ARTEAM interactive: 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.
ARTEAM interactive
Largest movements
- Cash +€30,618
up €30,618 (+144.0%), from €21,258 to €51,876
mainly Receivables within one year (+€28,638) and Debts after one year (+€16,500)
- Receivables within one year -€28,638
down €28,638 (-67.5%), from €42,446 to €13,808
of which Trade receivables: -€30,183
- Intangible fixed assets +€19,000
up €19,000 (+76.0%), from €25,000 to €44,000
- Debts after one year +€16,500
up €16,500 (+60.0%), from €27,500 to €44,000
- Trade debts +€10,039
up €10,039 (+29.6%), from €33,944 to €43,983
- Profit (loss) carried forward -€9,913
down €9,913 (-93.9%), from €10,558 to €645
- Tax, wage and social debts +€4,120
up €4,120 (+36.9%), from €11,172 to €15,292
of which Remuneration and social security: +€4,140
- Staff costs +€25,229
up €25,229 (+92.7%), from €27,213 to €52,442
- Gross operating margin +€2,564
up €2,564 (+6.3%), from €40,734 to €43,298
- Financial charges -€920
down €920 (-83.3%), from €1,104 to €184
- Taxes -€900
no longer reported in 2025 (was €900)
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.
Cash bridge derived
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 | €90,092 | €111,562 | +€21,470 | +23.8% |
| Fixed assets | 21/28 | €25,160 | €44,160 | +€19,000 | +75.5% |
| Intangible fixed assets | 21 | €25,000 | €44,000 | +€19,000 | +76.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €64,932 | €67,402 | +€2,470 | +3.8% |
| Amounts receivable within one year | 40/41 | €42,446 | €13,808 | -€28,638 | -67.5% |
| Trade receivables | 40 | €42,446 | €12,263 | -€30,183 | -71.1% |
| Other amounts receivable | 41 | - | €1,545 | +€1,545 | |
| Cash at bank and in hand | 54/58 | €21,258 | €51,876 | +€30,618 | +144.0% |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,718 | +€490 | +39.9% |
| Total equity and liabilities | 10/49 | €90,092 | €111,562 | +€21,470 | +23.8% |
| Equity | 10/15 | €16,858 | €6,945 | -€9,913 | -58.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,558 | €645 | -€9,913 | -93.9% |
| Amounts payable | 17/49 | €73,234 | €104,617 | +€31,383 | +42.9% |
| Amounts payable after more than one year | 17 | €27,500 | €44,000 | +€16,500 | +60.0% |
| Financial debts | 170/4 | €27,500 | €44,000 | +€16,500 | +60.0% |
| Amounts payable within one year | 42/48 | €45,734 | €60,617 | +€14,883 | +32.5% |
| Trade debts | 44 | €33,944 | €43,983 | +€10,039 | +29.6% |
| Suppliers | 440/4 | €33,944 | €43,983 | +€10,039 | +29.6% |
| Taxes, remuneration and social security | 45 | €11,172 | €15,292 | +€4,120 | +36.9% |
| Taxes | 450/3 | €6,693 | €6,673 | -€20 | -0.3% |
| Remuneration and social security | 454/9 | €4,479 | €8,619 | +€4,140 | +92.4% |
| Other amounts payable | 47/48 | €618 | €1,342 | +€724 | +117.2% |
| Remuneration, social security and pensions | 62 | €27,213 | €52,442 | +€25,229 | +92.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €218 | +€218 | |
| Gross operating margin | 9900 | €40,734 | €43,298 | +€2,564 | +6.3% |
| Operating profit (loss) | 9901 | €13,137 | -€9,749 | -€22,886 | |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €1,104 | €184 | -€920 | -83.3% |
| Recurring financial charges | 65 | €1,104 | €184 | -€920 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €12,033 | -€9,913 | -€21,946 | |
| Income taxes | 67/77 | €900 | - | -€900 | |
| Profit (loss) for the period | 9904 | €11,133 | -€9,913 | -€21,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,133 | -€9,913 | -€21,046 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.