LES ARTISANS DU LOFT: 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 LOFT
Largest movements
- Cash -€5,876
down €5,876 (-26.9%), from €21,851 to €15,975
mainly Net result for the year (-€6,413) and Trade debts (-€5,786)
- Receivables within one year -€2,534
down €2,534 (-65.4%), from €3,873 to €1,340
- Deferred charges and accrued income -€1,789
no longer reported in 2025 (was €1,789)
- Tax, wage and social debts +€7,000
new in 2025: €7,000
- Profit (loss) carried forward -€6,413
down €6,413, from €197 to -€6,217
- Trade debts -€5,786
down €5,786 (-42.4%), from €13,657 to €7,871
- Advances received -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin -€15,446
down €15,446, from €10,506 to -€4,941
- Financial charges +€704
up €704 (+117%), from €603 to €1,307
- Other operating charges -€343
down €343 (-39.3%), from €872 to €529
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 | €27,514 | €17,315 | -€10,199 | -37.1% |
| Current assets | 29/58 | €27,514 | €17,315 | -€10,199 | -37.1% |
| Amounts receivable within one year | 40/41 | €3,873 | €1,340 | -€2,534 | -65.4% |
| Other amounts receivable | 41 | €3,873 | €1,340 | -€2,534 | -65.4% |
| Cash at bank and in hand | 54/58 | €21,851 | €15,975 | -€5,876 | -26.9% |
| Deferred charges and accrued income | 490/1 | €1,789 | - | -€1,789 | |
| Total equity and liabilities | 10/49 | €27,514 | €17,315 | -€10,199 | -37.1% |
| Equity | 10/15 | €8,857 | €2,443 | -€6,413 | -72.4% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €197 | -€6,217 | -€6,413 | |
| Amounts payable | 17/49 | €18,657 | €14,871 | -€3,786 | -20.3% |
| Amounts payable within one year | 42/48 | €18,657 | €14,871 | -€3,786 | -20.3% |
| Trade debts | 44 | €13,657 | €7,871 | -€5,786 | -42.4% |
| Suppliers | 440/4 | €13,657 | €7,871 | -€5,786 | -42.4% |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | - | €7,000 | +€7,000 | |
| Remuneration and social security | 454/9 | - | €7,000 | +€7,000 | |
| Other operating charges | 640/8 | €872 | €529 | -€343 | -39.3% |
| Gross operating margin | 9900 | €10,506 | -€4,941 | -€15,446 | |
| Operating profit (loss) | 9901 | €9,634 | -€5,470 | -€15,104 | |
| Financial income | 75/76B | €446 | €363 | -€83 | -18.6% |
| Recurring financial income | 75 | €446 | €363 | -€83 | -18.6% |
| Financial charges | 65/66B | €603 | €1,307 | +€704 | +117% |
| Recurring financial charges | 65 | €603 | €1,307 | +€704 | +117% |
| Profit (loss) for the period before taxes | 9903 | €9,478 | -€6,413 | -€15,891 | |
| Profit (loss) for the period | 9904 | €9,478 | -€6,413 | -€15,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,478 | -€6,413 | -€15,891 |
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 28 October 2026 via checked.be.