Artemis Consultancy: 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 Consultancy
Largest movements
- Receivables within one year -€74,632
down €74,632 (-77.8%), from €95,950 to €21,318
of which Other amounts receivable: -€53,437
- Tangible fixed assets -€57,978
down €57,978 (-5.7%), from €1.0m to €954,083
of which Land and buildings: -€36,438
- Cash +€48,576
up €48,576 (+33.3%), from €145,826 to €194,402
mainly Receivables within one year (+€74,632) and Depreciation (+€62,007)
- Other debts -€84,878
down €84,878 (-89.3%), from €95,000 to €10,122
- Profit (loss) carried forward +€52,388
up €52,388 (+65.3%), from -€80,225 to -€27,837
- Debts after one year -€44,182
down €44,182 (-8.2%), from €540,786 to €496,604
- Gross operating margin +€37,117
up €37,117 (+35.5%), from €104,547 to €141,664
- Other operating charges -€31,644
down €31,644 (-86.1%), from €36,750 to €5,106
- Taxes +€11,207
up €11,207 (+1,423%), from €788 to €11,994
- Provisions +€7,010
up €7,010, from -€7,010 to €0
- Financial charges -€5,921
down €5,921 (-36.0%), from €16,445 to €10,523
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 | €1,254,399 | €1,172,418 | -€81,981 | -6.5% |
| Fixed assets | 21/28 | €1,012,061 | €954,083 | -€57,978 | -5.7% |
| Tangible fixed assets | 22/27 | €1,012,061 | €954,083 | -€57,978 | -5.7% |
| Land and buildings | 22 | €940,411 | €903,972 | -€36,438 | -3.9% |
| Plant, machinery and equipment | 23 | €5,121 | €4,532 | -€589 | -11.5% |
| Furniture and vehicles | 24 | €66,529 | €45,579 | -€20,950 | -31.5% |
| Current assets | 29/58 | €242,338 | €218,335 | -€24,003 | -9.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €95,950 | €21,318 | -€74,632 | -77.8% |
| Trade receivables | 40 | €36,467 | €15,272 | -€21,195 | -58.1% |
| Other amounts receivable | 41 | €59,483 | €6,046 | -€53,437 | -89.8% |
| Cash at bank and in hand | 54/58 | €145,826 | €194,402 | +€48,576 | +33.3% |
| Deferred charges and accrued income | 490/1 | €562 | €2,614 | +€2,052 | +365% |
| Total equity and liabilities | 10/49 | €1,254,399 | €1,172,418 | -€81,981 | -6.5% |
| Equity | 10/15 | €559,385 | €611,773 | +€52,388 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €621,010 | €621,010 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €621,010 | €621,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,225 | -€27,837 | +€52,388 | +65.3% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €695,014 | €560,645 | -€134,369 | -19.3% |
| Amounts payable after more than one year | 17 | €540,786 | €496,604 | -€44,182 | -8.2% |
| Financial debts | 170/4 | €540,786 | €496,604 | -€44,182 | -8.2% |
| Amounts payable within one year | 42/48 | €154,228 | €64,041 | -€90,187 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €43,372 | €44,182 | +€809 | +1.9% |
| Financial debts | 43 | €537 | €192 | -€345 | -64.3% |
| Credit institutions | 430/8 | €537 | €192 | -€345 | -64.3% |
| Trade debts | 44 | €1,411 | €2,353 | +€942 | +66.7% |
| Suppliers | 440/4 | €1,411 | €2,353 | +€942 | +66.7% |
| Taxes, remuneration and social security | 45 | €13,908 | €7,192 | -€6,715 | -48.3% |
| Taxes | 450/3 | €13,908 | €7,192 | -€6,715 | -48.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €95,000 | €10,122 | -€84,878 | -89.3% |
| Remuneration, social security and pensions | 62 | €1,222 | €0 | -€1,222 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,659 | €62,007 | -€653 | -1.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,010 | €0 | +€7,010 | |
| Other operating charges | 640/8 | €36,750 | €5,106 | -€31,644 | -86.1% |
| Gross operating margin | 9900 | €104,547 | €141,664 | +€37,117 | +35.5% |
| Operating profit (loss) | 9901 | €10,925 | €74,552 | +€63,626 | +582% |
| Financial income | 75/76B | €4,109 | €354 | -€3,755 | -91.4% |
| Recurring financial income | 75 | €4,109 | €354 | -€3,755 | -91.4% |
| Financial charges | 65/66B | €16,445 | €10,523 | -€5,921 | -36.0% |
| Recurring financial charges | 65 | €16,445 | €10,523 | -€5,921 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,410 | €64,382 | +€65,792 | |
| Income taxes | 67/77 | €788 | €11,994 | +€11,207 | +1,423% |
| Profit (loss) for the period | 9904 | -€2,198 | €52,388 | +€54,586 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,198 | €52,388 | +€54,586 |
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 14 October 2026 via checked.be.