ARTIAN: 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.
ARTIAN
Largest movements
- Receivables within one year -€24,799
down €24,799 (-5.8%), from €429,963 to €405,164
of which Other amounts receivable: -€26,316
- Receivables after one year +€12,400
new in 2025: €12,400
- Deferred charges and accrued income -€8,705
down €8,705 (-100%), from €8,705 to €0
- Other debts +€71,993
up €71,993 (+20.0%), from €360,756 to €432,749
- Tax, wage and social debts -€68,658
down €68,658 (-33.0%), from €208,045 to €139,387
- Profit (loss) carried forward -€34,604
down €34,604 (-37.7%), from -€91,864 to -€126,468
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Taxes +€27,158
new in 2025: €27,158
- Financial income -€8,705
down €8,705 (-100%), from €8,705 to €0
- Other operating charges -€4,930
down €4,930 (-95.2%), from €5,177 to €248
- Gross operating margin +€1,361
up €1,361 (+17.9%), from -€7,615 to -€6,253
- Financial charges -€803
down €803 (-45.9%), from €1,748 to €945
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 | €514,904 | €493,404 | -€21,499 | -4.2% |
| Fixed assets | 21/28 | €75,835 | €75,835 | = | 0.0% |
| Tangible fixed assets | 22/27 | €75,835 | €75,835 | = | 0.0% |
| Other tangible fixed assets | 26 | €75,835 | €75,835 | = | 0.0% |
| Current assets | 29/58 | €439,069 | €417,570 | -€21,499 | -4.9% |
| Amounts receivable after more than one year | 29 | - | €12,400 | +€12,400 | |
| Other amounts receivable | 291 | - | €12,400 | +€12,400 | |
| Amounts receivable within one year | 40/41 | €429,963 | €405,164 | -€24,799 | -5.8% |
| Trade receivables | 40 | €120,998 | €122,514 | +€1,516 | +1.3% |
| Other amounts receivable | 41 | €308,965 | €282,649 | -€26,316 | -8.5% |
| Cash at bank and in hand | 54/58 | €401 | €6 | -€395 | -98.5% |
| Deferred charges and accrued income | 490/1 | €8,705 | €0 | -€8,705 | -100% |
| Total equity and liabilities | 10/49 | €514,904 | €493,404 | -€21,499 | -4.2% |
| Equity | 10/15 | -€85,664 | -€107,868 | -€22,204 | -25.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Profit (loss) carried forward | 14 | -€91,864 | -€126,468 | -€34,604 | -37.7% |
| Amounts payable | 17/49 | €600,568 | €601,272 | +€705 | +0.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €600,568 | €601,272 | +€705 | +0.1% |
| Trade debts | 44 | €31,766 | €29,136 | -€2,630 | -8.3% |
| Suppliers | 440/4 | €31,766 | €29,136 | -€2,630 | -8.3% |
| Taxes, remuneration and social security | 45 | €208,045 | €139,387 | -€68,658 | -33.0% |
| Taxes | 450/3 | €208,045 | €139,387 | -€68,658 | -33.0% |
| Other amounts payable | 47/48 | €360,756 | €432,749 | +€71,993 | +20.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €5,177 | €248 | -€4,930 | -95.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€7,615 | -€6,253 | +€1,361 | +17.9% |
| Operating profit (loss) | 9901 | -€12,792 | -€6,501 | +€6,291 | +49.2% |
| Financial income | 75/76B | €8,705 | €0 | -€8,705 | -100% |
| Recurring financial income | 75 | €8,705 | €0 | -€8,705 | -100% |
| Financial charges | 65/66B | €1,748 | €945 | -€803 | -45.9% |
| Recurring financial charges | 65 | €1,748 | €945 | -€803 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,835 | -€7,446 | -€1,611 | -27.6% |
| Income taxes | 67/77 | - | €27,158 | +€27,158 | |
| Profit (loss) for the period | 9904 | -€5,835 | -€34,604 | -€28,769 | -493% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,835 | -€34,604 | -€28,769 | -493% |
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 18 October 2026 via checked.be.