ARTEBIA - JACQUES-SOWER: what changed
ARTEBIA - JACQUES-SOWER
Largest movements
- Tangible fixed assets +€6,293
up €6,293 (+1,366%), from €461 to €6,754
of which Other tangible fixed assets: +€6,293
- Cash +€5,683
up €5,683 (+28.1%), from €20,191 to €25,874
mainly Net result for the year (+€54,828) and Tax, wage and social debts (+€6,878)
- Tax, wage and social debts +€6,878
new in 2025: €6,878
- Profit (loss) carried forward +€4,828
up €4,828 (+18.8%), from €25,703 to €30,531
- Depreciation -€38,854
down €38,854 (-96.1%), from €40,425 to €1,571
- Gross operating margin +€29,639
up €29,639 (+61.8%), from €47,976 to €77,614
- Taxes +€9,501
up €9,501 (+101%), from €9,377 to €18,878
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 | €94,548 | €106,255 | +€11,706 | +12.4% |
| Fixed assets | 21/28 | €47,371 | €52,914 | +€5,543 | +11.7% |
| Intangible fixed assets | 21 | €46,160 | €45,410 | -€750 | -1.6% |
| Tangible fixed assets | 22/27 | €461 | €6,754 | +€6,293 | +1,366% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €461 | €6,754 | +€6,293 | +1,366% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €47,178 | €53,341 | +€6,163 | +13.1% |
| Amounts receivable within one year | 40/41 | €26,987 | €27,467 | +€480 | +1.8% |
| Trade receivables | 40 | €24,322 | €27,467 | +€3,144 | +12.9% |
| Other amounts receivable | 41 | €2,664 | - | -€2,664 | |
| Cash at bank and in hand | 54/58 | €20,191 | €25,874 | +€5,683 | +28.1% |
| Total equity and liabilities | 10/49 | €94,548 | €106,255 | +€11,706 | +12.4% |
| Equity | 10/15 | €93,903 | €98,731 | +€4,828 | +5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,703 | €30,531 | +€4,828 | +18.8% |
| Amounts payable | 17/49 | €645 | €7,524 | +€6,878 | +1,066% |
| Amounts payable within one year | 42/48 | €645 | €7,524 | +€6,878 | +1,066% |
| Trade debts | 44 | - | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €6,878 | +€6,878 | |
| Taxes | 450/3 | - | €6,878 | +€6,878 | |
| Other amounts payable | 47/48 | €645 | €645 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,425 | €1,571 | -€38,854 | -96.1% |
| Other operating charges | 640/8 | €2,289 | €2,337 | +€48 | +2.1% |
| Gross operating margin | 9900 | €47,976 | €77,614 | +€29,639 | +61.8% |
| Operating profit (loss) | 9901 | €5,261 | €73,706 | +€68,445 | +1,301% |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €5,261 | €73,706 | +€68,445 | +1,301% |
| Income taxes | 67/77 | €9,377 | €18,878 | +€9,501 | +101% |
| Profit (loss) for the period | 9904 | -€4,116 | €54,828 | +€58,944 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,116 | €54,828 | +€58,944 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.