ARTHIMARIE: 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.
ARTHIMARIE
Largest movements
- Receivables within one year -€3,086
down €3,086 (-92.0%), from €3,354 to €268
- Cash +€1,567
up €1,567 (+2.7%), from €58,662 to €60,229
mainly Receivables within one year (+€3,086) and Other debts (+€700)
- Profit (loss) carried forward -€2,222
down €2,222 (-18.9%), from -€11,730 to -€13,952
- Other debts +€700
new in 2025: €700
- Gross operating margin -€1,475
down €1,475 (-254.7%), from -€579 to -€2,054
- Financial charges +€47
up €47 (+35.0%), from €136 to €183
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 | €62,386 | €60,497 | -€1,890 | -3.0% |
| Current assets | 29/58 | €62,386 | €60,497 | -€1,890 | -3.0% |
| Amounts receivable within one year | 40/41 | €3,354 | €268 | -€3,086 | -92.0% |
| Other amounts receivable | 41 | €3,354 | €268 | -€3,086 | -92.0% |
| Cash at bank and in hand | 54/58 | €58,662 | €60,229 | +€1,567 | +2.7% |
| Deferred charges and accrued income | 490/1 | €370 | - | -€370 | |
| Total equity and liabilities | 10/49 | €62,386 | €60,497 | -€1,890 | -3.0% |
| Equity | 10/15 | €61,916 | €59,694 | -€2,222 | -3.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €67,396 | €67,396 | = | 0.0% |
| Distributable reserves | 133 | €67,396 | €67,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,730 | -€13,952 | -€2,222 | -18.9% |
| Amounts payable | 17/49 | €471 | €803 | +€333 | +70.7% |
| Amounts payable within one year | 42/48 | €471 | €803 | +€333 | +70.7% |
| Trade debts | 44 | €471 | €104 | -€367 | -78.0% |
| Suppliers | 440/4 | €471 | €104 | -€367 | -78.0% |
| Other amounts payable | 47/48 | - | €700 | +€700 | |
| Non-recurring operating income | 76A | - | €150 | +€150 | |
| Gross operating margin | 9900 | -€579 | -€2,054 | -€1,475 | -254.7% |
| Operating profit (loss) | 9901 | -€579 | -€2,054 | -€1,475 | -254.7% |
| Financial income | 75/76B | €5 | €15 | +€11 | +217.3% |
| Recurring financial income | 75 | €5 | €15 | +€11 | +217.3% |
| Financial charges | 65/66B | €136 | €183 | +€47 | +35.0% |
| Recurring financial charges | 65 | €136 | €183 | +€47 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€710 | -€2,222 | -€1,512 | -213.0% |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€713 | -€2,222 | -€1,509 | -211.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€713 | -€2,222 | -€1,509 | -211.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.