ARTCLIMA: 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.
ARTCLIMA
Largest movements
- Receivables within one year +€10,049
up €10,049 (+11.3%), from €88,876 to €98,924
of which Trade receivables: +€6,845
- Cash +€7,221
up €7,221 (+116.5%), from €6,197 to €13,418
- Tangible fixed assets +€1,745
new in 2024: €1,745
of which Other tangible fixed assets: +€1,065
- Trade debts +€60,274
up €60,274 (+230.8%), from €26,110 to €86,385
- Other debts -€37,747
no longer reported in 2024 (was €37,747)
- Tax, wage and social debts -€3,832
down €3,832 (-86.6%), from €4,423 to €592
- Purchases and services -€9,896
down €9,896 (-14.6%), from €67,907 to €58,011
- Gross operating margin +€8,070
up €8,070, from -€5,849 to €2,220
- Other operating charges -€2,877
down €2,877 (-98.6%), from €2,917 to €40
- Turnover -€1,826
down €1,826 (-2.9%), from €62,057 to €60,232
From the 2021 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,073 | €114,088 | +€19,015 | +20.0% |
| Fixed assets | 21/28 | - | €1,745 | +€1,745 | |
| Tangible fixed assets | 22/27 | - | €1,745 | +€1,745 | |
| Furniture and vehicles | 24 | - | €680 | +€680 | |
| Other tangible fixed assets | 26 | - | €1,065 | +€1,065 | |
| Current assets | 29/58 | €95,073 | €112,343 | +€17,270 | +18.2% |
| Amounts receivable within one year | 40/41 | €88,876 | €98,924 | +€10,049 | +11.3% |
| Trade receivables | 40 | €88,876 | €95,721 | +€6,845 | +7.7% |
| Other amounts receivable | 41 | - | €3,203 | +€3,203 | |
| Cash at bank and in hand | 54/58 | €6,197 | €13,418 | +€7,221 | +116.5% |
| Total equity and liabilities | 10/49 | €95,073 | €114,088 | +€19,015 | +20.0% |
| Equity | 10/15 | €26,793 | €27,112 | +€319 | +1.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €5,190 | €5,190 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,190 | €5,190 | = | 0.0% |
| Legal reserve | 130 | €5,190 | €5,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,603 | €15,922 | +€319 | +2.0% |
| Amounts payable | 17/49 | €68,280 | €86,976 | +€18,696 | +27.4% |
| Amounts payable within one year | 42/48 | €68,280 | €86,976 | +€18,696 | +27.4% |
| Trade debts | 44 | €26,110 | €86,385 | +€60,274 | +230.8% |
| Suppliers | 440/4 | €26,110 | €86,385 | +€60,274 | +230.8% |
| Taxes, remuneration and social security | 45 | €4,423 | €592 | -€3,832 | -86.6% |
| Taxes | 450/3 | €4,423 | €592 | -€3,832 | -86.6% |
| Other amounts payable | 47/48 | €37,747 | - | -€37,747 | |
| Turnover | 70 | €62,057 | €60,232 | -€1,826 | -2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,907 | €58,011 | -€9,896 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €596 | +€596 | |
| Other operating charges | 640/8 | €2,917 | €40 | -€2,877 | -98.6% |
| Gross operating margin | 9900 | -€5,849 | €2,220 | +€8,070 | |
| Operating profit (loss) | 9901 | -€8,767 | €1,584 | +€10,351 | |
| Financial charges | 65/66B | €269 | €154 | -€115 | -42.7% |
| Recurring financial charges | 65 | €269 | €154 | -€115 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,036 | €1,430 | +€10,466 | |
| Income taxes | 67/77 | - | €592 | +€592 | |
| Profit (loss) for the period | 9904 | -€9,036 | €838 | +€9,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,036 | €838 | +€9,874 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.