ARTENGY: 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.
ARTENGY
Largest movements
- Receivables after one year -€37,550
down €37,550 (-25.0%), from €150,000 to €112,450
- Receivables within one year -€1,908
down €1,908 (-93.7%), from €2,037 to €129
of which Trade receivables: -€1,450
- Reserves -€26,000
down €26,000 (-59.4%), from €43,760 to €17,760
of which Distributable reserves: -€26,000
- Other debts -€13,182
down €13,182 (-15.7%), from €84,098 to €70,916
- Profit (loss) carried forward +€2,922
up €2,922 (+313%), from €932 to €3,854
- Trade debts -€2,213
down €2,213 (-84.7%), from €2,613 to €400
- Gross operating margin +€3,358
up €3,358, from -€2,674 to €683
- Taxes +€743
up €743 (+232%), from €320 to €1,064
- Financial income -€666
down €666 (-14.8%), from €4,500 to €3,834
- Other operating charges -€153
down €153 (-27.7%), from €553 to €400
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 | €152,056 | €112,593 | -€39,463 | -26.0% |
| Current assets | 29/58 | €152,056 | €112,593 | -€39,463 | -26.0% |
| Amounts receivable after more than one year | 29 | €150,000 | €112,450 | -€37,550 | -25.0% |
| Other amounts receivable | 291 | €150,000 | €112,450 | -€37,550 | -25.0% |
| Amounts receivable within one year | 40/41 | €2,037 | €129 | -€1,908 | -93.7% |
| Trade receivables | 40 | €1,450 | €0 | -€1,450 | -100% |
| Other amounts receivable | 41 | €587 | €129 | -€458 | -78.0% |
| Cash at bank and in hand | 54/58 | €19 | €14 | -€5 | -25.3% |
| Total equity and liabilities | 10/49 | €152,056 | €112,593 | -€39,463 | -26.0% |
| Equity | 10/15 | €63,292 | €40,214 | -€23,078 | -36.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,760 | €17,760 | -€26,000 | -59.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €43,760 | €17,760 | -€26,000 | -59.4% |
| Profit (loss) carried forward | 14 | €932 | €3,854 | +€2,922 | +313% |
| Amounts payable | 17/49 | €88,764 | €72,379 | -€16,385 | -18.5% |
| Amounts payable within one year | 42/48 | €88,764 | €72,379 | -€16,385 | -18.5% |
| Trade debts | 44 | €2,613 | €400 | -€2,213 | -84.7% |
| Suppliers | 440/4 | €2,613 | €400 | -€2,213 | -84.7% |
| Taxes, remuneration and social security | 45 | €2,053 | €1,064 | -€990 | -48.2% |
| Taxes | 450/3 | €2,053 | €1,064 | -€990 | -48.2% |
| Other amounts payable | 47/48 | €84,098 | €70,916 | -€13,182 | -15.7% |
| Other operating charges | 640/8 | €553 | €400 | -€153 | -27.7% |
| Gross operating margin | 9900 | -€2,674 | €683 | +€3,358 | |
| Operating profit (loss) | 9901 | -€3,227 | €284 | +€3,511 | |
| Financial income | 75/76B | €4,500 | €3,834 | -€666 | -14.8% |
| Recurring financial income | 75 | €4,500 | €3,834 | -€666 | -14.8% |
| Financial charges | 65/66B | €113 | €132 | +€19 | +16.4% |
| Recurring financial charges | 65 | €113 | €132 | +€19 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €1,159 | €3,985 | +€2,826 | +244% |
| Income taxes | 67/77 | €320 | €1,064 | +€743 | +232% |
| Profit (loss) for the period | 9904 | €839 | €2,922 | +€2,082 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €839 | €2,922 | +€2,082 | +248% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.