ARTEMIS SERVICES: 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.
ARTEMIS SERVICES
Largest movements
- Receivables after one year -€130,529
down €130,529 (-87.0%), from €150,000 to €19,471
- Tangible fixed assets +€52,961
up €52,961 (+74.8%), from €70,808 to €123,769
of which Furniture and vehicles: +€50,349
- Cash -€49,386
down €49,386 (-57.5%), from €85,913 to €36,527
mainly Contributions, distributions and other (-€146,918) and Investment in fixed assets (net) (-€81,461)
- Receivables within one year -€22,562
down €22,562 (-36.4%), from €61,990 to €39,428
of which Trade receivables: -€25,621
- Reserves -€126,754
down €126,754 (-39.5%), from €321,142 to €194,388
- Other debts -€20,049
down €20,049 (-100.0%), from €20,049 to €0
- Gross operating margin -€77,650
down €77,650 (-54.9%), from €141,411 to €63,761
- Taxes -€20,575
down €20,575 (-63.3%), from €32,510 to €11,935
- Financial charges +€2,038
up €2,038 (+2745.1%), from €74 to €2,113
of which Non-recurring financial charges: +€2,000
- Financial income -€1,691
down €1,691 (-39.7%), from €4,260 to €2,569
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 | €376,830 | €226,406 | -€150,425 | -39.9% |
| Fixed assets | 21/28 | €70,808 | €123,769 | +€52,961 | +74.8% |
| Tangible fixed assets | 22/27 | €70,808 | €123,769 | +€52,961 | +74.8% |
| Plant, machinery and equipment | 23 | €5,066 | €3,766 | -€1,300 | -25.7% |
| Furniture and vehicles | 24 | €29,589 | €79,938 | +€50,349 | +170.2% |
| Other tangible fixed assets | 26 | €36,153 | €40,065 | +€3,912 | +10.8% |
| Current assets | 29/58 | €306,023 | €102,637 | -€203,386 | -66.5% |
| Amounts receivable after more than one year | 29 | €150,000 | €19,471 | -€130,529 | -87.0% |
| Other amounts receivable | 291 | €150,000 | €19,471 | -€130,529 | -87.0% |
| Amounts receivable within one year | 40/41 | €61,990 | €39,428 | -€22,562 | -36.4% |
| Trade receivables | 40 | €54,983 | €29,362 | -€25,621 | -46.6% |
| Other amounts receivable | 41 | €7,007 | €10,066 | +€3,059 | +43.7% |
| Cash at bank and in hand | 54/58 | €85,913 | €36,527 | -€49,386 | -57.5% |
| Deferred charges and accrued income | 490/1 | €8,120 | €7,212 | -€909 | -11.2% |
| Total equity and liabilities | 10/49 | €376,830 | €226,406 | -€150,425 | -39.9% |
| Equity | 10/15 | €333,542 | €206,788 | -€126,754 | -38.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €321,142 | €194,388 | -€126,754 | -39.5% |
| Distributable reserves | 133 | €321,142 | €194,388 | -€126,754 | -39.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,288 | €19,618 | -€23,671 | -54.7% |
| Amounts payable within one year | 42/48 | €43,288 | €19,618 | -€23,671 | -54.7% |
| Trade debts | 44 | €4,298 | €3,837 | -€460 | -10.7% |
| Suppliers | 440/4 | €4,298 | €3,837 | -€460 | -10.7% |
| Advances received on contracts in progress | 46 | €110 | €0 | -€110 | -100.0% |
| Taxes, remuneration and social security | 45 | €18,831 | €15,780 | -€3,051 | -16.2% |
| Taxes | 450/3 | €16,538 | €15,780 | -€758 | -4.6% |
| Remuneration and social security | 454/9 | €2,293 | €0 | -€2,293 | -100.0% |
| Other amounts payable | 47/48 | €20,049 | €0 | -€20,049 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,704 | €28,500 | -€1,204 | -4.1% |
| Other operating charges | 640/8 | €4,627 | €3,250 | -€1,378 | -29.8% |
| Non-recurring operating charges | 66A | - | €369 | +€369 | |
| Gross operating margin | 9900 | €141,411 | €63,761 | -€77,650 | -54.9% |
| Operating profit (loss) | 9901 | €107,080 | €31,643 | -€75,437 | -70.4% |
| Financial income | 75/76B | €4,260 | €2,569 | -€1,691 | -39.7% |
| Recurring financial income | 75 | €4,260 | €2,569 | -€1,691 | -39.7% |
| Financial charges | 65/66B | €74 | €2,113 | +€2,038 | +2745.1% |
| Recurring financial charges | 65 | €74 | €113 | +€38 | +51.5% |
| Non-recurring financial charges | 66B | - | €2,000 | +€2,000 | |
| Profit (loss) for the period before taxes | 9903 | €111,265 | €32,099 | -€79,166 | -71.2% |
| Income taxes | 67/77 | €32,510 | €11,935 | -€20,575 | -63.3% |
| Profit (loss) for the period | 9904 | €78,755 | €20,164 | -€58,591 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,755 | €20,164 | -€58,591 | -74.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.