ARTEMIS-CONSULT: 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.
ARTEMIS-CONSULT
Largest movements
- Receivables within one year -€12,497
down €12,497 (-66.6%), from €18,758 to €6,261
- Cash -€2,313
down €2,313 (-12.1%), from €19,122 to €16,809
mainly Current portion of long-term debt (-€14,107) and Tax, wage and social debts (-€3,218)
- Current portion of long-term debt -€14,107
no longer reported in 2025 (was €14,107)
- Profit (loss) carried forward +€3,282
up €3,282 (+41.0%), from -€8,004 to -€4,721
- Tax, wage and social debts -€3,218
no longer reported in 2025 (was €3,218)
- Trade debts -€776
down €776 (-34.1%), from €2,276 to €1,500
- Gross operating margin -€31,979
down €31,979 (-87.0%), from €36,778 to €4,799
- Depreciation -€10,445
no longer reported in 2025 (was €10,445)
- Taxes -€3,218
no longer reported in 2025 (was €3,218)
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 | €58,223 | €43,404 | -€14,819 | -25.5% |
| Fixed assets | 21/28 | €19,527 | €19,527 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,940 | €1,940 | = | 0.0% |
| Land and buildings | 22 | €440 | €440 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €17,587 | €17,587 | = | 0.0% |
| Current assets | 29/58 | €38,696 | €23,877 | -€14,819 | -38.3% |
| Amounts receivable within one year | 40/41 | €18,758 | €6,261 | -€12,497 | -66.6% |
| Other amounts receivable | 41 | €18,758 | €6,261 | -€12,497 | -66.6% |
| Cash at bank and in hand | 54/58 | €19,122 | €16,809 | -€2,313 | -12.1% |
| Deferred charges and accrued income | 490/1 | €816 | €807 | -€9 | -1.1% |
| Total equity and liabilities | 10/49 | €58,223 | €43,404 | -€14,819 | -25.5% |
| Equity | 10/15 | €38,622 | €41,904 | +€3,282 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,025 | €28,025 | = | 0.0% |
| 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 | €26,165 | €26,165 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,004 | -€4,721 | +€3,282 | +41.0% |
| Amounts payable | 17/49 | €19,601 | €1,500 | -€18,101 | -92.3% |
| Amounts payable within one year | 42/48 | €19,601 | €1,500 | -€18,101 | -92.3% |
| Current portion of amounts payable after more than one year | 42 | €14,107 | - | -€14,107 | |
| Trade debts | 44 | €2,276 | €1,500 | -€776 | -34.1% |
| Suppliers | 440/4 | €2,276 | €1,500 | -€776 | -34.1% |
| Taxes, remuneration and social security | 45 | €3,218 | - | -€3,218 | |
| Taxes | 450/3 | €3,218 | - | -€3,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,445 | - | -€10,445 | |
| Other operating charges | 640/8 | €400 | €387 | -€13 | -3.2% |
| Gross operating margin | 9900 | €36,778 | €4,799 | -€31,979 | -87.0% |
| Operating profit (loss) | 9901 | €25,932 | €4,412 | -€21,521 | -83.0% |
| Financial income | 75/76B | €330 | - | -€330 | |
| Recurring financial income | 75 | €330 | - | -€330 | |
| Financial charges | 65/66B | €911 | €1,129 | +€219 | +24.0% |
| Recurring financial charges | 65 | €911 | €1,129 | +€219 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €25,352 | €3,282 | -€22,070 | -87.1% |
| Income taxes | 67/77 | €3,218 | - | -€3,218 | |
| Profit (loss) for the period | 9904 | €22,134 | €3,282 | -€18,851 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,134 | €3,282 | -€18,851 | -85.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.