L'ARTISAN COUTURIER: what changed
What changed
L'ARTISAN COUTURIER
NACE 95.290, Repair and maintenance of other personal and household goods
filed annual accounts (NBB)
Net result for the year
€316
2024 · €300+€17
Equity
-€3,524
2024 · -€3,841+€316
Cash
€4,592
2024 · €8,397-€3,805
Balance sheet total
€20,833
2024 · €23,506-€2,673
Largest movements
Assets
- Cash -€3,805
down €3,805 (-45.3%), from €8,397 to €4,592
mainly Other debts (-€5,346) and Receivables within one year (-€1,400)
- Receivables within one year +€1,400
up €1,400 (+12.3%), from €11,343 to €12,743
Equity and liabilities
- Other debts -€5,346
down €5,346 (-31.5%), from €16,973 to €11,627
- Tax, wage and social debts +€2,228
up €2,228 (+31.8%), from €7,005 to €9,234
of which Remuneration and social security: +€2,695
- Profit (loss) carried forward +€316
up €316 (+2.3%), from -€13,701 to -€13,384
Income statement
- Staff costs +€1,388
up €1,388 (+3.6%), from €38,103 to €39,491
- Gross operating margin +€1,247
up €1,247 (+2.9%), from €43,277 to €44,523
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€300
Gross operating margin
+€1,247
Staff costs
-€1,388
Depreciation
+€423
Other operating charges
-€388
Financial income
-€127
Financial charges
+€215
Taxes
+€34
Result 2025
€316
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2,741
Investment
-€1,074
Financing
+€9
Cash 2024
€8,397
From operations (derived)
-€2,741
Net result for the year
+€316
Depreciation
+€1,217
Receivables within one year
-€1,400
Deferred charges and accrued income
+€124
Trade debts
+€119
Tax, wage and social debts
+€2,228
Other debts
-€5,346
Investment (derived)
-€1,074
Investment in fixed assets (net)
-€1,074
Financing
+€9
Current portion of long-term debt
+€9
Cash 2025
€4,592
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,506 | €20,833 | -€2,673 | -11.4% |
| Fixed assets | 21/28 | €2,396 | €2,252 | -€143 | -6.0% |
| Tangible fixed assets | 22/27 | €2,157 | €2,013 | -€143 | -6.7% |
| Furniture and vehicles | 24 | €2,157 | €2,013 | -€143 | -6.7% |
| Financial fixed assets | 28 | €239 | €239 | = | 0.0% |
| Current assets | 29/58 | €21,110 | €18,580 | -€2,530 | -12.0% |
| Amounts receivable within one year | 40/41 | €11,343 | €12,743 | +€1,400 | +12.3% |
| Trade receivables | 40 | €11,343 | €12,743 | +€1,400 | +12.3% |
| Cash at bank and in hand | 54/58 | €8,397 | €4,592 | -€3,805 | -45.3% |
| Deferred charges and accrued income | 490/1 | €1,370 | €1,246 | -€124 | -9.1% |
| Total equity and liabilities | 10/49 | €23,506 | €20,833 | -€2,673 | -11.4% |
| Equity | 10/15 | -€3,841 | -€3,524 | +€316 | +8.2% |
| Reserves | 13 | €9,860 | €9,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,701 | -€13,384 | +€316 | +2.3% |
| Amounts payable | 17/49 | €27,346 | €24,357 | -€2,989 | -10.9% |
| Amounts payable within one year | 42/48 | €27,346 | €24,357 | -€2,989 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €1,714 | €1,724 | +€9 | +0.5% |
| Trade debts | 44 | €1,653 | €1,773 | +€119 | +7.2% |
| Suppliers | 440/4 | €1,653 | €1,773 | +€119 | +7.2% |
| Taxes, remuneration and social security | 45 | €7,005 | €9,234 | +€2,228 | +31.8% |
| Taxes | 450/3 | €875 | €409 | -€467 | -53.3% |
| Remuneration and social security | 454/9 | €6,130 | €8,825 | +€2,695 | +44.0% |
| Other amounts payable | 47/48 | €16,973 | €11,627 | -€5,346 | -31.5% |
| Remuneration, social security and pensions | 62 | €38,103 | €39,491 | +€1,388 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,640 | €1,217 | -€423 | -25.8% |
| Other operating charges | 640/8 | €2,481 | €2,868 | +€388 | +15.6% |
| Gross operating margin | 9900 | €43,277 | €44,523 | +€1,247 | +2.9% |
| Operating profit (loss) | 9901 | €1,053 | €947 | -€106 | -10.0% |
| Financial income | 75/76B | €149 | €22 | -€127 | -85.2% |
| Recurring financial income | 75 | €149 | €22 | -€127 | -85.2% |
| Financial charges | 65/66B | €707 | €493 | -€215 | -30.3% |
| Recurring financial charges | 65 | €707 | €493 | -€215 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €494 | €476 | -€18 | -3.6% |
| Income taxes | 67/77 | €195 | €160 | -€34 | -17.7% |
| Profit (loss) for the period | 9904 | €300 | €316 | +€17 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €300 | €316 | +€17 | +5.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.