ARTADOM: 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.
ARTADOM
Largest movements
- Cash -€7,189
down €7,189 (-46.7%), from €15,400 to €8,211
mainly Net result for the year (-€7,040) and Receivables within one year (-€5,472)
- Receivables within one year +€5,472
up €5,472 (+20.2%), from €27,081 to €32,553
of which Trade receivables: +€3,437
- Profit (loss) carried forward -€7,040
down €7,040 (-46.2%), from €15,238 to €8,198
- Trade debts +€5,349
up €5,349 (+51.3%), from €10,431 to €15,780
- Gross operating margin -€11,024
down €11,024, from €5,781 to -€5,243
- Depreciation -€195
down €195 (-19.5%), from €998 to €803
- Other operating charges -€124
down €124 (-19.5%), from €635 to €511
- Financial charges +€121
up €121 (+43.0%), from €280 to €401
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 | €50,047 | €48,433 | -€1,614 | -3.2% |
| Fixed assets | 21/28 | €5,312 | €5,561 | +€248 | +4.7% |
| Tangible fixed assets | 22/27 | €2,010 | €2,134 | +€124 | +6.2% |
| Plant, machinery and equipment | 23 | €706 | €1,283 | +€577 | +81.8% |
| Furniture and vehicles | 24 | €1,304 | €851 | -€453 | -34.7% |
| Financial fixed assets | 28 | €3,302 | €3,426 | +€124 | +3.8% |
| Current assets | 29/58 | €44,735 | €42,873 | -€1,862 | -4.2% |
| Amounts receivable within one year | 40/41 | €27,081 | €32,553 | +€5,472 | +20.2% |
| Trade receivables | 40 | €27,081 | €30,517 | +€3,437 | +12.7% |
| Other amounts receivable | 41 | - | €2,036 | +€2,036 | |
| Cash at bank and in hand | 54/58 | €15,400 | €8,211 | -€7,189 | -46.7% |
| Deferred charges and accrued income | 490/1 | €2,254 | €2,108 | -€145 | -6.4% |
| Total equity and liabilities | 10/49 | €50,047 | €48,433 | -€1,614 | -3.2% |
| Equity | 10/15 | €37,271 | €30,231 | -€7,040 | -18.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €3,283 | €3,283 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,408 | €1,408 | = | 0.0% |
| Distributable reserves | 133 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,238 | €8,198 | -€7,040 | -46.2% |
| Amounts payable | 17/49 | €12,776 | €18,203 | +€5,426 | +42.5% |
| Amounts payable within one year | 42/48 | €12,776 | €18,203 | +€5,426 | +42.5% |
| Trade debts | 44 | €10,431 | €15,780 | +€5,349 | +51.3% |
| Suppliers | 440/4 | €10,431 | €15,780 | +€5,349 | +51.3% |
| Taxes, remuneration and social security | 45 | €2,336 | €2,392 | +€56 | +2.4% |
| Taxes | 450/3 | €2,336 | €2,392 | +€56 | +2.4% |
| Other amounts payable | 47/48 | €10 | €31 | +€21 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €803 | -€195 | -19.5% |
| Other operating charges | 640/8 | €635 | €511 | -€124 | -19.5% |
| Gross operating margin | 9900 | €5,781 | -€5,243 | -€11,024 | |
| Operating profit (loss) | 9901 | €4,149 | -€6,557 | -€10,706 | |
| Financial income | 75/76B | €46 | €58 | +€13 | +28.3% |
| Recurring financial income | 75 | €46 | €58 | +€13 | +28.3% |
| Financial charges | 65/66B | €280 | €401 | +€121 | +43.0% |
| Recurring financial charges | 65 | €280 | €401 | +€121 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €3,914 | -€6,899 | -€10,813 | |
| Income taxes | 67/77 | €128 | €141 | +€12 | +9.6% |
| Profit (loss) for the period | 9904 | €3,786 | -€7,040 | -€10,826 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,786 | -€7,040 | -€10,826 |
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 15 October 2026 via checked.be.