LES ARTIFICIERS: 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.
LES ARTIFICIERS
Largest movements
- Cash -€2,181
no longer reported in 2024 (was €2,181)
mainly Net result for the year (-€6,797) and Receivables within one year (-€1,513)
- Receivables within one year +€1,513
up €1,513 (+25.4%), from €5,965 to €7,478
of which Other amounts receivable: +€1,470
- Deferred charges and accrued income +€146
new in 2024: €146
- Financial fixed assets -€93
down €93 (-32.7%), from €283 to €190
- Profit (loss) carried forward -€6,797
down €6,797 (-321%), from -€2,118 to -€8,915
- Short-term financial debts +€2,880
new in 2024: €2,880
- Trade debts +€1,673
up €1,673 (+22.3%), from €7,493 to €9,166
- Tax, wage and social debts +€1,538
up €1,538 (+58.2%), from €2,645 to €4,183
- Contributions +€500
new in 2024: €500
- Gross operating margin -€4,373
down €4,373 (-624%), from -€700 to -€5,073
- Other operating charges +€970
up €970 (+323%), from €300 to €1,270
- Taxes -€952
down €952 (-87.4%), from €1,089 to €138
- Financial charges +€290
up €290 (+919%), from €32 to €321
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,429 | €7,814 | -€615 | -7.3% |
| Fixed assets | 21/28 | €283 | €190 | -€93 | -32.7% |
| Financial fixed assets | 28 | €283 | €190 | -€93 | -32.7% |
| Current assets | 29/58 | €8,146 | €7,624 | -€522 | -6.4% |
| Amounts receivable within one year | 40/41 | €5,965 | €7,478 | +€1,513 | +25.4% |
| Trade receivables | 40 | €5,965 | €6,009 | +€43 | +0.7% |
| Other amounts receivable | 41 | - | €1,470 | +€1,470 | |
| Cash at bank and in hand | 54/58 | €2,181 | - | -€2,181 | |
| Deferred charges and accrued income | 490/1 | - | €146 | +€146 | |
| Total equity and liabilities | 10/49 | €8,429 | €7,814 | -€615 | -7.3% |
| Equity | 10/15 | -€2,118 | -€8,415 | -€6,297 | -297% |
| Contributions | 10/11 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | -€2,118 | -€8,915 | -€6,797 | -321% |
| Amounts payable | 17/49 | €10,547 | €16,229 | +€5,682 | +53.9% |
| Amounts payable within one year | 42/48 | €10,547 | €16,229 | +€5,682 | +53.9% |
| Financial debts | 43 | - | €2,880 | +€2,880 | |
| Credit institutions | 430/8 | - | €2,880 | +€2,880 | |
| Trade debts | 44 | €7,493 | €9,166 | +€1,673 | +22.3% |
| Suppliers | 440/4 | €7,493 | €9,166 | +€1,673 | +22.3% |
| Taxes, remuneration and social security | 45 | €2,645 | €4,183 | +€1,538 | +58.2% |
| Taxes | 450/3 | €2,645 | €4,183 | +€1,538 | +58.2% |
| Other amounts payable | 47/48 | €409 | - | -€409 | |
| Other operating charges | 640/8 | €300 | €1,270 | +€970 | +323% |
| Gross operating margin | 9900 | -€700 | -€5,073 | -€4,373 | -624% |
| Operating profit (loss) | 9901 | -€1,000 | -€6,343 | -€5,343 | -534% |
| Financial income | 75/76B | €3 | €6 | +€3 | +81.9% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +81.9% |
| Financial charges | 65/66B | €32 | €321 | +€290 | +919% |
| Recurring financial charges | 65 | €32 | €321 | +€290 | +919% |
| Profit (loss) for the period before taxes | 9903 | -€1,029 | -€6,659 | -€5,630 | -547% |
| Income taxes | 67/77 | €1,089 | €138 | -€952 | -87.4% |
| Profit (loss) for the period | 9904 | -€2,118 | -€6,797 | -€4,679 | -221% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,118 | -€6,797 | -€4,679 | -221% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.