L'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.
L'ARTISAN
Largest movements
- Deferred charges and accrued income +€1,611
up €1,611 (+99.6%), from €1,617 to €3,228
- Reserves +€10,000
up €10,000 (+60.6%), from €16,500 to €26,500
- Debts after one year -€10,000
down €10,000 (-22.2%), from €45,000 to €35,000
- Tax, wage and social debts +€2,800
up €2,800 (+56.6%), from €4,950 to €7,750
of which Taxes: +€2,800
- Taxes +€2,800
up €2,800 (+207%), from €1,350 to €4,150
- Gross operating margin -€660
down €660 (-3.6%), from €18,529 to €17,870
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 | €115,874 | €118,598 | +€2,724 | +2.4% |
| Fixed assets | 21/28 | €101,934 | €101,934 | = | 0.0% |
| Tangible fixed assets | 22/27 | €101,934 | €101,934 | = | 0.0% |
| Land and buildings | 22 | €101,934 | €101,934 | = | 0.0% |
| Current assets | 29/58 | €13,940 | €16,664 | +€2,724 | +19.5% |
| Cash at bank and in hand | 54/58 | €12,323 | €13,436 | +€1,113 | +9.0% |
| Deferred charges and accrued income | 490/1 | €1,617 | €3,228 | +€1,611 | +99.6% |
| Total equity and liabilities | 10/49 | €115,874 | €118,598 | +€2,724 | +2.4% |
| Equity | 10/15 | €60,807 | €70,895 | +€10,088 | +16.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €16,500 | €26,500 | +€10,000 | +60.6% |
| Distributable reserves | 133 | €16,500 | €26,500 | +€10,000 | +60.6% |
| Profit (loss) carried forward | 14 | -€74,285 | -€74,197 | +€88 | +0.1% |
| Amounts payable | 17/49 | €55,067 | €47,703 | -€7,364 | -13.4% |
| Amounts payable after more than one year | 17 | €45,000 | €35,000 | -€10,000 | -22.2% |
| Other amounts payable | 178/9 | €45,000 | €35,000 | -€10,000 | -22.2% |
| Amounts payable within one year | 42/48 | €7,067 | €9,703 | +€2,636 | +37.3% |
| Trade debts | 44 | €2,117 | €1,953 | -€164 | -7.8% |
| Suppliers | 440/4 | €2,117 | €1,953 | -€164 | -7.8% |
| Taxes, remuneration and social security | 45 | €4,950 | €7,750 | +€2,800 | +56.6% |
| Taxes | 450/3 | €1,350 | €4,150 | +€2,800 | +207% |
| Remuneration and social security | 454/9 | €3,600 | €3,600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €3,432 | €3,558 | +€127 | +3.7% |
| Gross operating margin | 9900 | €18,529 | €17,870 | -€660 | -3.6% |
| Operating profit (loss) | 9901 | €15,097 | €14,311 | -€786 | -5.2% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €15,028 | €14,238 | -€791 | -5.3% |
| Income taxes | 67/77 | €1,350 | €4,150 | +€2,800 | +207% |
| Profit (loss) for the period | 9904 | €13,678 | €10,088 | -€3,591 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,678 | €10,088 | -€3,591 | -26.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.