Artemind: 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.
Artemind
Largest movements
- Cash +€16,841
up €16,841 (+77.1%), from €21,849 to €38,690
mainly Net result for the year (+€32,141) and Tax, wage and social debts (+€8,321)
- Receivables within one year +€10,320
up €10,320 (+42.6%), from €24,210 to €34,530
of which Other amounts receivable: +€8,614
- Tangible fixed assets +€2,022
new in 2025: €2,022
- Reserves +€32,141
up €32,141 (+134.1%), from €23,975 to €56,116
- Other debts -€12,482
no longer reported in 2025 (was €12,482)
- Tax, wage and social debts +€8,321
up €8,321 (+188.3%), from €4,418 to €12,739
of which Taxes: +€5,679
- Trade debts +€866
up €866 (+28.7%), from €3,021 to €3,887
- Gross operating margin +€9,935
up €9,935 (+30.9%), from €32,169 to €42,103
- Taxes +€2,453
up €2,453 (+36.8%), from €6,661 to €9,113
- Financial charges -€560
down €560 (-46.2%), from €1,212 to €651
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 | €46,395 | €75,241 | +€28,846 | +62.2% |
| Fixed assets | 21/28 | - | €2,022 | +€2,022 | |
| Tangible fixed assets | 22/27 | - | €2,022 | +€2,022 | |
| Furniture and vehicles | 24 | - | €2,022 | +€2,022 | |
| Current assets | 29/58 | €46,395 | €73,220 | +€26,824 | +57.8% |
| Amounts receivable within one year | 40/41 | €24,210 | €34,530 | +€10,320 | +42.6% |
| Trade receivables | 40 | €24,210 | €25,916 | +€1,706 | +7.0% |
| Other amounts receivable | 41 | - | €8,614 | +€8,614 | |
| Cash at bank and in hand | 54/58 | €21,849 | €38,690 | +€16,841 | +77.1% |
| Deferred charges and accrued income | 490/1 | €337 | - | -€337 | |
| Total equity and liabilities | 10/49 | €46,395 | €75,241 | +€28,846 | +62.2% |
| Equity | 10/15 | €26,475 | €58,616 | +€32,141 | +121.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,975 | €56,116 | +€32,141 | +134.1% |
| Distributable reserves | 133 | €23,975 | €56,116 | +€32,141 | +134.1% |
| Amounts payable | 17/49 | €19,921 | €16,625 | -€3,295 | -16.5% |
| Amounts payable within one year | 42/48 | €19,921 | €16,625 | -€3,295 | -16.5% |
| Trade debts | 44 | €3,021 | €3,887 | +€866 | +28.7% |
| Suppliers | 440/4 | €3,021 | €3,887 | +€866 | +28.7% |
| Taxes, remuneration and social security | 45 | €4,418 | €12,739 | +€8,321 | +188.3% |
| Taxes | 450/3 | €4,418 | €10,097 | +€5,679 | +128.5% |
| Remuneration and social security | 454/9 | - | €2,642 | +€2,642 | |
| Other amounts payable | 47/48 | €12,482 | - | -€12,482 | |
| Remuneration, social security and pensions | 62 | €146 | - | -€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €135 | +€135 | |
| Other operating charges | 640/8 | €316 | €62 | -€254 | -80.4% |
| Gross operating margin | 9900 | €32,169 | €42,103 | +€9,935 | +30.9% |
| Operating profit (loss) | 9901 | €31,707 | €41,906 | +€10,199 | +32.2% |
| Financial income | 75/76B | €140 | - | -€140 | |
| Recurring financial income | 75 | €140 | - | -€140 | |
| Financial charges | 65/66B | €1,212 | €651 | -€560 | -46.2% |
| Recurring financial charges | 65 | €1,212 | €651 | -€560 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €30,635 | €41,255 | +€10,620 | +34.7% |
| Income taxes | 67/77 | €6,661 | €9,113 | +€2,453 | +36.8% |
| Profit (loss) for the period | 9904 | €23,975 | €32,141 | +€8,167 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,975 | €32,141 | +€8,167 | +34.1% |
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 5 October 2026 via checked.be.