ARTEKA: 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.
ARTEKA
Largest movements
- Tangible fixed assets -€23,548
down €23,548 (-4.9%), from €484,466 to €460,918
- Debts after one year -€39,800
down €39,800 (-7.5%), from €531,986 to €492,186
of which Other amounts payable: -€39,800
- Reserves +€17,799
up €17,799 (+5.2%), from €341,396 to €359,196
of which Distributable reserves: +€17,799
- Gross operating margin -€2,734
down €2,734 (-5.1%), from €53,085 to €50,351
- Depreciation +€2,314
up €2,314 (+10.9%), from €21,234 to €23,548
- Financial charges -€1,487
down €1,487 (-93.3%), from €1,594 to €107
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 | €936,891 | €913,598 | -€23,293 | -2.5% |
| Fixed assets | 21/28 | €484,466 | €460,918 | -€23,548 | -4.9% |
| Tangible fixed assets | 22/27 | €484,466 | €460,918 | -€23,548 | -4.9% |
| Land and buildings | 22 | €484,466 | €460,918 | -€23,548 | -4.9% |
| Current assets | 29/58 | €452,424 | €452,680 | +€256 | +0.1% |
| Stocks and contracts in progress | 3 | €392,260 | €392,260 | = | 0.0% |
| Stocks | 30/36 | €392,260 | €392,260 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,197 | €33,197 | = | 0.0% |
| Trade receivables | 40 | €33,197 | €33,197 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,791 | €20,193 | -€6,598 | -24.6% |
| Deferred charges and accrued income | 490/1 | €177 | €7,030 | +€6,854 | +3879.6% |
| Total equity and liabilities | 10/49 | €936,891 | €913,598 | -€23,293 | -2.5% |
| Equity | 10/15 | €403,370 | €421,169 | +€17,799 | +4.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €341,396 | €359,196 | +€17,799 | +5.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €316,449 | €334,248 | +€17,799 | +5.6% |
| Amounts payable | 17/49 | €533,521 | €492,429 | -€41,092 | -7.7% |
| Amounts payable after more than one year | 17 | €531,986 | €492,186 | -€39,800 | -7.5% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €531,986 | €492,186 | -€39,800 | -7.5% |
| Amounts payable within one year | 42/48 | €1,535 | €243 | -€1,292 | -84.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,180 | €183 | -€997 | -84.5% |
| Suppliers | 440/4 | €1,180 | €183 | -€997 | -84.5% |
| Taxes, remuneration and social security | 45 | €355 | €60 | -€295 | -83.0% |
| Taxes | 450/3 | €355 | €60 | -€295 | -83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,234 | €23,548 | +€2,314 | +10.9% |
| Other operating charges | 640/8 | €8,654 | €8,897 | +€242 | +2.8% |
| Gross operating margin | 9900 | €53,085 | €50,351 | -€2,734 | -5.1% |
| Operating profit (loss) | 9901 | €23,196 | €17,906 | -€5,290 | -22.8% |
| Financial charges | 65/66B | €1,594 | €107 | -€1,487 | -93.3% |
| Recurring financial charges | 65 | €1,594 | €107 | -€1,487 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €21,602 | €17,799 | -€3,803 | -17.6% |
| Profit (loss) for the period | 9904 | €21,602 | €17,799 | -€3,803 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,602 | €17,799 | -€3,803 | -17.6% |
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 11 October 2026 via checked.be.