arti-chok: what changed
Two financial 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.
arti-chok
Largest movements
- Cash -€41,219
down €41,219 (-80.5%), from €51,228 to €10,010
mainly Investment in fixed assets (net) (-€20,500) and Tax, wage and social debts (-€13,498)
- Tangible fixed assets +€15,581
up €15,581 (+126%), from €12,357 to €27,938
of which Furniture and vehicles: +€16,135
- Receivables within one year +€3,747
up €3,747 (+36.3%), from €10,313 to €14,060
of which Other amounts receivable: +€4,955
- Tax, wage and social debts -€13,498
down €13,498 (-61.4%), from €21,987 to €8,489
of which Taxes: -€14,032
- Accrued charges and deferred income -€8,399
down €8,399 (-27.6%), from €30,401 to €22,002
- Gross operating margin -€11,625
down €11,625 (-33.7%), from €34,509 to €22,884
- Staff costs +€3,568
up €3,568 (+31.2%), from €11,454 to €15,022
- Taxes -€3,514
down €3,514 (-65.1%), from €5,400 to €1,886
- Depreciation +€1,672
up €1,672 (+51.5%), from €3,247 to €4,920
- Other operating charges -€1,494
down €1,494 (-62.3%), from €2,397 to €903
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.
Derived cash bridge
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 | €74,167 | €52,276 | -€21,891 | -29.5% |
| Fixed assets | 21/28 | €12,626 | €28,206 | +€15,581 | +123% |
| Tangible fixed assets | 22/27 | €12,357 | €27,938 | +€15,581 | +126% |
| Plant, machinery and equipment | 23 | €3,770 | €3,215 | -€555 | -14.7% |
| Furniture and vehicles | 24 | €8,587 | €24,722 | +€16,135 | +188% |
| Financial fixed assets | 28 | €269 | €269 | = | 0.0% |
| Current assets | 29/58 | €61,541 | €24,070 | -€37,471 | -60.9% |
| Amounts receivable within one year | 40/41 | €10,313 | €14,060 | +€3,747 | +36.3% |
| Trade receivables | 40 | €10,313 | €9,105 | -€1,208 | -11.7% |
| Other amounts receivable | 41 | - | €4,955 | +€4,955 | |
| Cash at bank and in hand | 54/58 | €51,228 | €10,010 | -€41,219 | -80.5% |
| Total equity and liabilities | 10/49 | €74,167 | €52,276 | -€21,891 | -29.5% |
| Equity | 10/15 | €16,878 | €16,878 | -€0 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,878 | €11,878 | -€0 | 0.0% |
| Distributable reserves | 133 | €11,878 | €11,878 | -€0 | 0.0% |
| Amounts payable | 17/49 | €57,289 | €35,398 | -€21,890 | -38.2% |
| Amounts payable within one year | 42/48 | €26,887 | €13,396 | -€13,491 | -50.2% |
| Trade debts | 44 | €4,901 | €4,908 | +€7 | +0.1% |
| Suppliers | 440/4 | €4,901 | €4,908 | +€7 | +0.1% |
| Taxes, remuneration and social security | 45 | €21,987 | €8,489 | -€13,498 | -61.4% |
| Taxes | 450/3 | €18,503 | €4,471 | -€14,032 | -75.8% |
| Remuneration and social security | 454/9 | €3,484 | €4,018 | +€534 | +15.3% |
| Accrued charges and deferred income | 492/3 | €30,401 | €22,002 | -€8,399 | -27.6% |
| Non-recurring operating income | 76A | €172 | - | -€172 | |
| Remuneration, social security and pensions | 62 | €11,454 | €15,022 | +€3,568 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,247 | €4,920 | +€1,672 | +51.5% |
| Other operating charges | 640/8 | €2,397 | €903 | -€1,494 | -62.3% |
| Gross operating margin | 9900 | €34,509 | €22,884 | -€11,625 | -33.7% |
| Operating profit (loss) | 9901 | €17,411 | €2,040 | -€15,371 | -88.3% |
| Financial charges | 65/66B | €133 | €154 | +€21 | +16.1% |
| Recurring financial charges | 65 | €133 | €154 | +€21 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €17,278 | €1,886 | -€15,393 | -89.1% |
| Income taxes | 67/77 | €5,400 | €1,886 | -€3,514 | -65.1% |
| Profit (loss) for the period | 9904 | €11,878 | -€0 | -€11,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,878 | -€0 | -€11,879 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.