ARTA ONTA: 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 ONTA
Largest movements
- Cash +€20,031
up €20,031 (+259.2%), from €7,728 to €27,759
mainly Net result for the year (+€42,741) and Depreciation (+€14,459)
- Receivables within one year +€18,166
up €18,166 (+17.4%), from €104,654 to €122,820
of which Other amounts receivable: +€26,259
- Tangible fixed assets -€6,661
down €6,661 (-49.1%), from €13,576 to €6,915
of which Land and buildings: -€12,734
- Profit (loss) carried forward +€22,741
up €22,741 (+245.2%), from €9,276 to €32,017
- Debts after one year -€18,430
down €18,430 (-26.0%), from €70,997 to €52,567
- Reserves +€10,000
up €10,000 (+537.6%), from €1,860 to €11,860
of which Distributable reserves: +€10,000
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€4,550
up €4,550 (+36.1%), from €12,613 to €17,162
- Gross operating margin +€54,127
up €54,127 (+286.9%), from €18,867 to €72,994
- Taxes +€9,213
up €9,213 (+4316.0%), from €213 to €9,426
- Depreciation -€2,794
down €2,794 (-16.2%), from €17,253 to €14,459
- Financial charges -€2,613
down €2,613 (-33.9%), from €7,718 to €5,105
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.
Cash bridge derived
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 | €126,931 | €158,534 | +€31,603 | +24.9% |
| Fixed assets | 21/28 | €13,576 | €6,915 | -€6,661 | -49.1% |
| Tangible fixed assets | 22/27 | €13,576 | €6,915 | -€6,661 | -49.1% |
| Land and buildings | 22 | €12,734 | - | -€12,734 | |
| Plant, machinery and equipment | 23 | - | €2,232 | +€2,232 | |
| Furniture and vehicles | 24 | €842 | €4,683 | +€3,841 | +456.3% |
| Current assets | 29/58 | €113,355 | €151,619 | +€38,264 | +33.8% |
| Amounts receivable within one year | 40/41 | €104,654 | €122,820 | +€18,166 | +17.4% |
| Trade receivables | 40 | €16,033 | €7,939 | -€8,094 | -50.5% |
| Other amounts receivable | 41 | €88,622 | €114,881 | +€26,259 | +29.6% |
| Cash at bank and in hand | 54/58 | €7,728 | €27,759 | +€20,031 | +259.2% |
| Deferred charges and accrued income | 490/1 | €973 | €1,039 | +€67 | +6.9% |
| Total equity and liabilities | 10/49 | €126,931 | €158,534 | +€31,603 | +24.9% |
| Equity | 10/15 | €17,336 | €50,077 | +€32,741 | +188.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €11,860 | +€10,000 | +537.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €9,276 | €32,017 | +€22,741 | +245.2% |
| Amounts payable | 17/49 | €109,595 | €108,456 | -€1,138 | -1.0% |
| Amounts payable after more than one year | 17 | €70,997 | €52,567 | -€18,430 | -26.0% |
| Financial debts | 170/4 | €70,997 | €52,567 | -€18,430 | -26.0% |
| Amounts payable within one year | 42/48 | €38,598 | €55,889 | +€17,292 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | €17,446 | €18,430 | +€984 | +5.6% |
| Trade debts | 44 | €8,539 | €10,297 | +€1,758 | +20.6% |
| Suppliers | 440/4 | €8,539 | €10,297 | +€1,758 | +20.6% |
| Taxes, remuneration and social security | 45 | €12,613 | €17,162 | +€4,550 | +36.1% |
| Taxes | 450/3 | €12,613 | €17,162 | +€4,550 | +36.1% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,253 | €14,459 | -€2,794 | -16.2% |
| Other operating charges | 640/8 | €1,348 | €1,323 | -€25 | -1.9% |
| Gross operating margin | 9900 | €18,867 | €72,994 | +€54,127 | +286.9% |
| Operating profit (loss) | 9901 | €265 | €57,212 | +€56,947 | +21457.0% |
| Financial income | 75/76B | €60 | €60 | = | 0.0% |
| Recurring financial income | 75 | €60 | €60 | = | 0.0% |
| Financial charges | 65/66B | €7,718 | €5,105 | -€2,613 | -33.9% |
| Recurring financial charges | 65 | €7,718 | €5,105 | -€2,613 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,393 | €52,167 | +€59,560 | |
| Income taxes | 67/77 | €213 | €9,426 | +€9,213 | +4316.0% |
| Profit (loss) for the period | 9904 | -€7,606 | €42,741 | +€50,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,606 | €42,741 | +€50,347 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.