Artea Concepts: 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.
Artea Concepts
Largest movements
- Cash -€93,419
down €93,419 (-96.4%), from €96,884 to €3,465
mainly Receivables within one year (-€60,498) and Tax, wage and social debts (-€37,684)
- Receivables within one year +€60,498
up €60,498 (+10.7%), from €567,791 to €628,289
of which Trade receivables: +€217,759
- Tangible fixed assets -€15,642
down €15,642 (-43.5%), from €35,993 to €20,351
- Tax, wage and social debts -€37,684
down €37,684 (-24.9%), from €151,295 to €113,611
of which Taxes: -€26,228
- Other debts -€36,332
down €36,332 (-99.9%), from €36,350 to €19
- Trade debts +€34,958
up €34,958 (+74.5%), from €46,898 to €81,856
- Reserves +€16,374
up €16,374 (+5.9%), from €275,669 to €292,043
of which Distributable reserves: +€11,115
- Debts after one year -€14,498
down €14,498 (-100%), from €14,498 to €0
- Staff costs +€65,085
up €65,085 (+13.4%), from €486,639 to €551,724
- Gross operating margin +€35,981
up €35,981 (+6.3%), from €570,158 to €606,140
- Taxes +€17,296
up €17,296 (+761%), from €2,272 to €19,568
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 | €711,707 | €663,705 | -€48,003 | -6.7% |
| Fixed assets | 21/28 | €36,043 | €20,401 | -€15,642 | -43.4% |
| Tangible fixed assets | 22/27 | €35,993 | €20,351 | -€15,642 | -43.5% |
| Furniture and vehicles | 24 | €35,993 | €20,351 | -€15,642 | -43.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €675,665 | €643,304 | -€32,361 | -4.8% |
| Amounts receivable within one year | 40/41 | €567,791 | €628,289 | +€60,498 | +10.7% |
| Trade receivables | 40 | €32,125 | €249,883 | +€217,759 | +678% |
| Other amounts receivable | 41 | €535,666 | €378,405 | -€157,261 | -29.4% |
| Cash at bank and in hand | 54/58 | €96,884 | €3,465 | -€93,419 | -96.4% |
| Deferred charges and accrued income | 490/1 | €10,990 | €11,550 | +€560 | +5.1% |
| Total equity and liabilities | 10/49 | €711,707 | €663,705 | -€48,003 | -6.7% |
| Equity | 10/15 | €438,748 | €455,122 | +€16,374 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €275,669 | €292,043 | +€16,374 | +5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €136,825 | €142,084 | +€5,259 | +3.8% |
| Distributable reserves | 133 | €136,984 | €148,099 | +€11,115 | +8.1% |
| Profit (loss) carried forward | 14 | €144,479 | €144,479 | = | 0.0% |
| Amounts payable | 17/49 | €272,959 | €208,583 | -€64,376 | -23.6% |
| Amounts payable after more than one year | 17 | €14,498 | €0 | -€14,498 | -100% |
| Financial debts | 170/4 | €14,498 | €0 | -€14,498 | -100% |
| Amounts payable within one year | 42/48 | €258,461 | €206,976 | -€51,486 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €10,545 | €11,490 | +€945 | +9.0% |
| Financial debts | 43 | €13,374 | €0 | -€13,374 | -100% |
| Credit institutions | 430/8 | €13,374 | €0 | -€13,374 | -100% |
| Trade debts | 44 | €46,898 | €81,856 | +€34,958 | +74.5% |
| Suppliers | 440/4 | €46,898 | €81,856 | +€34,958 | +74.5% |
| Taxes, remuneration and social security | 45 | €151,295 | €113,611 | -€37,684 | -24.9% |
| Taxes | 450/3 | €57,932 | €31,703 | -€26,228 | -45.3% |
| Remuneration and social security | 454/9 | €93,363 | €81,907 | -€11,456 | -12.3% |
| Other amounts payable | 47/48 | €36,350 | €19 | -€36,332 | -99.9% |
| Accrued charges and deferred income | 492/3 | - | €1,607 | +€1,607 | |
| Remuneration, social security and pensions | 62 | €486,639 | €551,724 | +€65,085 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,367 | €15,642 | -€1,725 | -9.9% |
| Other operating charges | 640/8 | €2,835 | €4,015 | +€1,180 | +41.6% |
| Gross operating margin | 9900 | €570,158 | €606,140 | +€35,981 | +6.3% |
| Operating profit (loss) | 9901 | €63,317 | €34,759 | -€28,558 | -45.1% |
| Financial income | 75/76B | €1,427 | €4,598 | +€3,172 | +222% |
| Recurring financial income | 75 | €1,427 | €4,598 | +€3,172 | +222% |
| Financial charges | 65/66B | €2,697 | €3,416 | +€720 | +26.7% |
| Recurring financial charges | 65 | €2,697 | €3,416 | +€720 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €62,047 | €35,941 | -€26,106 | -42.1% |
| Income taxes | 67/77 | €2,272 | €19,568 | +€17,296 | +761% |
| Profit (loss) for the period | 9904 | €59,775 | €16,374 | -€43,402 | -72.6% |
| Transfer to tax-exempt reserves | 689 | €52,625 | €5,259 | -€47,366 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,150 | €11,115 | +€3,965 | +55.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.