ARTBURHOME: 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.
ARTBURHOME
Largest movements
- Cash -€6,827
down €6,827 (-15.0%), from €45,595 to €38,768
mainly Tax, wage and social debts (-€11,396) and Receivables within one year (-€1,369)
- Tax, wage and social debts -€11,396
no longer reported in 2025 (was €11,396)
- Profit (loss) carried forward +€2,981
up €2,981 (+95.4%), from €3,123 to €6,104
- Turnover -€9,483
no longer reported in 2025 (was €9,483)
- Purchases and services -€8,094
no longer reported in 2025 (was €8,094)
- Gross operating margin +€3,715
up €3,715 (+267%), from €1,389 to €5,104
- Other operating charges +€1,053
new in 2025: €1,053
- Depreciation +€1,007
new in 2025: €1,007
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 | €213,852 | €207,387 | -€6,465 | -3.0% |
| Fixed assets | 21/28 | €1,007 | - | -€1,007 | |
| Tangible fixed assets | 22/27 | €1,007 | - | -€1,007 | |
| Plant, machinery and equipment | 23 | €333 | - | -€333 | |
| Furniture and vehicles | 24 | €674 | - | -€674 | |
| Current assets | 29/58 | €212,845 | €207,387 | -€5,458 | -2.6% |
| Stocks and contracts in progress | 3 | €635 | €635 | +€0 | +0.1% |
| Stocks | 30/36 | €635 | €635 | +€0 | +0.1% |
| Amounts receivable within one year | 40/41 | €166,615 | €167,984 | +€1,369 | +0.8% |
| Trade receivables | 40 | €146,846 | €7,150 | -€139,696 | -95.1% |
| Other amounts receivable | 41 | €19,769 | €160,834 | +€141,065 | +714% |
| Cash at bank and in hand | 54/58 | €45,595 | €38,768 | -€6,827 | -15.0% |
| Total equity and liabilities | 10/49 | €213,852 | €207,387 | -€6,465 | -3.0% |
| Equity | 10/15 | €137,143 | €140,124 | +€2,981 | +2.2% |
| Contributions | 10/11 | €105,355 | €105,355 | -€0 | 0.0% |
| Capital | 10 | €105,355 | €105,355 | -€0 | 0.0% |
| Issued capital | 100 | €105,355 | €105,355 | -€0 | 0.0% |
| Revaluation surpluses | 12 | €6,562 | €6,562 | -€0 | 0.0% |
| Reserves | 13 | €22,103 | €22,104 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €22,103 | €22,104 | +€1 | 0.0% |
| Legal reserve | 130 | €22,103 | €22,104 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | €3,123 | €6,104 | +€2,981 | +95.4% |
| Amounts payable | 17/49 | €76,709 | €67,263 | -€9,446 | -12.3% |
| Amounts payable after more than one year | 17 | €64,000 | €64,000 | = | 0.0% |
| Financial debts | 170/4 | €64,000 | €64,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,709 | €3,263 | -€9,446 | -74.3% |
| Trade debts | 44 | €1,313 | €3,263 | +€1,950 | +149% |
| Suppliers | 440/4 | €1,312 | €3,263 | +€1,951 | +149% |
| Bills of exchange payable | 441 | €1 | - | -€1 | |
| Taxes, remuneration and social security | 45 | €11,396 | - | -€11,396 | |
| Taxes | 450/3 | €11,396 | - | -€11,396 | |
| Turnover | 70 | €9,483 | - | -€9,483 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,094 | - | -€8,094 | |
| Remuneration, social security and pensions | 62 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,007 | +€1,007 | |
| Other operating charges | 640/8 | - | €1,053 | +€1,053 | |
| Gross operating margin | 9900 | €1,389 | €5,104 | +€3,715 | +267% |
| Operating profit (loss) | 9901 | €1,002 | €3,045 | +€2,043 | +204% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €191 | €64 | -€127 | -66.5% |
| Recurring financial charges | 65 | €191 | €64 | -€127 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €812 | €2,981 | +€2,169 | +267% |
| Profit (loss) for the period | 9904 | €812 | €2,981 | +€2,169 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €812 | €2,981 | +€2,169 | +267% |
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 23 October 2026 via checked.be.