ARTETOSCANA: what changed
ARTETOSCANA
Largest movements
- Receivables within one year -€1,261
down €1,261 (-8.9%), from €14,183 to €12,922
of which Trade receivables: -€1,848
- Stocks and contracts -€962
down €962 (-9.8%), from €9,790 to €8,828
- Other debts -€3,761
no longer reported in 2025 (was €3,761)
- Profit (loss) carried forward +€2,391
up €2,391 (+23.8%), from -€10,047 to -€7,657
- Short-term financial debts -€1,550
down €1,550 (-38.5%), from €4,028 to €2,479
- Tax, wage and social debts +€514
up €514 (+66.5%), from €773 to €1,287
- Trade debts +€370
up €370 (+15.6%), from €2,382 to €2,752
- Financial charges -€543
down €543 (-70.3%), from €773 to €229
- Gross operating margin +€474
up €474 (+11.7%), from €4,060 to €4,534
- Other operating charges -€341
down €341 (-30.6%), from €1,113 to €772
- Taxes -€286
down €286 (-18.2%), from €1,572 to €1,287
- Financial income +€145
new in 2025: €145
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,325 | €22,289 | -€2,036 | -8.4% |
| Current assets | 29/58 | €24,325 | €22,289 | -€2,036 | -8.4% |
| Stocks and contracts in progress | 3 | €9,790 | €8,828 | -€962 | -9.8% |
| Stocks | 30/36 | €9,790 | €8,828 | -€962 | -9.8% |
| Amounts receivable within one year | 40/41 | €14,183 | €12,922 | -€1,261 | -8.9% |
| Trade receivables | 40 | €13,876 | €12,028 | -€1,848 | -13.3% |
| Other amounts receivable | 41 | €307 | €894 | +€587 | +191% |
| Deferred charges and accrued income | 490/1 | €352 | €539 | +€187 | +53.0% |
| Total equity and liabilities | 10/49 | €24,325 | €22,289 | -€2,036 | -8.4% |
| Equity | 10/15 | €10,404 | €12,795 | +€2,391 | +23.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,047 | -€7,657 | +€2,391 | +23.8% |
| Amounts payable | 17/49 | €13,921 | €9,495 | -€4,427 | -31.8% |
| Amounts payable within one year | 42/48 | €13,921 | €9,495 | -€4,427 | -31.8% |
| Financial debts | 43 | €4,028 | €2,479 | -€1,550 | -38.5% |
| Credit institutions | 430/8 | €4,028 | €2,479 | -€1,550 | -38.5% |
| Trade debts | 44 | €2,382 | €2,752 | +€370 | +15.6% |
| Suppliers | 440/4 | €2,382 | €2,752 | +€370 | +15.6% |
| Advances received on contracts in progress | 46 | €2,977 | €2,977 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €773 | €1,287 | +€514 | +66.5% |
| Taxes | 450/3 | €773 | €1,287 | +€514 | +66.5% |
| Other amounts payable | 47/48 | €3,761 | - | -€3,761 | |
| Other operating charges | 640/8 | €1,113 | €772 | -€341 | -30.6% |
| Gross operating margin | 9900 | €4,060 | €4,534 | +€474 | +11.7% |
| Operating profit (loss) | 9901 | €2,947 | €3,762 | +€815 | +27.6% |
| Financial income | 75/76B | - | €145 | +€145 | |
| Recurring financial income | 75 | - | €145 | +€145 | |
| Financial charges | 65/66B | €773 | €229 | -€543 | -70.3% |
| Recurring financial charges | 65 | €773 | €229 | -€543 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €2,175 | €3,678 | +€1,503 | +69.1% |
| Income taxes | 67/77 | €1,572 | €1,287 | -€286 | -18.2% |
| Profit (loss) for the period | 9904 | €603 | €2,391 | +€1,788 | +297% |
| Profit (loss) for the period to be appropriated | 9905 | €603 | €2,391 | +€1,788 | +297% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.