ARTEC Solutions: what changed
Two fiscal 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.
ARTEC Solutions
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€68,941
down €68,941 (-53.9%), from €127,791 to €58,851
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€2,864)
- Tangible fixed assets -€1,781
down €1,781 (-16.5%), from €10,826 to €9,045
of which Furniture and vehicles: -€4,618
- Reserves +€27,019
up €27,019 (+39.2%), from €68,882 to €95,902
- Tax, wage and social debts +€3,011
up €3,011 (+46.4%), from €6,484 to €9,495
- Gross operating margin -€2,481
down €2,481 (-5.0%), from €49,624 to €47,143
- Depreciation +€2,203
up €2,203 (+72.4%), from €3,042 to €5,245
- Taxes -€692
down €692 (-4.8%), from €14,453 to €13,761
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 | €139,852 | €168,535 | +€28,682 | +20.5% |
| Fixed assets | 21/28 | €11,426 | €9,045 | -€2,381 | -20.8% |
| Tangible fixed assets | 22/27 | €10,826 | €9,045 | -€1,781 | -16.5% |
| Plant, machinery and equipment | 23 | - | €2,837 | +€2,837 | |
| Furniture and vehicles | 24 | €10,826 | €6,208 | -€4,618 | -42.7% |
| Financial fixed assets | 28 | €600 | - | -€600 | |
| Current assets | 29/58 | €128,426 | €159,490 | +€31,063 | +24.2% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €127,791 | €58,851 | -€68,941 | -53.9% |
| Deferred charges and accrued income | 490/1 | €635 | €639 | +€4 | +0.6% |
| Total equity and liabilities | 10/49 | €139,852 | €168,535 | +€28,682 | +20.5% |
| Equity | 10/15 | €124,844 | €151,863 | +€27,019 | +21.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,882 | €95,902 | +€27,019 | +39.2% |
| Distributable reserves | 133 | €68,882 | €95,902 | +€27,019 | +39.2% |
| Profit (loss) carried forward | 14 | €49,761 | €49,761 | = | 0.0% |
| Amounts payable | 17/49 | €15,009 | €16,672 | +€1,663 | +11.1% |
| Amounts payable within one year | 42/48 | €15,009 | €16,672 | +€1,663 | +11.1% |
| Trade debts | 44 | €85 | €104 | +€19 | +22.3% |
| Suppliers | 440/4 | €85 | €104 | +€19 | +22.3% |
| Taxes, remuneration and social security | 45 | €6,484 | €9,495 | +€3,011 | +46.4% |
| Taxes | 450/3 | €6,484 | €9,495 | +€3,011 | +46.4% |
| Other amounts payable | 47/48 | €8,440 | €7,073 | -€1,367 | -16.2% |
| Non-recurring operating income | 76A | €8,766 | - | -€8,766 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,042 | €5,245 | +€2,203 | +72.4% |
| Other operating charges | 640/8 | €565 | €1,028 | +€464 | +82.2% |
| Gross operating margin | 9900 | €49,624 | €47,143 | -€2,481 | -5.0% |
| Operating profit (loss) | 9901 | €46,017 | €40,870 | -€5,147 | -11.2% |
| Financial income | 75/76B | €0 | €11 | +€11 | +108700.0% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +108700.0% |
| Financial charges | 65/66B | €40 | €100 | +€60 | +147.7% |
| Recurring financial charges | 65 | €40 | €100 | +€60 | +147.7% |
| Profit (loss) for the period before taxes | 9903 | €45,977 | €40,781 | -€5,196 | -11.3% |
| Income taxes | 67/77 | €14,453 | €13,761 | -€692 | -4.8% |
| Profit (loss) for the period | 9904 | €31,523 | €27,019 | -€4,504 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,523 | €27,019 | -€4,504 | -14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.