ARTHOS TECHNICS: 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.
ARTHOS TECHNICS
Largest movements
- Cash +€345,767
up €345,767 (+603.7%), from €57,272 to €403,039
mainly Net result for the year (+€188,847) and Tax, wage and social debts (+€173,675)
- Receivables within one year -€135,742
down €135,742 (-17.2%), from €788,921 to €653,179
of which Other amounts receivable: -€146,640
- Tax, wage and social debts +€173,675
up €173,675 (+195.1%), from €89,010 to €262,685
- Trade debts +€156,798
up €156,798 (+33.1%), from €474,022 to €630,820
- Profit (loss) carried forward -€126,153
down €126,153 (-47.9%), from €263,131 to €136,978
- Gross operating margin +€331,948
up €331,948 (+326.3%), from €101,725 to €433,673
- Taxes +€127,875
up €127,875 (+319.7%), from €40,000 to €167,875
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 | €846,623 | €1,056,648 | +€210,025 | +24.8% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €846,503 | €1,056,528 | +€210,025 | +24.8% |
| Amounts receivable within one year | 40/41 | €788,921 | €653,179 | -€135,742 | -17.2% |
| Trade receivables | 40 | €553,834 | €564,732 | +€10,899 | +2.0% |
| Other amounts receivable | 41 | €235,087 | €88,447 | -€146,640 | -62.4% |
| Current investments | 50/53 | €310 | €310 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,272 | €403,039 | +€345,767 | +603.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €846,623 | €1,056,648 | +€210,025 | +24.8% |
| Equity | 10/15 | €283,591 | €157,438 | -€126,153 | -44.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263,131 | €136,978 | -€126,153 | -47.9% |
| Amounts payable | 17/49 | €563,033 | €899,210 | +€336,178 | +59.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €563,033 | €899,210 | +€336,178 | +59.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €474,022 | €630,820 | +€156,798 | +33.1% |
| Suppliers | 440/4 | €474,022 | €630,820 | +€156,798 | +33.1% |
| Taxes, remuneration and social security | 45 | €89,010 | €262,685 | +€173,675 | +195.1% |
| Taxes | 450/3 | €89,010 | €262,685 | +€173,675 | +195.1% |
| Other amounts payable | 47/48 | - | €5,705 | +€5,705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | - | -€1,723 | |
| Other operating charges | 640/8 | - | €338 | +€338 | |
| Non-recurring operating charges | 66A | - | €75,705 | +€75,705 | |
| Gross operating margin | 9900 | €101,725 | €433,673 | +€331,948 | +326.3% |
| Operating profit (loss) | 9901 | €100,002 | €357,629 | +€257,627 | +257.6% |
| Financial charges | 65/66B | €439 | €907 | +€468 | +106.5% |
| Recurring financial charges | 65 | €439 | €907 | +€468 | +106.5% |
| Profit (loss) for the period before taxes | 9903 | €99,563 | €356,722 | +€257,159 | +258.3% |
| Income taxes | 67/77 | €40,000 | €167,875 | +€127,875 | +319.7% |
| Profit (loss) for the period | 9904 | €59,563 | €188,847 | +€129,284 | +217.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,563 | €188,847 | +€129,284 | +217.1% |
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 28 September 2026 via checked.be.