Artaïs: 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.
Artaïs
Largest movements
- Tangible fixed assets +€43,519
up €43,519 (+1776.2%), from €2,450 to €45,969
of which Furniture and vehicles: +€44,192
- Cash +€15,557
up €15,557 (+22.0%), from €70,823 to €86,380
mainly Other debts (+€101,521) and Debts after one year (+€32,019)
- Receivables within one year +€11,619
up €11,619 (+61.1%), from €19,026 to €30,646
of which Trade receivables: +€14,218
- Other debts +€101,521
new in 2025: €101,521
- Profit (loss) carried forward -€71,715
down €71,715 (-86.7%), from €82,711 to €10,996
- Debts after one year +€32,019
new in 2025: €32,019
- Current portion of long-term debt +€9,755
new in 2025: €9,755
- Gross operating margin +€13,749
up €13,749 (+35.0%), from €39,257 to €53,006
- Depreciation +€10,818
up €10,818 (+761.6%), from €1,420 to €12,238
- Taxes +€2,564
up €2,564 (+32.3%), from €7,934 to €10,498
- Financial charges +€1,048
up €1,048 (+349.2%), from €300 to €1,348
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 | €92,302 | €163,037 | +€70,734 | +76.6% |
| Fixed assets | 21/28 | €2,450 | €45,969 | +€43,519 | +1776.2% |
| Tangible fixed assets | 22/27 | €2,450 | €45,969 | +€43,519 | +1776.2% |
| Furniture and vehicles | 24 | €480 | €44,671 | +€44,192 | +9215.0% |
| Other tangible fixed assets | 26 | €1,971 | €1,298 | -€672 | -34.1% |
| Current assets | 29/58 | €89,852 | €117,067 | +€27,215 | +30.3% |
| Amounts receivable within one year | 40/41 | €19,026 | €30,646 | +€11,619 | +61.1% |
| Trade receivables | 40 | €16,362 | €30,579 | +€14,218 | +86.9% |
| Other amounts receivable | 41 | €2,664 | €66 | -€2,598 | -97.5% |
| Cash at bank and in hand | 54/58 | €70,823 | €86,380 | +€15,557 | +22.0% |
| Deferred charges and accrued income | 490/1 | €3 | €41 | +€38 | +1366.2% |
| Total equity and liabilities | 10/49 | €92,302 | €163,037 | +€70,734 | +76.6% |
| Equity | 10/15 | €85,711 | €13,996 | -€71,715 | -83.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,711 | €10,996 | -€71,715 | -86.7% |
| Amounts payable | 17/49 | €6,592 | €149,041 | +€142,449 | +2161.0% |
| Amounts payable after more than one year | 17 | - | €32,019 | +€32,019 | |
| Financial debts | 170/4 | - | €32,019 | +€32,019 | |
| Amounts payable within one year | 42/48 | €6,592 | €117,022 | +€110,430 | +1675.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,755 | +€9,755 | |
| Trade debts | 44 | €1,432 | €522 | -€909 | -63.5% |
| Suppliers | 440/4 | €1,432 | €522 | -€909 | -63.5% |
| Taxes, remuneration and social security | 45 | €5,160 | €5,224 | +€63 | +1.2% |
| Taxes | 450/3 | €4,389 | €5,224 | +€834 | +19.0% |
| Remuneration and social security | 454/9 | €771 | €0 | -€771 | -100.0% |
| Other amounts payable | 47/48 | - | €101,521 | +€101,521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,420 | €12,238 | +€10,818 | +761.6% |
| Other operating charges | 640/8 | €451 | €638 | +€187 | +41.4% |
| Gross operating margin | 9900 | €39,257 | €53,006 | +€13,749 | +35.0% |
| Operating profit (loss) | 9901 | €37,386 | €40,130 | +€2,744 | +7.3% |
| Financial income | 75/76B | €35 | €1 | -€34 | -97.9% |
| Recurring financial income | 75 | €35 | €1 | -€34 | -97.9% |
| Financial charges | 65/66B | €300 | €1,348 | +€1,048 | +349.2% |
| Recurring financial charges | 65 | €300 | €1,348 | +€1,048 | +349.2% |
| Profit (loss) for the period before taxes | 9903 | €37,121 | €38,783 | +€1,662 | +4.5% |
| Income taxes | 67/77 | €7,934 | €10,498 | +€2,564 | +32.3% |
| Profit (loss) for the period | 9904 | €29,187 | €28,285 | -€902 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,187 | €28,285 | -€902 | -3.1% |
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 10 October 2026 via checked.be.