Artale: what changed
Two fiscal 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.
Artale
Largest movements
- Receivables within one year +€64,060
up €64,060 (+97.0%), from €66,060 to €130,120
of which Other amounts receivable: +€40,000
- Current investments -€17,610
down €17,610 (-22.8%), from €77,222 to €59,612
- Tangible fixed assets +€3,850
new in 2025: €3,850
- Other debts +€38,850
new in 2025: €38,850
- Reserves +€28,435
up €28,435 (+26.4%), from €107,571 to €136,006
of which Distributable reserves: +€30,295
- Tax, wage and social debts -€16,916
down €16,916 (-46.4%), from €36,462 to €19,546
of which Remuneration and social security: -€25,497
- Gross operating margin +€18,634
up €18,634 (+69.9%), from €26,667 to €45,301
- Taxes +€8,272
up €8,272 (+115.3%), from €7,173 to €15,445
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,600 | €200,900 | +€50,300 | +33.4% |
| Fixed assets | 21/28 | €25 | €3,875 | +€3,850 | +15400.0% |
| Tangible fixed assets | 22/27 | - | €3,850 | +€3,850 | |
| Assets under construction and advance payments | 27 | - | €3,850 | +€3,850 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €150,575 | €197,025 | +€46,450 | +30.8% |
| Stocks and contracts in progress | 3 | €7,293 | €7,293 | = | 0.0% |
| Stocks | 30/36 | €7,293 | €7,293 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,060 | €130,120 | +€64,060 | +97.0% |
| Trade receivables | 40 | €66,060 | €90,120 | +€24,060 | +36.4% |
| Other amounts receivable | 41 | - | €40,000 | +€40,000 | |
| Current investments | 50/53 | €77,222 | €59,612 | -€17,610 | -22.8% |
| Total equity and liabilities | 10/49 | €150,600 | €200,900 | +€50,300 | +33.4% |
| Equity | 10/15 | €113,771 | €142,206 | +€28,435 | +25.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,571 | €136,006 | +€28,435 | +26.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €105,711 | €136,006 | +€30,295 | +28.7% |
| Amounts payable | 17/49 | €36,829 | €58,694 | +€21,865 | +59.4% |
| Amounts payable within one year | 42/48 | €36,829 | €58,694 | +€21,865 | +59.4% |
| Trade debts | 44 | €367 | €297 | -€70 | -19.0% |
| Suppliers | 440/4 | €367 | €297 | -€70 | -19.0% |
| Taxes, remuneration and social security | 45 | €36,462 | €19,546 | -€16,916 | -46.4% |
| Taxes | 450/3 | €10,965 | €19,546 | +€8,582 | +78.3% |
| Remuneration and social security | 454/9 | €25,497 | - | -€25,497 | |
| Other amounts payable | 47/48 | - | €38,850 | +€38,850 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €26,667 | €45,301 | +€18,634 | +69.9% |
| Operating profit (loss) | 9901 | €26,667 | €44,901 | +€18,234 | +68.4% |
| Financial charges | 65/66B | €191 | €162 | -€29 | -15.1% |
| Recurring financial charges | 65 | €191 | €162 | -€29 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €26,477 | €44,739 | +€18,263 | +69.0% |
| Income taxes | 67/77 | €7,173 | €15,445 | +€8,272 | +115.3% |
| Profit (loss) for the period | 9904 | €19,303 | €29,294 | +€9,991 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,303 | €29,294 | +€9,991 | +51.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.