ARTI MEAT: 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 MEAT
Largest movements
- Receivables within one year +€16,269
up €16,269 (+2,739%), from €594 to €16,863
of which Trade receivables: +€13,781
- Tangible fixed assets -€15,755
down €15,755 (-17.4%), from €90,378 to €74,623
of which Other tangible fixed assets: -€14,000
- Cash +€8,983
up €8,983 (+57.6%), from €15,609 to €24,592
mainly Trade debts (+€18,570) and Depreciation (+€15,755)
- Stocks and contracts +€4,015
up €4,015 (+184%), from €2,182 to €6,197
- Trade debts +€18,570
up €18,570 (+50.4%), from €36,830 to €55,400
- Other debts -€14,000
down €14,000 (-31.8%), from €44,000 to €30,000
- Tax, wage and social debts +€6,460
up €6,460 (+55.3%), from €11,683 to €18,143
of which Remuneration and social security: +€4,302
- Profit (loss) carried forward +€2,482
up €2,482 (+15.2%), from €16,328 to €18,810
- Turnover -€97,582
down €97,582 (-9.3%), from €1.0m to €948,158
- Purchases and services -€74,345
down €74,345 (-8.1%), from €920,464 to €846,119
- Gross operating margin -€23,237
down €23,237 (-18.5%), from €125,276 to €102,039
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 | €108,841 | €122,353 | +€13,512 | +12.4% |
| Fixed assets | 21/28 | €90,456 | €74,701 | -€15,755 | -17.4% |
| Tangible fixed assets | 22/27 | €90,378 | €74,623 | -€15,755 | -17.4% |
| Plant, machinery and equipment | 23 | €5,325 | €4,380 | -€945 | -17.7% |
| Furniture and vehicles | 24 | €1,053 | €243 | -€810 | -76.9% |
| Other tangible fixed assets | 26 | €84,000 | €70,000 | -€14,000 | -16.7% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €18,385 | €47,652 | +€29,267 | +159% |
| Stocks and contracts in progress | 3 | €2,182 | €6,197 | +€4,015 | +184% |
| Stocks | 30/36 | €2,182 | €6,197 | +€4,015 | +184% |
| Amounts receivable within one year | 40/41 | €594 | €16,863 | +€16,269 | +2,739% |
| Trade receivables | 40 | €552 | €14,333 | +€13,781 | +2,497% |
| Other amounts receivable | 41 | €42 | €2,530 | +€2,488 | +5,924% |
| Cash at bank and in hand | 54/58 | €15,609 | €24,592 | +€8,983 | +57.6% |
| Total equity and liabilities | 10/49 | €108,841 | €122,353 | +€13,512 | +12.4% |
| Equity | 10/15 | €16,328 | €18,810 | +€2,482 | +15.2% |
| Profit (loss) carried forward | 14 | €16,328 | €18,810 | +€2,482 | +15.2% |
| Amounts payable | 17/49 | €92,513 | €103,543 | +€11,030 | +11.9% |
| Amounts payable within one year | 42/48 | €92,513 | €103,543 | +€11,030 | +11.9% |
| Trade debts | 44 | €36,830 | €55,400 | +€18,570 | +50.4% |
| Suppliers | 440/4 | €36,830 | €55,400 | +€18,570 | +50.4% |
| Taxes, remuneration and social security | 45 | €11,683 | €18,143 | +€6,460 | +55.3% |
| Taxes | 450/3 | €1,483 | €3,641 | +€2,158 | +146% |
| Remuneration and social security | 454/9 | €10,200 | €14,502 | +€4,302 | +42.2% |
| Other amounts payable | 47/48 | €44,000 | €30,000 | -€14,000 | -31.8% |
| Turnover | 70 | €1,045,740 | €948,158 | -€97,582 | -9.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €920,464 | €846,119 | -€74,345 | -8.1% |
| Remuneration, social security and pensions | 62 | €84,697 | €83,574 | -€1,123 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,287 | €15,755 | -€2,532 | -13.8% |
| Other operating charges | 640/8 | €2,440 | - | -€2,440 | |
| Gross operating margin | 9900 | €125,276 | €102,039 | -€23,237 | -18.5% |
| Operating profit (loss) | 9901 | €19,852 | €2,710 | -€17,142 | -86.3% |
| Financial charges | 65/66B | €337 | €228 | -€109 | -32.3% |
| Recurring financial charges | 65 | €337 | €228 | -€109 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €19,515 | €2,482 | -€17,033 | -87.3% |
| Income taxes | 67/77 | €1,993 | - | -€1,993 | |
| Profit (loss) for the period | 9904 | €17,522 | €2,482 | -€15,040 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,522 | €2,482 | -€15,040 | -85.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.