LES ARTISANS DU BATIMENT: 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 ARTISANS DU BATIMENT
Largest movements
- Receivables within one year +€12,351
up €12,351 (+44.6%), from €27,672 to €40,024
of which Other amounts receivable: +€8,008
- Cash +€2,782
up €2,782 (+144%), from €1,928 to €4,710
mainly Net result for the year (+€6,957) and Depreciation (+€4,391)
- Reserves +€5,000
up €5,000 (+806%), from €620 to €5,620
of which Distributable reserves: +€5,000
- Trade debts +€4,334
up €4,334 (+20.8%), from €20,793 to €25,127
- Tax, wage and social debts +€4,132
up €4,132 (+90.5%), from €4,564 to €8,695
- Profit (loss) carried forward +€1,957
up €1,957, from -€1,244 to €713
- Advances received -€949
down €949 (-27.9%), from €3,403 to €2,454
- Gross operating margin +€3,673
up €3,673 (+24.5%), from €14,987 to €18,660
- Taxes +€2,511
up €2,511 (+81.9%), from €3,064 to €5,574
- Financial charges -€857
down €857 (-67.5%), from €1,270 to €413
- Other operating charges -€458
down €458 (-25.6%), from €1,791 to €1,333
- Depreciation -€430
down €430 (-8.9%), from €4,821 to €4,391
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 | €37,835 | €52,309 | +€14,474 | +38.3% |
| Fixed assets | 21/28 | €6,767 | €6,384 | -€383 | -5.7% |
| Tangible fixed assets | 22/27 | €6,692 | €6,309 | -€383 | -5.7% |
| Plant, machinery and equipment | 23 | €153 | €1,473 | +€1,320 | +865% |
| Furniture and vehicles | 24 | €6,083 | €4,446 | -€1,637 | -26.9% |
| Other tangible fixed assets | 26 | €456 | €390 | -€66 | -14.4% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €31,068 | €45,925 | +€14,856 | +47.8% |
| Stocks and contracts in progress | 3 | €550 | €750 | +€200 | +36.4% |
| Stocks | 30/36 | €550 | €750 | +€200 | +36.4% |
| Amounts receivable within one year | 40/41 | €27,672 | €40,024 | +€12,351 | +44.6% |
| Trade receivables | 40 | €21,937 | €26,280 | +€4,343 | +19.8% |
| Other amounts receivable | 41 | €5,735 | €13,743 | +€8,008 | +140% |
| Cash at bank and in hand | 54/58 | €1,928 | €4,710 | +€2,782 | +144% |
| Deferred charges and accrued income | 490/1 | €918 | €441 | -€478 | -52.0% |
| Total equity and liabilities | 10/49 | €37,835 | €52,309 | +€14,474 | +38.3% |
| Equity | 10/15 | €9,076 | €16,033 | +€6,957 | +76.7% |
| Contributions | 10/11 | €9,700 | €9,700 | = | 0.0% |
| Reserves | 13 | €620 | €5,620 | +€5,000 | +806% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€1,244 | €713 | +€1,957 | |
| Amounts payable | 17/49 | €28,760 | €36,276 | +€7,517 | +26.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,760 | €36,276 | +€7,517 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €20,793 | €25,127 | +€4,334 | +20.8% |
| Suppliers | 440/4 | €20,793 | €25,127 | +€4,334 | +20.8% |
| Advances received on contracts in progress | 46 | €3,403 | €2,454 | -€949 | -27.9% |
| Taxes, remuneration and social security | 45 | €4,564 | €8,695 | +€4,132 | +90.5% |
| Taxes | 450/3 | €4,564 | €8,695 | +€4,132 | +90.5% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €395 | €0 | -€395 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,821 | €4,391 | -€430 | -8.9% |
| Other operating charges | 640/8 | €1,791 | €1,333 | -€458 | -25.6% |
| Gross operating margin | 9900 | €14,987 | €18,660 | +€3,673 | +24.5% |
| Operating profit (loss) | 9901 | €8,375 | €12,936 | +€4,561 | +54.5% |
| Financial income | 75/76B | €1 | €9 | +€8 | +1,637% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +1,637% |
| Financial charges | 65/66B | €1,270 | €413 | -€857 | -67.5% |
| Recurring financial charges | 65 | €1,270 | €413 | -€857 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €7,105 | €12,531 | +€5,426 | +76.4% |
| Income taxes | 67/77 | €3,064 | €5,574 | +€2,511 | +81.9% |
| Profit (loss) for the period | 9904 | €4,042 | €6,957 | +€2,916 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,042 | €6,957 | +€2,916 | +72.1% |
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.