ABC ARTIFICES: 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.
ABC ARTIFICES
Largest movements
- Tangible fixed assets +€24,169
up €24,169 (+726%), from €3,329 to €27,497
of which Leasing and similar rights: +€25,776
- Cash +€9,891
up €9,891 (+320%), from €3,087 to €12,978
mainly Debts after one year (+€16,468) and Net result for the year (+€5,758)
- Receivables within one year -€3,310
down €3,310 (-19.4%), from €17,047 to €13,737
of which Other amounts receivable: -€2,860
- Debts after one year +€16,468
new in 2026: €16,468
- Profit (loss) carried forward +€5,758
up €5,758 (+46.5%), from €12,385 to €18,143
- Current portion of long-term debt +€4,948
new in 2026: €4,948
- Trade debts +€1,697
up €1,697 (+35.0%), from €4,843 to €6,540
- Tax, wage and social debts +€1,312
up €1,312 (+86.1%), from €1,524 to €2,836
- Gross operating margin +€12,626
up €12,626, from -€4,623 to €8,003
- Depreciation +€775
up €775 (+46.6%), from €1,663 to €2,438
- Financial income -€396
down €396 (-33.9%), from €1,169 to €773
- Financial charges +€227
up €227 (+111%), from €204 to €430
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,012 | €63,195 | +€30,183 | +91.4% |
| Fixed assets | 21/28 | €3,329 | €27,497 | +€24,169 | +726% |
| Tangible fixed assets | 22/27 | €3,329 | €27,497 | +€24,169 | +726% |
| Plant, machinery and equipment | 23 | €1,915 | €1,122 | -€794 | -41.4% |
| Furniture and vehicles | 24 | €1,413 | €599 | -€814 | -57.6% |
| Leasing and similar rights | 25 | - | €25,776 | +€25,776 | |
| Current assets | 29/58 | €29,683 | €35,697 | +€6,015 | +20.3% |
| Stocks and contracts in progress | 3 | €8,425 | €8,210 | -€215 | -2.6% |
| Stocks | 30/36 | €8,425 | €8,210 | -€215 | -2.6% |
| Amounts receivable within one year | 40/41 | €17,047 | €13,737 | -€3,310 | -19.4% |
| Trade receivables | 40 | €1,200 | €750 | -€450 | -37.5% |
| Other amounts receivable | 41 | €15,847 | €12,987 | -€2,860 | -18.0% |
| Cash at bank and in hand | 54/58 | €3,087 | €12,978 | +€9,891 | +320% |
| Deferred charges and accrued income | 490/1 | €1,124 | €773 | -€351 | -31.2% |
| Total equity and liabilities | 10/49 | €33,012 | €63,195 | +€30,183 | +91.4% |
| Equity | 10/15 | €26,645 | €32,403 | +€5,758 | +21.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,385 | €18,143 | +€5,758 | +46.5% |
| Amounts payable | 17/49 | €6,367 | €30,792 | +€24,425 | +384% |
| Amounts payable after more than one year | 17 | - | €16,468 | +€16,468 | |
| Financial debts | 170/4 | - | €16,468 | +€16,468 | |
| Amounts payable within one year | 42/48 | €6,367 | €14,324 | +€7,957 | +125% |
| Current portion of amounts payable after more than one year | 42 | - | €4,948 | +€4,948 | |
| Trade debts | 44 | €4,843 | €6,540 | +€1,697 | +35.0% |
| Suppliers | 440/4 | €4,843 | €6,540 | +€1,697 | +35.0% |
| Taxes, remuneration and social security | 45 | €1,524 | €2,836 | +€1,312 | +86.1% |
| Taxes | 450/3 | €1,524 | €2,836 | +€1,312 | +86.1% |
| Non-recurring operating income | 76A | - | €7,025 | +€7,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,663 | €2,438 | +€775 | +46.6% |
| Other operating charges | 640/8 | €149 | €149 | = | 0.0% |
| Gross operating margin | 9900 | -€4,623 | €8,003 | +€12,626 | |
| Operating profit (loss) | 9901 | -€6,436 | €5,416 | +€11,851 | |
| Financial income | 75/76B | €1,169 | €773 | -€396 | -33.9% |
| Recurring financial income | 75 | €1,169 | €773 | -€396 | -33.9% |
| Financial charges | 65/66B | €204 | €430 | +€227 | +111% |
| Recurring financial charges | 65 | €204 | €430 | +€227 | +111% |
| Profit (loss) for the period before taxes | 9903 | -€5,470 | €5,758 | +€11,229 | |
| Profit (loss) for the period | 9904 | -€5,470 | €5,758 | +€11,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,470 | €5,758 | +€11,229 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.