ARTE SJOK: what changed
ARTE SJOK
Largest movements
- Cash -€14,808
down €14,808 (-12.4%), from €119,437 to €104,630
mainly Receivables within one year (-€12,866) and Net result for the year (-€12,625)
- Receivables within one year +€12,866
up €12,866 (+12.4%), from €103,647 to €116,514
of which Trade receivables: +€6,798
- Deferred charges and accrued income -€11,502
down €11,502 (-23.6%), from €48,658 to €37,157
- Tangible fixed assets -€4,151
down €4,151 (-11.2%), from €37,203 to €33,051
of which Land and buildings: -€3,155
- Reserves -€7,211
down €7,211 (-4.3%), from €169,103 to €161,892
- Profit (loss) carried forward -€5,414
new in 2025: -€5,414
- Other debts -€4,914
down €4,914 (-65.9%), from €7,460 to €2,546
- Gross operating margin -€18,839
down €18,839 (-66.1%), from €28,516 to €9,677
- Other operating charges -€5,252
down €5,252 (-61.3%), from €8,562 to €3,310
- Taxes -€1,803
down €1,803 (-50.2%), from €3,589 to €1,787
- Financial charges +€643
up €643 (+13.1%), from €4,891 to €5,533
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,021 | €291,426 | -€17,595 | -5.7% |
| Fixed assets | 21/28 | €37,278 | €33,126 | -€4,151 | -11.1% |
| Tangible fixed assets | 22/27 | €37,203 | €33,051 | -€4,151 | -11.2% |
| Land and buildings | 22 | €17,451 | €14,297 | -€3,155 | -18.1% |
| Furniture and vehicles | 24 | €19,751 | €18,755 | -€997 | -5.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €271,743 | €258,300 | -€13,443 | -4.9% |
| Amounts receivable within one year | 40/41 | €103,647 | €116,514 | +€12,866 | +12.4% |
| Trade receivables | 40 | €97,167 | €103,965 | +€6,798 | +7.0% |
| Other amounts receivable | 41 | €6,480 | €12,549 | +€6,068 | +93.6% |
| Cash at bank and in hand | 54/58 | €119,437 | €104,630 | -€14,808 | -12.4% |
| Deferred charges and accrued income | 490/1 | €48,658 | €37,157 | -€11,502 | -23.6% |
| Total equity and liabilities | 10/49 | €309,021 | €291,426 | -€17,595 | -5.7% |
| Equity | 10/15 | €181,503 | €168,878 | -€12,625 | -7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €169,103 | €161,892 | -€7,211 | -4.3% |
| Distributable reserves | 133 | €169,103 | €161,892 | -€7,211 | -4.3% |
| Profit (loss) carried forward | 14 | - | -€5,414 | -€5,414 | |
| Amounts payable | 17/49 | €127,518 | €122,549 | -€4,970 | -3.9% |
| Amounts payable within one year | 42/48 | €127,518 | €122,549 | -€4,970 | -3.9% |
| Trade debts | 44 | €111,170 | €111,926 | +€756 | +0.7% |
| Suppliers | 440/4 | €111,170 | €111,926 | +€756 | +0.7% |
| Taxes, remuneration and social security | 45 | €8,888 | €8,077 | -€812 | -9.1% |
| Taxes | 450/3 | €8,888 | €8,077 | -€812 | -9.1% |
| Other amounts payable | 47/48 | €7,460 | €2,546 | -€4,914 | -65.9% |
| Non-recurring operating income | 76A | €6,433 | - | -€6,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,762 | €11,675 | -€87 | -0.7% |
| Other operating charges | 640/8 | €8,562 | €3,310 | -€5,252 | -61.3% |
| Gross operating margin | 9900 | €28,516 | €9,677 | -€18,839 | -66.1% |
| Operating profit (loss) | 9901 | €8,192 | -€5,308 | -€13,500 | |
| Financial income | 75/76B | €269 | €3 | -€266 | -98.8% |
| Recurring financial income | 75 | €269 | €3 | -€266 | -98.8% |
| Financial charges | 65/66B | €4,891 | €5,533 | +€643 | +13.1% |
| Recurring financial charges | 65 | €4,891 | €5,533 | +€643 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €3,570 | -€10,839 | -€14,409 | |
| Income taxes | 67/77 | €3,589 | €1,787 | -€1,803 | -50.2% |
| Profit (loss) for the period | 9904 | -€19 | -€12,625 | -€12,606 | -65,759% |
| Profit (loss) for the period to be appropriated | 9905 | -€19 | -€12,625 | -€12,606 | -65,759% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.