Arta Bouw: 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.
Arta Bouw
Largest movements
- Cash -€16,552
down €16,552 (-28.2%), from €58,751 to €42,199
mainly Contributions, distributions and other (-€40,000) and Tax, wage and social debts (-€7,809)
- Receivables within one year -€9,870
down €9,870 (-28.8%), from €34,286 to €24,416
of which Trade receivables: -€13,260
- Reserves -€19,426
down €19,426 (-21.7%), from €89,674 to €70,248
- Tax, wage and social debts -€7,809
down €7,809 (-79.6%), from €9,810 to €2,001
- Gross operating margin -€22,112
down €22,112 (-39.4%), from €56,170 to €34,058
- Taxes -€2,809
down €2,809 (-21.9%), from €12,810 to €10,001
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 | €101,428 | €74,055 | -€27,373 | -27.0% |
| Fixed assets | 21/28 | €3,990 | €3,043 | -€947 | -23.7% |
| Tangible fixed assets | 22/27 | €3,990 | €3,043 | -€947 | -23.7% |
| Plant, machinery and equipment | 23 | €884 | €1,065 | +€181 | +20.4% |
| Furniture and vehicles | 24 | €3,106 | €1,978 | -€1,128 | -36.3% |
| Current assets | 29/58 | €97,438 | €71,012 | -€26,426 | -27.1% |
| Stocks and contracts in progress | 3 | €3,578 | €3,500 | -€78 | -2.2% |
| Contracts in progress | 37 | €3,578 | €3,500 | -€78 | -2.2% |
| Amounts receivable within one year | 40/41 | €34,286 | €24,416 | -€9,870 | -28.8% |
| Trade receivables | 40 | €13,260 | - | -€13,260 | |
| Other amounts receivable | 41 | €21,026 | €24,416 | +€3,390 | +16.1% |
| Cash at bank and in hand | 54/58 | €58,751 | €42,199 | -€16,552 | -28.2% |
| Deferred charges and accrued income | 490/1 | €823 | €897 | +€74 | +8.9% |
| Total equity and liabilities | 10/49 | €101,428 | €74,055 | -€27,373 | -27.0% |
| Equity | 10/15 | €91,174 | €71,748 | -€19,426 | -21.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €89,674 | €70,248 | -€19,426 | -21.7% |
| Distributable reserves | 133 | €89,674 | €70,248 | -€19,426 | -21.7% |
| Amounts payable | 17/49 | €10,254 | €2,307 | -€7,947 | -77.5% |
| Amounts payable within one year | 42/48 | €9,989 | €2,307 | -€7,682 | -76.9% |
| Trade debts | 44 | €179 | €305 | +€127 | +70.7% |
| Suppliers | 440/4 | €179 | €305 | +€127 | +70.7% |
| Taxes, remuneration and social security | 45 | €9,810 | €2,001 | -€7,809 | -79.6% |
| Taxes | 450/3 | €9,810 | €2,001 | -€7,809 | -79.6% |
| Accrued charges and deferred income | 492/3 | €265 | - | -€265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,189 | €2,305 | +€116 | +5.3% |
| Other operating charges | 640/8 | €1,515 | €1,094 | -€421 | -27.8% |
| Gross operating margin | 9900 | €56,170 | €34,058 | -€22,112 | -39.4% |
| Operating profit (loss) | 9901 | €52,466 | €30,659 | -€21,807 | -41.6% |
| Financial charges | 65/66B | €92 | €83 | -€8 | -8.8% |
| Recurring financial charges | 65 | €92 | €83 | -€8 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €52,374 | €30,576 | -€21,798 | -41.6% |
| Income taxes | 67/77 | €12,810 | €10,001 | -€2,809 | -21.9% |
| Profit (loss) for the period | 9904 | €39,564 | €20,574 | -€18,989 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,564 | €20,574 | -€18,989 | -48.0% |
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 23 October 2026 via checked.be.