LES ARTISANS PLATRIERS: what changed
LES ARTISANS PLATRIERS
Largest movements
- Receivables within one year -€3,699
down €3,699 (-5.4%), from €68,158 to €64,459
of which Trade receivables: -€7,357
- Tangible fixed assets -€3,316
down €3,316 (-47.6%), from €6,960 to €3,644
- Short-term financial debts -€10,375
down €10,375 (-72.1%), from €14,395 to €4,020
- Profit (loss) carried forward +€8,096
up €8,096 (+32.4%), from -€25,007 to -€16,911
- Trade debts +€6,439
up €6,439 (+37.4%), from €17,220 to €23,660
- Other debts -€5,873
down €5,873 (-14.0%), from €41,989 to €36,117
- Current portion of long-term debt -€4,461
down €4,461 (-89.7%), from €4,975 to €514
- Gross operating margin +€31,064
up €31,064, from -€16,433 to €14,631
- Other operating charges +€1,897
up €1,897 (+166%), from €1,140 to €3,037
- Financial charges -€1,129
down €1,129 (-38.2%), from €2,957 to €1,828
- Depreciation -€513
down €513 (-13.4%), from €3,829 to €3,316
- Financial income +€349
up €349 (+27.0%), from €1,296 to €1,646
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,601 | €68,860 | -€6,741 | -8.9% |
| Fixed assets | 21/28 | €6,960 | €3,644 | -€3,316 | -47.6% |
| Tangible fixed assets | 22/27 | €6,960 | €3,644 | -€3,316 | -47.6% |
| Furniture and vehicles | 24 | €6,960 | €3,644 | -€3,316 | -47.6% |
| Current assets | 29/58 | €68,641 | €65,217 | -€3,425 | -5.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €68,158 | €64,459 | -€3,699 | -5.4% |
| Trade receivables | 40 | €38,683 | €31,326 | -€7,357 | -19.0% |
| Other amounts receivable | 41 | €29,474 | €33,132 | +€3,658 | +12.4% |
| Deferred charges and accrued income | 490/1 | €483 | €758 | +€274 | +56.7% |
| Total equity and liabilities | 10/49 | €75,601 | €68,860 | -€6,741 | -8.9% |
| Equity | 10/15 | -€4,547 | €3,549 | +€8,096 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€25,007 | -€16,911 | +€8,096 | +32.4% |
| Amounts payable | 17/49 | €80,148 | €65,311 | -€14,837 | -18.5% |
| Amounts payable after more than one year | 17 | €514 | €0 | -€514 | -100% |
| Financial debts | 170/4 | €514 | €0 | -€514 | -100% |
| Amounts payable within one year | 42/48 | €79,633 | €65,311 | -€14,323 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €4,975 | €514 | -€4,461 | -89.7% |
| Financial debts | 43 | €14,395 | €4,020 | -€10,375 | -72.1% |
| Credit institutions | 430/8 | €14,395 | €4,020 | -€10,375 | -72.1% |
| Trade debts | 44 | €17,220 | €23,660 | +€6,439 | +37.4% |
| Suppliers | 440/4 | €17,220 | €23,660 | +€6,439 | +37.4% |
| Taxes, remuneration and social security | 45 | €1,054 | €1,000 | -€54 | -5.1% |
| Taxes | 450/3 | €54 | €0 | -€54 | -100% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €41,989 | €36,117 | -€5,873 | -14.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €179 | - | -€179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,829 | €3,316 | -€513 | -13.4% |
| Other operating charges | 640/8 | €1,140 | €3,037 | +€1,897 | +166% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€16,433 | €14,631 | +€31,064 | |
| Operating profit (loss) | 9901 | -€21,581 | €8,278 | +€29,859 | |
| Financial income | 75/76B | €1,296 | €1,646 | +€349 | +27.0% |
| Recurring financial income | 75 | €1,296 | €1,646 | +€349 | +27.0% |
| Financial charges | 65/66B | €2,957 | €1,828 | -€1,129 | -38.2% |
| Recurring financial charges | 65 | €2,957 | €1,828 | -€1,129 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,242 | €8,096 | +€31,338 | |
| Income taxes | 67/77 | €12 | €0 | -€12 | -100% |
| Profit (loss) for the period | 9904 | -€23,253 | €8,096 | +€31,349 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,253 | €8,096 | +€31,349 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.