Artemes: 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.
Artemes
Largest movements
- Cash +€58,289
up €58,289 (+19.8%), from €295,106 to €353,395
mainly Net result for the year (+€84,357) and Depreciation (+€439)
- Reserves +€76,731
up €76,731 (+23.1%), from €332,204 to €408,935
- Other debts -€15,874
down €15,874 (-58.0%), from €27,359 to €11,485
- Gross operating margin +€24,561
up €24,561 (+29.1%), from €84,297 to €108,858
- Financial income -€8,865
down €8,865 (-59.2%), from €14,978 to €6,113
- Taxes +€4,553
up €4,553 (+18.3%), from €24,924 to €29,478
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 | €379,124 | €438,854 | +€59,730 | +15.8% |
| Fixed assets | 21/28 | €2,394 | €1,955 | -€439 | -18.3% |
| Tangible fixed assets | 22/27 | €2,394 | €1,955 | -€439 | -18.3% |
| Plant, machinery and equipment | 23 | €2,255 | €1,851 | -€404 | -17.9% |
| Furniture and vehicles | 24 | €139 | €104 | -€35 | -25.0% |
| Current assets | 29/58 | €376,730 | €436,899 | +€60,169 | +16.0% |
| Amounts receivable within one year | 40/41 | €15,730 | €17,279 | +€1,549 | +9.8% |
| Trade receivables | 40 | €15,730 | €17,279 | +€1,549 | +9.8% |
| Current investments | 50/53 | €64,809 | €64,809 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €295,106 | €353,395 | +€58,289 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,085 | €1,417 | +€331 | +30.5% |
| Total equity and liabilities | 10/49 | €379,124 | €438,854 | +€59,730 | +15.8% |
| Equity | 10/15 | €333,696 | €410,428 | +€76,731 | +23.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €332,204 | €408,935 | +€76,731 | +23.1% |
| Distributable reserves | 133 | €332,204 | €408,935 | +€76,731 | +23.1% |
| Profit (loss) carried forward | 14 | €493 | €493 | = | 0.0% |
| Amounts payable | 17/49 | €45,427 | €28,426 | -€17,001 | -37.4% |
| Amounts payable within one year | 42/48 | €45,427 | €28,426 | -€17,001 | -37.4% |
| Trade debts | 44 | €1,089 | €913 | -€176 | -16.2% |
| Suppliers | 440/4 | €1,089 | €913 | -€176 | -16.2% |
| Taxes, remuneration and social security | 45 | €16,979 | €16,028 | -€951 | -5.6% |
| Taxes | 450/3 | €16,979 | €16,028 | -€951 | -5.6% |
| Other amounts payable | 47/48 | €27,359 | €11,485 | -€15,874 | -58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439 | €439 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €84,297 | €108,858 | +€24,561 | +29.1% |
| Operating profit (loss) | 9901 | €83,474 | €108,032 | +€24,558 | +29.4% |
| Financial income | 75/76B | €14,978 | €6,113 | -€8,865 | -59.2% |
| Recurring financial income | 75 | €14,978 | €6,113 | -€8,865 | -59.2% |
| Financial charges | 65/66B | €860 | €311 | -€549 | -63.9% |
| Recurring financial charges | 65 | €860 | €311 | -€549 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €97,592 | €113,835 | +€16,243 | +16.6% |
| Income taxes | 67/77 | €24,924 | €29,478 | +€4,553 | +18.3% |
| Profit (loss) for the period | 9904 | €72,668 | €84,357 | +€11,689 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,668 | €84,357 | +€11,689 | +16.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.