ARTHIB: what changed
Two fiscal 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.
ARTHIB
Largest movements
- Tangible fixed assets -€17,867
down €17,867 (-32.3%), from €55,250 to €37,384
of which Furniture and vehicles: -€15,873
- Cash +€4,118
up €4,118 (+8.2%), from €50,283 to €54,401
mainly Depreciation (+€17,867) and Net result for the year (+€7,111)
- Other debts -€12,173
down €12,173 (-53.8%), from €22,609 to €10,436
- Reserves +€7,100
up €7,100 (+7.0%), from €101,064 to €108,164
of which Distributable reserves: +€7,100
- Current portion of long-term debt -€5,791
no longer reported in 2025 (was €5,791)
- Tax, wage and social debts -€4,530
down €4,530 (-28.9%), from €15,660 to €11,130
of which Remuneration and social security: -€3,000
- Gross operating margin -€9,144
down €9,144 (-22.5%), from €40,639 to €31,495
- Taxes -€2,278
down €2,278 (-29.6%), from €7,700 to €5,421
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 | €132,270 | €117,922 | -€14,349 | -10.8% |
| Fixed assets | 21/28 | €55,250 | €37,384 | -€17,867 | -32.3% |
| Tangible fixed assets | 22/27 | €55,250 | €37,384 | -€17,867 | -32.3% |
| Plant, machinery and equipment | 23 | €3,571 | €1,577 | -€1,994 | -55.8% |
| Furniture and vehicles | 24 | €51,680 | €35,806 | -€15,873 | -30.7% |
| Current assets | 29/58 | €77,020 | €80,538 | +€3,518 | +4.6% |
| Amounts receivable within one year | 40/41 | €13,717 | €13,118 | -€599 | -4.4% |
| Trade receivables | 40 | €5,417 | €5,525 | +€108 | +2.0% |
| Other amounts receivable | 41 | €8,300 | €7,593 | -€708 | -8.5% |
| Current investments | 50/53 | €13,020 | €13,020 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,283 | €54,401 | +€4,118 | +8.2% |
| Total equity and liabilities | 10/49 | €132,270 | €117,922 | -€14,349 | -10.8% |
| Equity | 10/15 | €85,929 | €93,040 | +€7,111 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,064 | €108,164 | +€7,100 | +7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,204 | €106,304 | +€7,100 | +7.2% |
| Profit (loss) carried forward | 14 | -€21,335 | -€21,324 | +€11 | +0.1% |
| Amounts payable | 17/49 | €46,341 | €24,882 | -€21,460 | -46.3% |
| Amounts payable within one year | 42/48 | €45,991 | €24,182 | -€21,810 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €5,791 | - | -€5,791 | |
| Trade debts | 44 | €1,931 | €2,616 | +€685 | +35.5% |
| Suppliers | 440/4 | €1,931 | €2,616 | +€685 | +35.5% |
| Taxes, remuneration and social security | 45 | €15,660 | €11,130 | -€4,530 | -28.9% |
| Taxes | 450/3 | €12,660 | €11,130 | -€1,530 | -12.1% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €22,609 | €10,436 | -€12,173 | -53.8% |
| Accrued charges and deferred income | 492/3 | €350 | €700 | +€350 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,836 | €17,867 | +€31 | +0.2% |
| Other operating charges | 640/8 | €563 | €577 | +€14 | +2.5% |
| Non-recurring operating charges | 66A | €10 | €13 | +€3 | +34.2% |
| Gross operating margin | 9900 | €40,639 | €31,495 | -€9,144 | -22.5% |
| Operating profit (loss) | 9901 | €22,230 | €13,037 | -€9,193 | -41.4% |
| Financial income | 75/76B | €200 | €2 | -€198 | -99.0% |
| Recurring financial income | 75 | €200 | €2 | -€198 | -99.0% |
| Financial charges | 65/66B | €675 | €507 | -€168 | -24.9% |
| Recurring financial charges | 65 | €630 | €482 | -€148 | -23.5% |
| Non-recurring financial charges | 66B | €45 | €25 | -€20 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €21,755 | €12,532 | -€9,222 | -42.4% |
| Income taxes | 67/77 | €7,700 | €5,421 | -€2,278 | -29.6% |
| Profit (loss) for the period | 9904 | €14,055 | €7,111 | -€6,944 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,055 | €7,111 | -€6,944 | -49.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.