ARTHON: 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.
ARTHON
Largest movements
- Cash +€26,043
up €26,043 (+1261.0%), from €2,065 to €28,109
mainly Net result for the year (+€21,575) and Tax, wage and social debts (+€6,284)
- Receivables within one year +€2,339
up €2,339 (+2877.7%), from €81 to €2,420
of which Trade receivables: +€2,420
- Profit (loss) carried forward +€21,575
up €21,575, from -€21,297 to €278
- Tax, wage and social debts +€6,284
up €6,284 (+1735.9%), from €362 to €6,646
- Other debts +€875
up €875 (+20.9%), from €4,179 to €5,055
- Trade debts -€352
down €352 (-100.0%), from €352 to €0
- Gross operating margin +€31,720
up €31,720, from -€2,319 to €29,401
- Turnover +€30,750
new in 2025: €30,750
- Taxes +€5,394
new in 2025: €5,394
- Depreciation +€1,270
new in 2025: €1,270
- Purchases and services -€970
down €970 (-41.8%), from €2,319 to €1,349
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 | €2,147 | €30,529 | +€28,382 | +1322.2% |
| Current assets | 29/58 | €2,147 | €30,529 | +€28,382 | +1322.2% |
| Amounts receivable within one year | 40/41 | €81 | €2,420 | +€2,339 | +2877.7% |
| Trade receivables | 40 | - | €2,420 | +€2,420 | |
| Other amounts receivable | 41 | €81 | €0 | -€81 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,065 | €28,109 | +€26,043 | +1261.0% |
| Total equity and liabilities | 10/49 | €2,147 | €30,529 | +€28,382 | +1322.2% |
| Equity | 10/15 | -€2,747 | €18,828 | +€21,575 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,297 | €278 | +€21,575 | |
| Amounts payable | 17/49 | €4,893 | €11,701 | +€6,807 | +139.1% |
| Amounts payable within one year | 42/48 | €4,893 | €11,701 | +€6,807 | +139.1% |
| Trade debts | 44 | €352 | €0 | -€352 | -100.0% |
| Suppliers | 440/4 | €352 | €0 | -€352 | -100.0% |
| Taxes, remuneration and social security | 45 | €362 | €6,646 | +€6,284 | +1735.9% |
| Taxes | 450/3 | €362 | €6,646 | +€6,284 | +1735.9% |
| Other amounts payable | 47/48 | €4,179 | €5,055 | +€875 | +20.9% |
| Turnover | 70 | - | €30,750 | +€30,750 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,319 | €1,349 | -€970 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,270 | +€1,270 | |
| Other operating charges | 640/8 | €387 | €1,000 | +€613 | +158.3% |
| Gross operating margin | 9900 | -€2,319 | €29,401 | +€31,720 | |
| Operating profit (loss) | 9901 | -€2,706 | €27,131 | +€29,837 | |
| Financial charges | 65/66B | €117 | €163 | +€46 | +39.5% |
| Recurring financial charges | 65 | €117 | €163 | +€46 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,823 | €26,968 | +€29,791 | |
| Income taxes | 67/77 | - | €5,394 | +€5,394 | |
| Profit (loss) for the period | 9904 | -€2,823 | €21,575 | +€24,397 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,823 | €21,575 | +€24,397 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.