ARTHEMI CONSULTING: what changed
ARTHEMI CONSULTING
Largest movements
- Tangible fixed assets +€13,363
up €13,363 (+313%), from €4,274 to €17,637
of which Furniture and vehicles: +€13,655
- Cash -€4,330
down €4,330 (-16.8%), from €25,765 to €21,434
mainly Tax, wage and social debts (-€17,355) and Investment in fixed assets (net) (-€16,183)
- Profit (loss) carried forward +€23,393
new in 2025: €23,393
- Tax, wage and social debts -€17,355
down €17,355 (-45.9%), from €37,814 to €20,459
- Gross operating margin -€89,321
down €89,321 (-74.1%), from €120,473 to €31,152
- Taxes -€24,589
down €24,589 (-79.1%), from €31,097 to €6,507
- Financial income +€4,602
up €4,602 (+1,087%), from €423 to €5,025
- Depreciation +€1,254
up €1,254 (+80.0%), from €1,566 to €2,820
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 | €243,513 | €253,116 | +€9,603 | +3.9% |
| Fixed assets | 21/28 | €4,274 | €17,637 | +€13,363 | +313% |
| Tangible fixed assets | 22/27 | €4,274 | €17,637 | +€13,363 | +313% |
| Plant, machinery and equipment | 23 | €668 | €377 | -€291 | -43.6% |
| Furniture and vehicles | 24 | €3,606 | €17,261 | +€13,655 | +379% |
| Current assets | 29/58 | €239,239 | €235,478 | -€3,761 | -1.6% |
| Amounts receivable within one year | 40/41 | €13,189 | €13,189 | = | 0.0% |
| Trade receivables | 40 | €13,189 | €13,189 | = | 0.0% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,765 | €21,434 | -€4,330 | -16.8% |
| Deferred charges and accrued income | 490/1 | €286 | €855 | +€569 | +199% |
| Total equity and liabilities | 10/49 | €243,513 | €253,116 | +€9,603 | +3.9% |
| Equity | 10/15 | €203,007 | €226,400 | +€23,393 | +11.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €200,007 | €200,007 | = | 0.0% |
| Distributable reserves | 133 | €200,007 | €200,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €23,393 | +€23,393 | |
| Amounts payable | 17/49 | €40,506 | €26,716 | -€13,790 | -34.0% |
| Amounts payable within one year | 42/48 | €40,506 | €26,716 | -€13,790 | -34.0% |
| Trade debts | 44 | €1,191 | €2,321 | +€1,131 | +94.9% |
| Suppliers | 440/4 | €1,191 | €2,321 | +€1,131 | +94.9% |
| Taxes, remuneration and social security | 45 | €37,814 | €20,459 | -€17,355 | -45.9% |
| Taxes | 450/3 | €37,814 | €20,459 | -€17,355 | -45.9% |
| Other amounts payable | 47/48 | €1,501 | €3,936 | +€2,435 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €2,820 | +€1,254 | +80.0% |
| Other operating charges | 640/8 | €792 | €1,124 | +€332 | +41.9% |
| Gross operating margin | 9900 | €120,473 | €31,152 | -€89,321 | -74.1% |
| Operating profit (loss) | 9901 | €118,115 | €27,208 | -€90,907 | -77.0% |
| Financial income | 75/76B | €423 | €5,025 | +€4,602 | +1,087% |
| Recurring financial income | 75 | €423 | €5,025 | +€4,602 | +1,087% |
| Financial charges | 65/66B | €2,079 | €2,333 | +€253 | +12.2% |
| Recurring financial charges | 65 | €2,079 | €2,333 | +€253 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €116,459 | €29,900 | -€86,559 | -74.3% |
| Income taxes | 67/77 | €31,097 | €6,507 | -€24,589 | -79.1% |
| Profit (loss) for the period | 9904 | €85,362 | €23,393 | -€61,969 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,362 | €23,393 | -€61,969 | -72.6% |
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.