Home’Artisan: 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.
Home’Artisan
Largest movements
- Stocks and contracts -€1,860
down €1,860 (-11.9%), from €15,600 to €13,740
- Cash +€1,660
up €1,660 (+233,814%), from €1 to €1,661
mainly Net result for the year (+€17,338) and Stocks and contracts (+€1,860)
- Receivables within one year -€1,447
down €1,447 (-30.1%), from €4,803 to €3,355
of which Trade receivables: -€1,484
- Deferred charges and accrued income +€438
new in 2025: €438
- Tangible fixed assets -€353
down €353 (-56.9%), from €621 to €267
- Profit (loss) carried forward +€17,338
up €17,338 (+31.6%), from -€54,853 to -€37,515
- Debts after one year -€8,563
down €8,563 (-65.6%), from €13,059 to €4,496
- Tax, wage and social debts -€4,341
down €4,341 (-31.3%), from €13,875 to €9,534
of which Remuneration and social security: -€3,624
- Short-term financial debts -€2,299
down €2,299 (-100%), from €2,299 to €0
- Trade debts -€2,040
down €2,040 (-26.6%), from €7,667 to €5,627
- Gross operating margin +€22,305
up €22,305 (+114%), from €19,633 to €41,938
- Staff costs -€20,607
down €20,607 (-62.8%), from €32,806 to €12,199
- Taxes +€2,418
new in 2025: €2,418
- Other operating charges +€1,221
up €1,221 (+18.8%), from €6,493 to €7,714
- Financial charges -€526
down €526 (-21.2%), from €2,482 to €1,955
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 | €21,024 | €19,461 | -€1,563 | -7.4% |
| Fixed assets | 21/28 | €621 | €267 | -€353 | -56.9% |
| Tangible fixed assets | 22/27 | €621 | €267 | -€353 | -56.9% |
| Furniture and vehicles | 24 | €621 | €267 | -€353 | -56.9% |
| Current assets | 29/58 | €20,403 | €19,194 | -€1,209 | -5.9% |
| Stocks and contracts in progress | 3 | €15,600 | €13,740 | -€1,860 | -11.9% |
| Stocks | 30/36 | €15,600 | €13,740 | -€1,860 | -11.9% |
| Amounts receivable within one year | 40/41 | €4,803 | €3,355 | -€1,447 | -30.1% |
| Trade receivables | 40 | €3,081 | €1,597 | -€1,484 | -48.2% |
| Other amounts receivable | 41 | €1,722 | €1,758 | +€36 | +2.1% |
| Cash at bank and in hand | 54/58 | €1 | €1,661 | +€1,660 | +233,814% |
| Deferred charges and accrued income | 490/1 | - | €438 | +€438 | |
| Total equity and liabilities | 10/49 | €21,024 | €19,461 | -€1,563 | -7.4% |
| Equity | 10/15 | -€51,853 | -€34,515 | +€17,338 | +33.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,853 | -€37,515 | +€17,338 | +31.6% |
| Amounts payable | 17/49 | €72,877 | €53,976 | -€18,901 | -25.9% |
| Amounts payable after more than one year | 17 | €13,059 | €4,496 | -€8,563 | -65.6% |
| Financial debts | 170/4 | €13,059 | €4,496 | -€8,563 | -65.6% |
| Amounts payable within one year | 42/48 | €59,818 | €49,481 | -€10,337 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €8,780 | €8,563 | -€216 | -2.5% |
| Financial debts | 43 | €2,299 | €0 | -€2,299 | -100% |
| Credit institutions | 430/8 | €2,299 | €0 | -€2,299 | -100% |
| Trade debts | 44 | €7,667 | €5,627 | -€2,040 | -26.6% |
| Suppliers | 440/4 | €7,667 | €5,627 | -€2,040 | -26.6% |
| Taxes, remuneration and social security | 45 | €13,875 | €9,534 | -€4,341 | -31.3% |
| Taxes | 450/3 | €2,399 | €1,682 | -€718 | -29.9% |
| Remuneration and social security | 454/9 | €11,476 | €7,852 | -€3,624 | -31.6% |
| Other amounts payable | 47/48 | €27,197 | €25,756 | -€1,440 | -5.3% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100% |
| Remuneration, social security and pensions | 62 | €32,806 | €12,199 | -€20,607 | -62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €353 | = | 0.0% |
| Other operating charges | 640/8 | €6,493 | €7,714 | +€1,221 | +18.8% |
| Non-recurring operating charges | 66A | €539 | €0 | -€539 | -100% |
| Gross operating margin | 9900 | €19,633 | €41,938 | +€22,305 | +114% |
| Operating profit (loss) | 9901 | -€20,558 | €21,672 | +€42,230 | |
| Financial income | 75/76B | €102 | €38 | -€64 | -62.4% |
| Recurring financial income | 75 | €102 | €38 | -€64 | -62.4% |
| Financial charges | 65/66B | €2,482 | €1,955 | -€526 | -21.2% |
| Recurring financial charges | 65 | €2,482 | €1,955 | -€526 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,937 | €19,756 | +€42,693 | |
| Income taxes | 67/77 | - | €2,418 | +€2,418 | |
| Profit (loss) for the period | 9904 | -€22,937 | €17,338 | +€40,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,937 | €17,338 | +€40,275 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.