ARTEGIES BV: 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.
ARTEGIES BV
Largest movements
- Cash +€17,251
up €17,251 (+143%), from €12,103 to €29,353
mainly Net result for the year (+€29,733) and Other debts (+€13,981)
- Tangible fixed assets -€12,985
down €12,985 (-11.7%), from €111,041 to €98,056
of which Land and buildings: -€7,523
- Receivables within one year -€3,389
down €3,389 (-17.9%), from €18,960 to €15,571
of which Trade receivables: -€7,053
- Other debts +€13,981
up €13,981 (+54.7%), from €25,552 to €39,532
- Tax, wage and social debts +€11,620
up €11,620 (+125%), from €9,325 to €20,945
of which Taxes: +€7,982
- Reserves -€9,799
down €9,799 (-84.0%), from €11,659 to €1,860
of which Distributable reserves: -€9,799
- Debts after one year -€7,905
down €7,905 (-14.2%), from €55,661 to €47,756
- Trade debts -€7,242
down €7,242 (-51.4%), from €14,077 to €6,835
- Gross operating margin +€20,019
up €20,019 (+54.0%), from €37,056 to €57,075
- Taxes +€7,998
up €7,998 (+214%), from €3,735 to €11,734
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 | €142,889 | €143,896 | +€1,008 | +0.7% |
| Fixed assets | 21/28 | €111,041 | €98,056 | -€12,985 | -11.7% |
| Tangible fixed assets | 22/27 | €111,041 | €98,056 | -€12,985 | -11.7% |
| Land and buildings | 22 | €98,754 | €91,231 | -€7,523 | -7.6% |
| Furniture and vehicles | 24 | €12,287 | €6,826 | -€5,462 | -44.4% |
| Current assets | 29/58 | €31,848 | €45,840 | +€13,992 | +43.9% |
| Amounts receivable within one year | 40/41 | €18,960 | €15,571 | -€3,389 | -17.9% |
| Trade receivables | 40 | €18,960 | €11,907 | -€7,053 | -37.2% |
| Other amounts receivable | 41 | €0 | €3,664 | +€3,664 | |
| Cash at bank and in hand | 54/58 | €12,103 | €29,353 | +€17,251 | +143% |
| Deferred charges and accrued income | 490/1 | €785 | €916 | +€131 | +16.6% |
| Total equity and liabilities | 10/49 | €142,889 | €143,896 | +€1,008 | +0.7% |
| Equity | 10/15 | €30,259 | €20,460 | -€9,799 | -32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,659 | €1,860 | -€9,799 | -84.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,799 | €0 | -€9,799 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €112,629 | €123,436 | +€10,807 | +9.6% |
| Amounts payable after more than one year | 17 | €55,661 | €47,756 | -€7,905 | -14.2% |
| Financial debts | 170/4 | €55,661 | €47,756 | -€7,905 | -14.2% |
| Amounts payable within one year | 42/48 | €56,925 | €75,644 | +€18,719 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €7,756 | €7,905 | +€149 | +1.9% |
| Financial debts | 43 | €215 | €426 | +€211 | +98.4% |
| Other loans | 439 | €215 | €426 | +€211 | +98.4% |
| Trade debts | 44 | €14,077 | €6,835 | -€7,242 | -51.4% |
| Suppliers | 440/4 | €14,077 | €6,835 | -€7,242 | -51.4% |
| Taxes, remuneration and social security | 45 | €9,325 | €20,945 | +€11,620 | +125% |
| Taxes | 450/3 | €8,463 | €16,445 | +€7,982 | +94.3% |
| Remuneration and social security | 454/9 | €862 | €4,500 | +€3,638 | +422% |
| Other amounts payable | 47/48 | €25,552 | €39,532 | +€13,981 | +54.7% |
| Accrued charges and deferred income | 492/3 | €44 | €37 | -€7 | -15.1% |
| Non-recurring operating income | 76A | €293 | €265 | -€28 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,985 | €12,985 | = | 0.0% |
| Other operating charges | 640/8 | €1,598 | €1,261 | -€337 | -21.1% |
| Non-recurring operating charges | 66A | - | €116 | +€116 | |
| Gross operating margin | 9900 | €37,056 | €57,075 | +€20,019 | +54.0% |
| Operating profit (loss) | 9901 | €22,473 | €42,714 | +€20,241 | +90.1% |
| Financial income | 75/76B | €1 | €9 | +€8 | +1,043% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +1,043% |
| Financial charges | 65/66B | €1,545 | €1,256 | -€289 | -18.7% |
| Recurring financial charges | 65 | €1,545 | €1,256 | -€289 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €20,929 | €41,467 | +€20,538 | +98.1% |
| Income taxes | 67/77 | €3,735 | €11,734 | +€7,998 | +214% |
| Profit (loss) for the period | 9904 | €17,194 | €29,733 | +€12,540 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,194 | €29,733 | +€12,540 | +72.9% |
Source: filed annual accounts (NBB), financial years ended 29 June 2024 and 29 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.