Arteria Consulting: what changed
Arteria Consulting
Largest movements
- Current investments -€40,000
down €40,000 (-57.1%), from €70,000 to €30,000
- Cash +€30,517
up €30,517 (+374%), from €8,150 to €38,667
mainly Current investments (+€40,000) and Depreciation (+€6,626)
- Tangible fixed assets -€6,626
down €6,626 (-28.9%), from €22,909 to €16,283
of which Furniture and vehicles: -€5,329
- Receivables within one year -€5,269
down €5,269 (-71.4%), from €7,385 to €2,115
of which Other amounts receivable: -€4,701
- Deferred charges and accrued income -€1,301
down €1,301 (-24.7%), from €5,273 to €3,972
- Reserves -€17,922
down €17,922 (-22.6%), from €79,284 to €61,362
- Current portion of long-term debt -€2,500
no longer reported in 2025 (was €2,500)
- Other debts -€1,930
down €1,930 (-9.8%), from €19,770 to €17,839
- Gross operating margin +€2,190
up €2,190 (+16.5%), from -€13,276 to -€11,086
- Financial income -€1,603
down €1,603 (-76.9%), from €2,086 to €483
- Other operating charges +€204
up €204 (+110%), from €185 to €389
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,717 | €92,037 | -€22,680 | -19.8% |
| Fixed assets | 21/28 | €22,909 | €16,283 | -€6,626 | -28.9% |
| Tangible fixed assets | 22/27 | €22,909 | €16,283 | -€6,626 | -28.9% |
| Plant, machinery and equipment | 23 | €1,592 | €295 | -€1,297 | -81.5% |
| Furniture and vehicles | 24 | €21,318 | €15,988 | -€5,329 | -25.0% |
| Current assets | 29/58 | €91,807 | €75,754 | -€16,054 | -17.5% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,385 | €2,115 | -€5,269 | -71.4% |
| Trade receivables | 40 | €1,941 | €1,373 | -€568 | -29.3% |
| Other amounts receivable | 41 | €5,443 | €742 | -€4,701 | -86.4% |
| Current investments | 50/53 | €70,000 | €30,000 | -€40,000 | -57.1% |
| Cash at bank and in hand | 54/58 | €8,150 | €38,667 | +€30,517 | +374% |
| Deferred charges and accrued income | 490/1 | €5,273 | €3,972 | -€1,301 | -24.7% |
| Total equity and liabilities | 10/49 | €114,717 | €92,037 | -€22,680 | -19.8% |
| Equity | 10/15 | €91,784 | €73,862 | -€17,922 | -19.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €79,284 | €61,362 | -€17,922 | -22.6% |
| Distributable reserves | 133 | €79,284 | €61,362 | -€17,922 | -22.6% |
| Amounts payable | 17/49 | €22,933 | €18,175 | -€4,758 | -20.7% |
| Amounts payable within one year | 42/48 | €22,632 | €18,081 | -€4,550 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | - | -€2,500 | |
| Trade debts | 44 | €153 | €196 | +€43 | +28.1% |
| Suppliers | 440/4 | €153 | €196 | +€43 | +28.1% |
| Taxes, remuneration and social security | 45 | €209 | €46 | -€163 | -78.0% |
| Taxes | 450/3 | €209 | €46 | -€163 | -78.0% |
| Other amounts payable | 47/48 | €19,770 | €17,839 | -€1,930 | -9.8% |
| Accrued charges and deferred income | 492/3 | €301 | €93 | -€208 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,626 | €6,626 | +€0 | 0.0% |
| Other operating charges | 640/8 | €185 | €389 | +€204 | +110% |
| Gross operating margin | 9900 | -€13,276 | -€11,086 | +€2,190 | +16.5% |
| Operating profit (loss) | 9901 | -€20,087 | -€18,101 | +€1,986 | +9.9% |
| Financial income | 75/76B | €2,086 | €483 | -€1,603 | -76.9% |
| Recurring financial income | 75 | €2,086 | €483 | -€1,603 | -76.9% |
| Financial charges | 65/66B | €134 | €126 | -€7 | -5.3% |
| Recurring financial charges | 65 | €134 | €126 | -€7 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,135 | -€17,745 | +€390 | +2.2% |
| Income taxes | 67/77 | €182 | €177 | -€5 | -2.7% |
| Profit (loss) for the period | 9904 | -€18,317 | -€17,922 | +€395 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,317 | -€17,922 | +€395 | +2.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.