LES ARTISANS FACADIERS: what changed
LES ARTISANS FACADIERS
Largest movements
- Receivables within one year -€47,406
down €47,406 (-53.2%), from €89,182 to €41,776
of which Trade receivables: -€29,940
- Cash +€8,910
up €8,910 (+51.8%), from €17,194 to €26,104
mainly Receivables within one year (+€47,406) and Net result for the year (+€6,451)
- Deferred charges and accrued income +€4,487
up €4,487 (+1,983%), from €226 to €4,713
- Tangible fixed assets -€3,722
down €3,722 (-36.0%), from €10,330 to €6,608
of which Furniture and vehicles: -€4,487
- Trade debts -€36,185
down €36,185 (-54.1%), from €66,891 to €30,706
- Tax, wage and social debts -€8,348
down €8,348 (-91.0%), from €9,178 to €830
of which Taxes: -€7,965
- Profit (loss) carried forward +€6,451
up €6,451 (+16.7%), from €38,713 to €45,164
- Gross operating margin +€76,624
up €76,624, from -€60,848 to €15,777
- Staff costs -€5,431
no longer reported in 2025 (was €5,431)
- Financial income -€1,439
down €1,439 (-69.8%), from €2,060 to €622
- Depreciation +€1,306
up €1,306 (+29.9%), from €4,372 to €5,678
- Other operating charges +€663
up €663 (+70.1%), from €946 to €1,609
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,282 | €79,201 | -€38,082 | -32.5% |
| Fixed assets | 21/28 | €10,680 | €6,608 | -€4,072 | -38.1% |
| Tangible fixed assets | 22/27 | €10,330 | €6,608 | -€3,722 | -36.0% |
| Plant, machinery and equipment | 23 | €2,127 | €2,892 | +€766 | +36.0% |
| Furniture and vehicles | 24 | €8,203 | €3,716 | -€4,487 | -54.7% |
| Financial fixed assets | 28 | €350 | - | -€350 | |
| Current assets | 29/58 | €106,603 | €72,593 | -€34,010 | -31.9% |
| Amounts receivable within one year | 40/41 | €89,182 | €41,776 | -€47,406 | -53.2% |
| Trade receivables | 40 | €57,422 | €27,482 | -€29,940 | -52.1% |
| Other amounts receivable | 41 | €31,760 | €14,294 | -€17,466 | -55.0% |
| Cash at bank and in hand | 54/58 | €17,194 | €26,104 | +€8,910 | +51.8% |
| Deferred charges and accrued income | 490/1 | €226 | €4,713 | +€4,487 | +1,983% |
| Total equity and liabilities | 10/49 | €117,282 | €79,201 | -€38,082 | -32.5% |
| Equity | 10/15 | €41,213 | €47,664 | +€6,451 | +15.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,713 | €45,164 | +€6,451 | +16.7% |
| Amounts payable | 17/49 | €76,069 | €31,537 | -€44,533 | -58.5% |
| Amounts payable within one year | 42/48 | €76,069 | €31,537 | -€44,533 | -58.5% |
| Trade debts | 44 | €66,891 | €30,706 | -€36,185 | -54.1% |
| Suppliers | 440/4 | €66,891 | €30,706 | -€36,185 | -54.1% |
| Taxes, remuneration and social security | 45 | €9,178 | €830 | -€8,348 | -91.0% |
| Taxes | 450/3 | €8,795 | €830 | -€7,965 | -90.6% |
| Remuneration and social security | 454/9 | €383 | - | -€383 | |
| Remuneration, social security and pensions | 62 | €5,431 | - | -€5,431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,372 | €5,678 | +€1,306 | +29.9% |
| Other operating charges | 640/8 | €946 | €1,609 | +€663 | +70.1% |
| Non-recurring operating charges | 66A | €292 | -€9 | -€302 | |
| Gross operating margin | 9900 | -€60,848 | €15,777 | +€76,624 | |
| Operating profit (loss) | 9901 | -€71,889 | €8,499 | +€80,388 | |
| Financial income | 75/76B | €2,060 | €622 | -€1,439 | -69.8% |
| Recurring financial income | 75 | €2,060 | €622 | -€1,439 | -69.8% |
| Financial charges | 65/66B | €2,408 | €2,476 | +€68 | +2.8% |
| Recurring financial charges | 65 | €2,408 | €2,476 | +€68 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€72,237 | €6,645 | +€78,882 | |
| Income taxes | 67/77 | €202 | €193 | -€9 | -4.4% |
| Profit (loss) for the period | 9904 | -€72,439 | €6,451 | +€78,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,439 | €6,451 | +€78,891 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.