Les Artisans Associés: what changed
Les Artisans Associés
Largest movements
- Receivables within one year +€1,222
up €1,222 (+22.4%), from €5,449 to €6,671
- Cash +€143
new in 2014: €143
mainly Net result for the year (+€6,820) and Contributions, distributions and other (+€0)
- Profit (loss) carried forward +€6,820
up €6,820 (+50.8%), from -€13,435 to -€6,615
- Debts within one year -€5,455
down €5,455 (-54.5%), from €10,014 to €4,559
- Gross operating margin +€8,745
up €8,745, from -€1,419 to €7,326
- Taxes -€73
down €73, from €72 to -€1
Change in the result, 2013 to 2014
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2013 and 2014 balance sheets and the 2014 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,449 | €6,814 | +€1,365 | +25.1% |
| Current assets | 29/58 | €5,449 | €6,814 | +€1,365 | +25.1% |
| Amounts receivable within one year | 40/41 | €5,449 | €6,671 | +€1,222 | +22.4% |
| Cash at bank and in hand | 54/58 | - | €143 | +€143 | |
| Total equity and liabilities | 10/49 | €5,449 | €6,814 | +€1,365 | +25.1% |
| Equity | 10/15 | -€4,565 | €2,255 | +€6,820 | |
| Contributions | 10/11 | €7,010 | €7,010 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,435 | -€6,615 | +€6,820 | +50.8% |
| Amounts payable | 17/49 | €10,014 | €4,559 | -€5,455 | -54.5% |
| Amounts payable within one year | 42/48 | €10,014 | €4,559 | -€5,455 | -54.5% |
| Trade debts | 44 | €2,236 | €3,504 | +€1,268 | +56.7% |
| Gross operating margin | 9900 | -€1,419 | €7,326 | +€8,745 | |
| Operating profit (loss) | 9901 | -€7,850 | €6,978 | +€14,828 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Recurring financial charges | 65 | €32 | €186 | +€154 | +476% |
| Profit (loss) for the period before taxes | 9903 | -€7,882 | €6,819 | +€14,701 | |
| Income taxes | 67/77 | €72 | -€1 | -€73 | |
| Profit (loss) for the period | 9904 | -€7,954 | €6,820 | +€14,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,954 | €6,820 | +€14,774 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.