ARTECHNIKS: 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.
ARTECHNIKS
Largest movements
- Cash -€37,886
down €37,886 (-70.7%), from €53,552 to €15,666
mainly Contributions, distributions and other (-€93,000) and Receivables within one year (-€8,505)
- Receivables within one year +€8,505
up €8,505 (+86.1%), from €9,884 to €18,389
of which Trade receivables: +€14,376
- Tangible fixed assets -€2,945
down €2,945 (-52.5%), from €5,608 to €2,663
of which Furniture and vehicles: -€2,798
- Profit (loss) carried forward -€42,347
down €42,347 (-66.7%), from €63,459 to €21,113
- Tax, wage and social debts +€11,872
new in 2025: €11,872
of which Taxes: +€9,172
- Accrued charges and deferred income -€1,256
no longer reported in 2025 (was €1,256)
- Trade debts -€972
down €972 (-73.2%), from €1,327 to €356
- Other debts +€880
new in 2025: €880
- Gross operating margin +€85,070
up €85,070, from -€23,832 to €61,239
- Taxes +€6,987
new in 2025: €6,987
- Depreciation -€1,654
down €1,654 (-36.0%), from €4,598 to €2,945
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 | €69,043 | €37,220 | -€31,823 | -46.1% |
| Fixed assets | 21/28 | €5,608 | €2,728 | -€2,880 | -51.4% |
| Tangible fixed assets | 22/27 | €5,608 | €2,663 | -€2,945 | -52.5% |
| Plant, machinery and equipment | 23 | €377 | €231 | -€147 | -38.9% |
| Furniture and vehicles | 24 | €5,230 | €2,432 | -€2,798 | -53.5% |
| Financial fixed assets | 28 | - | €65 | +€65 | |
| Current assets | 29/58 | €63,435 | €34,492 | -€28,943 | -45.6% |
| Amounts receivable within one year | 40/41 | €9,884 | €18,389 | +€8,505 | +86.1% |
| Trade receivables | 40 | - | €14,376 | +€14,376 | |
| Other amounts receivable | 41 | €9,884 | €4,013 | -€5,870 | -59.4% |
| Cash at bank and in hand | 54/58 | €53,552 | €15,666 | -€37,886 | -70.7% |
| Deferred charges and accrued income | 490/1 | - | €437 | +€437 | |
| Total equity and liabilities | 10/49 | €69,043 | €37,220 | -€31,823 | -46.1% |
| Equity | 10/15 | €66,459 | €24,113 | -€42,347 | -63.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,459 | €21,113 | -€42,347 | -66.7% |
| Amounts payable | 17/49 | €2,584 | €13,108 | +€10,524 | +407% |
| Amounts payable within one year | 42/48 | €1,327 | €13,108 | +€11,780 | +887% |
| Trade debts | 44 | €1,327 | €356 | -€972 | -73.2% |
| Suppliers | 440/4 | €1,327 | €356 | -€972 | -73.2% |
| Taxes, remuneration and social security | 45 | - | €11,872 | +€11,872 | |
| Taxes | 450/3 | - | €9,172 | +€9,172 | |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | - | €880 | +€880 | |
| Accrued charges and deferred income | 492/3 | €1,256 | - | -€1,256 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,598 | €2,945 | -€1,654 | -36.0% |
| Other operating charges | 640/8 | - | €594 | +€594 | |
| Gross operating margin | 9900 | -€23,832 | €61,239 | +€85,070 | |
| Operating profit (loss) | 9901 | -€28,430 | €57,700 | +€86,130 | |
| Financial charges | 65/66B | €71 | €60 | -€11 | -15.7% |
| Recurring financial charges | 65 | €71 | €60 | -€11 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,501 | €57,640 | +€86,141 | |
| Income taxes | 67/77 | - | €6,987 | +€6,987 | |
| Profit (loss) for the period | 9904 | -€28,501 | €50,653 | +€79,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,501 | €50,653 | +€79,154 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.