Artentec: 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.
Artentec
Largest movements
- Receivables within one year +€24,413
up €24,413 (+53071.7%), from €46 to €24,459
of which Trade receivables: +€17,500
- Tangible fixed assets +€14,904
new in 2025: €14,904
- Cash +€7,042
up €7,042 (+122.3%), from €5,756 to €12,798
mainly Other debts (+€21,783) and Net result for the year (+€17,766)
- Other debts +€21,783
up €21,783 (+445.7%), from €4,887 to €26,670
- Profit (loss) carried forward +€15,245
no longer reported in 2025 (was -€15,245)
- Tax, wage and social debts +€4,748
new in 2025: €4,748
of which Taxes: +€3,248
- Reserves +€2,521
new in 2025: €2,521
- Trade debts +€2,062
up €2,062 (+177.8%), from €1,160 to €3,222
- Gross operating margin +€35,345
up €35,345, from -€15,115 to €20,230
- Depreciation +€1,096
new in 2025: €1,096
- Taxes +€750
new in 2025: €750
- Other operating charges +€573
new in 2025: €573
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 | €5,802 | €52,161 | +€46,359 | +799.0% |
| Fixed assets | 21/28 | - | €14,904 | +€14,904 | |
| Tangible fixed assets | 22/27 | - | €14,904 | +€14,904 | |
| Furniture and vehicles | 24 | - | €14,904 | +€14,904 | |
| Current assets | 29/58 | €5,802 | €37,257 | +€31,455 | +542.1% |
| Amounts receivable within one year | 40/41 | €46 | €24,459 | +€24,413 | +53071.7% |
| Trade receivables | 40 | - | €17,500 | +€17,500 | |
| Other amounts receivable | 41 | €46 | €6,959 | +€6,913 | +15028.3% |
| Cash at bank and in hand | 54/58 | €5,756 | €12,798 | +€7,042 | +122.3% |
| Total equity and liabilities | 10/49 | €5,802 | €52,161 | +€46,359 | +799.0% |
| Equity | 10/15 | -€245 | €17,521 | +€17,766 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €2,521 | +€2,521 | |
| Distributable reserves | 133 | - | €2,521 | +€2,521 | |
| Profit (loss) carried forward | 14 | -€15,245 | - | +€15,245 | |
| Amounts payable | 17/49 | €6,047 | €34,640 | +€28,593 | +472.8% |
| Amounts payable within one year | 42/48 | €6,047 | €34,640 | +€28,593 | +472.8% |
| Trade debts | 44 | €1,160 | €3,222 | +€2,062 | +177.8% |
| Suppliers | 440/4 | €1,160 | €3,222 | +€2,062 | +177.8% |
| Taxes, remuneration and social security | 45 | - | €4,748 | +€4,748 | |
| Taxes | 450/3 | - | €3,248 | +€3,248 | |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €4,887 | €26,670 | +€21,783 | +445.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,096 | +€1,096 | |
| Other operating charges | 640/8 | - | €573 | +€573 | |
| Gross operating margin | 9900 | -€15,115 | €20,230 | +€35,345 | |
| Operating profit (loss) | 9901 | -€15,115 | €18,561 | +€33,676 | |
| Financial charges | 65/66B | €130 | €45 | -€85 | -65.4% |
| Recurring financial charges | 65 | €130 | €45 | -€85 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,245 | €18,516 | +€33,761 | |
| Income taxes | 67/77 | - | €750 | +€750 | |
| Profit (loss) for the period | 9904 | -€15,245 | €17,766 | +€33,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,245 | €17,766 | +€33,011 |
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 9 October 2026 via checked.be.