |
| Other operating charges | 640/8 | €7,028 | €1,771 | -€5,257 | -74.8% |
| Gross operating margin | 9900 | €34,553 | €2,619 | -€31,934 | -92.4% |
| Operating profit (loss) | 9901 | €7,210 | -€19,466 | -€26,677 | |
| Financial income | 75/76B | €215 | €389 | +€175 | +81.5% |
| Recurring financial income | 75 | €215 | €389 | +€175 | +81.5% |
| Financial charges | 65/66B | €2,732 | €798 | -€1,934 | -70.8% |
| Recurring financial charges | 65 | €2,732 | €798 | -€1,934 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €4,693 | -€19,875 | -€24,567 | |
| Income taxes | 67/77 | - | €7,209 | +€7,209 | |
| Profit (loss) for the period | 9904 | €4,693 | -€27,083 | -€31,776 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,693 | -€27,083 | -€31,776 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.