ARTCONSTRUCT SRL: 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.
ARTCONSTRUCT SRL
Largest movements
- Tangible fixed assets +€49,726
up €49,726 (+559%), from €8,899 to €58,625
- Cash +€12,454
up €12,454 (+11.3%), from €109,998 to €122,452
mainly Net result for the year (+€48,191) and Other debts (+€44,769)
- Other debts +€44,769
up €44,769 (+1,492%), from €3,000 to €47,769
- Provisions +€32,000
new in 2025: €32,000
- Trade debts -€18,002
down €18,002 (-45.9%), from €39,185 to €21,183
- Tax, wage and social debts +€5,539
up €5,539 (+84.7%), from €6,541 to €12,080
- Profit (loss) carried forward -€3,252
down €3,252 (-3.9%), from €84,157 to €80,906
- Financial charges +€32,000
new in 2025: €32,000
of which Financial charges: +€32,000
- Gross operating margin +€17,643
up €17,643 (+23.5%), from €74,970 to €92,613
- Depreciation -€1,206
down €1,206 (-19.1%), from €6,305 to €5,099
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 | €137,883 | €198,937 | +€61,054 | +44.3% |
| Fixed assets | 21/28 | €8,899 | €58,625 | +€49,726 | +559% |
| Tangible fixed assets | 22/27 | €8,899 | €58,625 | +€49,726 | +559% |
| Furniture and vehicles | 24 | €8,899 | €58,625 | +€49,726 | +559% |
| Current assets | 29/58 | €128,984 | €140,312 | +€11,328 | +8.8% |
| Amounts receivable within one year | 40/41 | €18,986 | €17,861 | -€1,126 | -5.9% |
| Trade receivables | 40 | €11,571 | €8,328 | -€3,244 | -28.0% |
| Other amounts receivable | 41 | €7,415 | €9,533 | +€2,118 | +28.6% |
| Cash at bank and in hand | 54/58 | €109,998 | €122,452 | +€12,454 | +11.3% |
| Total equity and liabilities | 10/49 | €137,883 | €198,937 | +€61,054 | +44.3% |
| Equity | 10/15 | €89,157 | €85,906 | -€3,252 | -3.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,157 | €80,906 | -€3,252 | -3.9% |
| Provisions and deferred taxes | 16 | - | €32,000 | +€32,000 | |
| Provisions for liabilities and charges | 160/5 | - | €32,000 | +€32,000 | |
| Other liabilities and charges | 164/5 | - | €32,000 | +€32,000 | |
| Amounts payable | 17/49 | €48,726 | €81,032 | +€32,306 | +66.3% |
| Amounts payable within one year | 42/48 | €48,726 | €81,032 | +€32,306 | +66.3% |
| Trade debts | 44 | €39,185 | €21,183 | -€18,002 | -45.9% |
| Suppliers | 440/4 | €39,185 | €21,183 | -€18,002 | -45.9% |
| Taxes, remuneration and social security | 45 | €6,541 | €12,080 | +€5,539 | +84.7% |
| Taxes | 450/3 | €6,541 | €12,080 | +€5,539 | +84.7% |
| Other amounts payable | 47/48 | €3,000 | €47,769 | +€44,769 | +1,492% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,305 | €5,099 | -€1,206 | -19.1% |
| Other operating charges | 640/8 | €915 | €1,413 | +€498 | +54.4% |
| Gross operating margin | 9900 | €74,970 | €92,613 | +€17,643 | +23.5% |
| Operating profit (loss) | 9901 | €67,750 | €86,100 | +€18,350 | +27.1% |
| Financial charges | 65/66B | - | €32,000 | +€32,000 | |
| Recurring financial charges | 65 | - | €32,000 | +€32,000 | |
| Non-recurring financial charges | 66B | - | €32,000 | +€32,000 | |
| Profit (loss) for the period before taxes | 9903 | €67,750 | €54,100 | -€13,650 | -20.1% |
| Income taxes | 67/77 | €6,541 | €5,909 | -€631 | -9.7% |
| Profit (loss) for the period | 9904 | €61,210 | €48,191 | -€13,019 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,210 | €48,191 | -€13,019 | -21.3% |
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 14 October 2026 via checked.be.