Craftspeople: what changed
Two fiscal 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.
Craftspeople
Largest movements
- Receivables within one year +€4,924
up €4,924 (+6.7%), from €73,447 to €78,371
of which Other amounts receivable: +€10,482
- Cash -€2,379
down €2,379 (-12.7%), from €18,730 to €16,351
mainly Debts after one year (-€10,908) and Tax, wage and social debts (-€10,214)
- Reserves +€75,543
up €75,543 (+111.3%), from €67,902 to €143,445
- Profit (loss) carried forward -€55,966
no longer reported in 2025 (was €55,966)
- Debts after one year -€10,908
down €10,908 (-23.0%), from €47,392 to €36,484
- Tax, wage and social debts -€10,214
down €10,214 (-40.1%), from €25,467 to €15,253
- Current portion of long-term debt +€4,276
up €4,276 (+52.3%), from €8,179 to €12,455
- Gross operating margin -€15,706
down €15,706 (-28.2%), from €55,676 to €39,970
- Depreciation -€3,825
down €3,825 (-63.1%), from €6,066 to €2,241
- Taxes -€2,077
down €2,077 (-21.0%), from €9,908 to €7,831
- Financial income +€560
up €560 (+19.4%), from €2,886 to €3,446
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.
Cash bridge derived
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 | €211,416 | €212,136 | +€720 | +0.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €119,060 | €117,414 | -€1,646 | -1.4% |
| Intangible fixed assets | 21 | €1,490 | €920 | -€570 | -38.3% |
| Tangible fixed assets | 22/27 | €2,047 | €971 | -€1,076 | -52.6% |
| Plant, machinery and equipment | 23 | €1,268 | €0 | -€1,268 | -100.0% |
| Furniture and vehicles | 24 | €779 | €971 | +€192 | +24.6% |
| Financial fixed assets | 28 | €115,523 | €115,523 | = | 0.0% |
| Current assets | 29/58 | €92,356 | €94,722 | +€2,366 | +2.6% |
| Amounts receivable within one year | 40/41 | €73,447 | €78,371 | +€4,924 | +6.7% |
| Trade receivables | 40 | €15,246 | €9,688 | -€5,558 | -36.5% |
| Other amounts receivable | 41 | €58,201 | €68,683 | +€10,482 | +18.0% |
| Cash at bank and in hand | 54/58 | €18,730 | €16,351 | -€2,379 | -12.7% |
| Deferred charges and accrued income | 490/1 | €179 | - | -€179 | |
| Total equity and liabilities | 10/49 | €211,416 | €212,136 | +€720 | +0.3% |
| Equity | 10/15 | €128,369 | €147,945 | +€19,576 | +15.2% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €67,902 | €143,445 | +€75,543 | +111.3% |
| Distributable reserves | 133 | €67,902 | €143,445 | +€75,543 | +111.3% |
| Profit (loss) carried forward | 14 | €55,966 | - | -€55,966 | |
| Amounts payable | 17/49 | €83,047 | €64,191 | -€18,856 | -22.7% |
| Amounts payable after more than one year | 17 | €47,392 | €36,484 | -€10,908 | -23.0% |
| Financial debts | 170/4 | €47,392 | €36,484 | -€10,908 | -23.0% |
| Amounts payable within one year | 42/48 | €35,655 | €27,707 | -€7,948 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €8,179 | €12,455 | +€4,276 | +52.3% |
| Trade debts | 44 | €2,009 | €0 | -€2,009 | -100.0% |
| Suppliers | 440/4 | €2,009 | €0 | -€2,009 | -100.0% |
| Taxes, remuneration and social security | 45 | €25,467 | €15,253 | -€10,214 | -40.1% |
| Taxes | 450/3 | €25,467 | €15,253 | -€10,214 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,066 | €2,241 | -€3,825 | -63.1% |
| Other operating charges | 640/8 | €4,636 | €4,850 | +€213 | +4.6% |
| Gross operating margin | 9900 | €55,676 | €39,970 | -€15,706 | -28.2% |
| Operating profit (loss) | 9901 | €44,973 | €32,879 | -€12,094 | -26.9% |
| Financial income | 75/76B | €2,886 | €3,446 | +€560 | +19.4% |
| Recurring financial income | 75 | €2,886 | €3,446 | +€560 | +19.4% |
| Financial charges | 65/66B | €9,444 | €8,918 | -€526 | -5.6% |
| Recurring financial charges | 65 | €9,444 | €8,918 | -€526 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €38,416 | €27,407 | -€11,009 | -28.7% |
| Income taxes | 67/77 | €9,908 | €7,831 | -€2,077 | -21.0% |
| Profit (loss) for the period | 9904 | €28,507 | €19,576 | -€8,931 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,507 | €19,576 | -€8,931 | -31.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.