Artémis Management: 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.
Artémis Management
Largest movements
- Receivables within one year +€15,082
new in 2024: €15,082
- Cash -€3,091
down €3,091 (-56.7%), from €5,452 to €2,362
mainly Receivables within one year (-€15,082)
- Profit (loss) carried forward +€4,363
no longer reported in 2024 (was -€4,363)
- Accrued charges and deferred income +€2,999
up €2,999 (+108.0%), from €2,776 to €5,775
- Reserves +€2,634
new in 2024: €2,634
- Gross operating margin +€14,782
up €14,782, from -€1,053 to €13,730
- Financial charges +€3,043
up €3,043 (+109.6%), from €2,776 to €5,819
- Taxes +€914
new in 2024: €914
- Other operating charges -€534
no longer reported in 2024 (was €534)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,452 | €167,444 | +€11,991 | +7.7% |
| Fixed assets | 21/28 | €150,000 | €150,000 | = | 0.0% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €5,452 | €17,444 | +€11,991 | +219.9% |
| Amounts receivable within one year | 40/41 | - | €15,082 | +€15,082 | |
| Trade receivables | 40 | - | €15,082 | +€15,082 | |
| Cash at bank and in hand | 54/58 | €5,452 | €2,362 | -€3,091 | -56.7% |
| Total equity and liabilities | 10/49 | €155,452 | €167,444 | +€11,991 | +7.7% |
| Equity | 10/15 | -€1,363 | €5,634 | +€6,997 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €2,634 | +€2,634 | |
| Distributable reserves | 133 | - | €2,634 | +€2,634 | |
| Profit (loss) carried forward | 14 | -€4,363 | - | +€4,363 | |
| Amounts payable | 17/49 | €156,816 | €161,810 | +€4,994 | +3.2% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,039 | €6,035 | +€1,995 | +49.4% |
| Trade debts | 44 | €384 | €1,930 | +€1,546 | +402.1% |
| Suppliers | 440/4 | €384 | €1,930 | +€1,546 | +402.1% |
| Taxes, remuneration and social security | 45 | €3,567 | €4,016 | +€449 | +12.6% |
| Taxes | 450/3 | €3,567 | €1,716 | -€1,851 | -51.9% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €89 | €89 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,776 | €5,775 | +€2,999 | +108.0% |
| Other operating charges | 640/8 | €534 | - | -€534 | |
| Gross operating margin | 9900 | -€1,053 | €13,730 | +€14,782 | |
| Operating profit (loss) | 9901 | -€1,587 | €13,730 | +€15,317 | |
| Financial charges | 65/66B | €2,776 | €5,819 | +€3,043 | +109.6% |
| Recurring financial charges | 65 | €2,776 | €5,819 | +€3,043 | +109.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,363 | €7,911 | +€12,274 | |
| Income taxes | 67/77 | - | €914 | +€914 | |
| Profit (loss) for the period | 9904 | -€4,363 | €6,997 | +€11,360 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,363 | €6,997 | +€11,360 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.