ArteriaCarotis: 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.
ArteriaCarotis
Largest movements
- Cash -€409,876
down €409,876 (-73.4%), from €558,569 to €148,693
mainly Contributions, distributions and other (-€492,518) and Trade debts (-€196,715)
- Deferred charges and accrued income -€104,108
down €104,108 (-98.1%), from €106,143 to €2,035
- Receivables within one year +€65,475
up €65,475 (+66.4%), from €98,570 to €164,044
of which Trade receivables: +€64,465
- Current investments -€12,054
down €12,054 (-8.8%), from €136,250 to €124,196
- Reserves -€440,778
down €440,778 (-89.5%), from €492,518 to €51,740
- Other debts +€226,952
up €226,952 (+175%), from €129,603 to €356,555
- Trade debts -€196,715
down €196,715 (-99.3%), from €198,013 to €1,297
- Tax, wage and social debts -€49,265
down €49,265 (-56.5%), from €87,221 to €37,955
- Gross operating margin -€298,327
down €298,327 (-80.4%), from €371,018 to €72,691
- Taxes -€79,700
down €79,700 (-81.4%), from €97,955 to €18,255
- Financial income -€10,038
down €10,038 (-66.1%), from €15,176 to €5,137
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 | €910,354 | €450,548 | -€459,806 | -50.5% |
| Fixed assets | 21/28 | €10,822 | €11,579 | +€758 | +7.0% |
| Tangible fixed assets | 22/27 | €10,822 | €11,579 | +€758 | +7.0% |
| Land and buildings | 22 | €5,998 | €5,328 | -€670 | -11.2% |
| Plant, machinery and equipment | 23 | €4,137 | €2,928 | -€1,210 | -29.2% |
| Furniture and vehicles | 24 | €686 | €3,323 | +€2,638 | +385% |
| Current assets | 29/58 | €899,532 | €438,968 | -€460,564 | -51.2% |
| Amounts receivable within one year | 40/41 | €98,570 | €164,044 | +€65,475 | +66.4% |
| Trade receivables | 40 | €57,572 | €122,037 | +€64,465 | +112% |
| Other amounts receivable | 41 | €40,997 | €42,007 | +€1,010 | +2.5% |
| Current investments | 50/53 | €136,250 | €124,196 | -€12,054 | -8.8% |
| Cash at bank and in hand | 54/58 | €558,569 | €148,693 | -€409,876 | -73.4% |
| Deferred charges and accrued income | 490/1 | €106,143 | €2,035 | -€104,108 | -98.1% |
| Total equity and liabilities | 10/49 | €910,354 | €450,548 | -€459,806 | -50.5% |
| Equity | 10/15 | €495,518 | €54,740 | -€440,778 | -89.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €492,518 | €51,740 | -€440,778 | -89.5% |
| Distributable reserves | 133 | €492,518 | €51,740 | -€440,778 | -89.5% |
| Amounts payable | 17/49 | €414,836 | €395,808 | -€19,029 | -4.6% |
| Amounts payable within one year | 42/48 | €414,836 | €395,808 | -€19,029 | -4.6% |
| Trade debts | 44 | €198,013 | €1,297 | -€196,715 | -99.3% |
| Suppliers | 440/4 | €198,013 | €1,297 | -€196,715 | -99.3% |
| Taxes, remuneration and social security | 45 | €87,221 | €37,955 | -€49,265 | -56.5% |
| Taxes | 450/3 | €87,221 | €37,955 | -€49,265 | -56.5% |
| Other amounts payable | 47/48 | €129,603 | €356,555 | +€226,952 | +175% |
| Non-recurring operating income | 76A | - | €2,620 | +€2,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,012 | €3,571 | +€1,559 | +77.5% |
| Other operating charges | 640/8 | €1,373 | €666 | -€707 | -51.5% |
| Gross operating margin | 9900 | €371,018 | €72,691 | -€298,327 | -80.4% |
| Operating profit (loss) | 9901 | €367,633 | €68,453 | -€299,180 | -81.4% |
| Financial income | 75/76B | €15,176 | €5,137 | -€10,038 | -66.1% |
| Recurring financial income | 75 | €15,176 | €5,137 | -€10,038 | -66.1% |
| Financial charges | 65/66B | €1,200 | €3,596 | +€2,396 | +200% |
| Recurring financial charges | 65 | €1,200 | €2,834 | +€1,634 | +136% |
| Non-recurring financial charges | 66B | - | €762 | +€762 | |
| Profit (loss) for the period before taxes | 9903 | €381,609 | €69,995 | -€311,614 | -81.7% |
| Income taxes | 67/77 | €97,955 | €18,255 | -€79,700 | -81.4% |
| Profit (loss) for the period | 9904 | €283,654 | €51,740 | -€231,914 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €283,654 | €51,740 | -€231,914 | -81.8% |
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 22 October 2026 via checked.be.