ARTAN DECOR: 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.
ARTAN DECOR
Largest movements
- Cash -€45,795
down €45,795 (-34.7%), from €131,787 to €85,993
mainly Contributions, distributions and other (-€57,501) and Tax, wage and social debts (-€2,348)
- Receivables within one year -€7,120
down €7,120 (-78.1%), from €9,121 to €2,000
of which Trade receivables: -€7,396
- Reserves -€51,742
down €51,742 (-46.2%), from €112,043 to €60,300
- Other debts +€3,307
new in 2025: €3,307
- Tax, wage and social debts -€2,348
down €2,348 (-10.3%), from €22,733 to €20,385
- Trade debts -€2,132
no longer reported in 2025 (was €2,132)
- Gross operating margin -€41,899
down €41,899 (-84.2%), from €49,758 to €7,859
- Taxes -€7,930
down €7,930 (-80.5%), from €9,845 to €1,915
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 | €140,908 | €87,993 | -€52,915 | -37.6% |
| Current assets | 29/58 | €140,908 | €87,993 | -€52,915 | -37.6% |
| Amounts receivable within one year | 40/41 | €9,121 | €2,000 | -€7,120 | -78.1% |
| Trade receivables | 40 | €8,229 | €834 | -€7,396 | -89.9% |
| Other amounts receivable | 41 | €892 | €1,167 | +€275 | +30.9% |
| Cash at bank and in hand | 54/58 | €131,787 | €85,993 | -€45,795 | -34.7% |
| Total equity and liabilities | 10/49 | €140,908 | €87,993 | -€52,915 | -37.6% |
| Equity | 10/15 | €116,043 | €64,300 | -€51,742 | -44.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €112,043 | €60,300 | -€51,742 | -46.2% |
| Distributable reserves | 133 | €112,043 | €60,300 | -€51,742 | -46.2% |
| Amounts payable | 17/49 | €24,866 | €23,692 | -€1,173 | -4.7% |
| Amounts payable within one year | 42/48 | €24,866 | €23,692 | -€1,173 | -4.7% |
| Trade debts | 44 | €2,132 | - | -€2,132 | |
| Suppliers | 440/4 | €2,132 | - | -€2,132 | |
| Taxes, remuneration and social security | 45 | €22,733 | €20,385 | -€2,348 | -10.3% |
| Taxes | 450/3 | €22,733 | €20,385 | -€2,348 | -10.3% |
| Other amounts payable | 47/48 | - | €3,307 | +€3,307 | |
| Other operating charges | 640/8 | €290 | €120 | -€170 | -58.6% |
| Gross operating margin | 9900 | €49,758 | €7,859 | -€41,899 | -84.2% |
| Operating profit (loss) | 9901 | €49,468 | €7,739 | -€41,729 | -84.4% |
| Financial income | 75/76B | €6 | €1 | -€5 | -90.2% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -90.2% |
| Financial charges | 65/66B | €343 | €65 | -€278 | -81.1% |
| Recurring financial charges | 65 | €343 | €65 | -€278 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €49,131 | €7,674 | -€41,456 | -84.4% |
| Income taxes | 67/77 | €9,845 | €1,915 | -€7,930 | -80.5% |
| Profit (loss) for the period | 9904 | €39,286 | €5,759 | -€33,527 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,286 | €5,759 | -€33,527 | -85.3% |
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.