ARTHMOBILE: 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.
ARTHMOBILE
Largest movements
- Receivables within one year +€15,475
up €15,475 (+29.9%), from €51,746 to €67,220
of which Trade receivables: +€25,685
- Intangible fixed assets -€8,370
no longer reported in 2024 (was €8,370)
- Stocks and contracts +€7,423
up €7,423 (+32.2%), from €23,025 to €30,448
- Tangible fixed assets -€6,760
down €6,760 (-1.5%), from €442,804 to €436,044
of which Land and buildings: -€11,915
- Debts after one year -€44,109
down €44,109 (-12.4%), from €354,521 to €310,411
- Profit (loss) carried forward +€37,646
up €37,646 (+118.7%), from €31,716 to €69,362
- Trade debts +€20,293
up €20,293 (+105.3%), from €19,267 to €39,560
- Turnover +€107,563
up €107,563 (+15.9%), from €678,452 to €786,016
- Staff costs +€71,368
up €71,368 (+105.9%), from €67,398 to €138,766
- Gross operating margin +€71,293
up €71,293 (+35.2%), from €202,510 to €273,803
- Purchases and services +€47,125
up €47,125 (+9.6%), from €491,808 to €538,933
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €620,905 | €623,765 | +€2,860 | +0.5% |
| Fixed assets | 21/28 | €451,456 | €436,326 | -€15,130 | -3.4% |
| Intangible fixed assets | 21 | €8,370 | - | -€8,370 | |
| Tangible fixed assets | 22/27 | €442,804 | €436,044 | -€6,760 | -1.5% |
| Land and buildings | 22 | €410,971 | €399,056 | -€11,915 | -2.9% |
| Plant, machinery and equipment | 23 | €31,833 | €32,008 | +€175 | +0.5% |
| Furniture and vehicles | 24 | - | €4,979 | +€4,979 | |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €169,449 | €187,439 | +€17,990 | +10.6% |
| Stocks and contracts in progress | 3 | €23,025 | €30,448 | +€7,423 | +32.2% |
| Stocks | 30/36 | €23,025 | €30,448 | +€7,423 | +32.2% |
| Amounts receivable within one year | 40/41 | €51,746 | €67,220 | +€15,475 | +29.9% |
| Trade receivables | 40 | €19,068 | €44,753 | +€25,685 | +134.7% |
| Other amounts receivable | 41 | €32,678 | €22,468 | -€10,210 | -31.2% |
| Cash at bank and in hand | 54/58 | €92,778 | €89,599 | -€3,179 | -3.4% |
| Deferred charges and accrued income | 490/1 | €1,901 | €172 | -€1,729 | -90.9% |
| Total equity and liabilities | 10/49 | €620,905 | €623,765 | +€2,860 | +0.5% |
| Equity | 10/15 | €58,716 | €96,362 | +€37,646 | +64.1% |
| Contributions | 10/11 | €27,000 | €27,000 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €31,716 | €69,362 | +€37,646 | +118.7% |
| Amounts payable | 17/49 | €562,189 | €527,404 | -€34,786 | -6.2% |
| Amounts payable after more than one year | 17 | €354,521 | €310,411 | -€44,109 | -12.4% |
| Financial debts | 170/4 | €354,521 | €310,411 | -€44,109 | -12.4% |
| Amounts payable within one year | 42/48 | €203,032 | €216,992 | +€13,961 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €46,323 | €44,109 | -€2,214 | -4.8% |
| Trade debts | 44 | €19,267 | €39,560 | +€20,293 | +105.3% |
| Suppliers | 440/4 | €19,267 | €39,560 | +€20,293 | +105.3% |
| Taxes, remuneration and social security | 45 | €40,441 | €36,323 | -€4,119 | -10.2% |
| Taxes | 450/3 | €28,207 | €33,541 | +€5,334 | +18.9% |
| Remuneration and social security | 454/9 | €12,234 | €2,781 | -€9,453 | -77.3% |
| Other amounts payable | 47/48 | €97,000 | €97,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,637 | - | -€4,637 | |
| Turnover | 70 | €678,452 | €786,016 | +€107,563 | +15.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €491,808 | €538,933 | +€47,125 | +9.6% |
| Remuneration, social security and pensions | 62 | €67,398 | €138,766 | +€71,368 | +105.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,709 | €32,986 | -€3,723 | -10.1% |
| Other operating charges | 640/8 | €4,681 | €3,711 | -€970 | -20.7% |
| Non-recurring operating charges | 66A | €106 | - | -€106 | |
| Gross operating margin | 9900 | €202,510 | €273,803 | +€71,293 | +35.2% |
| Operating profit (loss) | 9901 | €93,617 | €98,340 | +€4,724 | +5.0% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €12,773 | €11,713 | -€1,060 | -8.3% |
| Recurring financial charges | 65 | €12,773 | €11,713 | -€1,060 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €80,861 | €86,627 | +€5,766 | +7.1% |
| Income taxes | 67/77 | €18,334 | €18,981 | +€647 | +3.5% |
| Profit (loss) for the period | 9904 | €62,527 | €67,646 | +€5,119 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,527 | €67,646 | +€5,119 | +8.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.