ARTICO SOLUTIONS: 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.
ARTICO SOLUTIONS
Largest movements
- Current investments +€153,412
up €153,412 (+184%), from €83,312 to €236,724
- Cash +€14,791
up €14,791 (+34.0%), from €43,453 to €58,244
mainly Net result for the year (+€155,121) and Tax, wage and social debts (+€31,612)
- Receivables within one year +€11,471
up €11,471 (+36.2%), from €31,649 to €43,120
of which Trade receivables: +€10,571
- Reserves +€155,121
up €155,121 (+109%), from €142,654 to €297,775
- Tax, wage and social debts +€31,612
up €31,612 (+727%), from €4,350 to €35,962
- Accrued charges and deferred income -€5,450
down €5,450 (-39.2%), from €13,920 to €8,469
- Gross operating margin +€202,141
up €202,141 (+1,706%), from €11,852 to €213,992
- Taxes +€68,355
up €68,355 (+4,704%), from €1,453 to €69,808
- Other operating charges -€5,788
down €5,788 (-87.3%), from €6,631 to €842
- Financial income +€4,669
up €4,669 (+42.7%), from €10,939 to €15,608
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 | €180,573 | €362,999 | +€182,425 | +101% |
| Fixed assets | 21/28 | €20,792 | €22,271 | +€1,479 | +7.1% |
| Tangible fixed assets | 22/27 | €20,792 | €22,271 | +€1,479 | +7.1% |
| Plant, machinery and equipment | 23 | - | €948 | +€948 | |
| Furniture and vehicles | 24 | €20,792 | €21,322 | +€530 | +2.6% |
| Current assets | 29/58 | €159,782 | €340,728 | +€180,947 | +113% |
| Amounts receivable within one year | 40/41 | €31,649 | €43,120 | +€11,471 | +36.2% |
| Trade receivables | 40 | €12,289 | €22,860 | +€10,571 | +86.0% |
| Other amounts receivable | 41 | €19,360 | €20,260 | +€900 | +4.6% |
| Current investments | 50/53 | €83,312 | €236,724 | +€153,412 | +184% |
| Cash at bank and in hand | 54/58 | €43,453 | €58,244 | +€14,791 | +34.0% |
| Deferred charges and accrued income | 490/1 | €1,367 | €2,641 | +€1,274 | +93.1% |
| Total equity and liabilities | 10/49 | €180,573 | €362,999 | +€182,425 | +101% |
| Equity | 10/15 | €161,254 | €316,375 | +€155,121 | +96.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,654 | €297,775 | +€155,121 | +109% |
| Distributable reserves | 133 | €142,654 | €297,775 | +€155,121 | +109% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,320 | €46,624 | +€27,304 | +141% |
| Amounts payable within one year | 42/48 | €5,400 | €38,154 | +€32,754 | +607% |
| Trade debts | 44 | €1,051 | €2,193 | +€1,142 | +109% |
| Suppliers | 440/4 | €1,051 | €2,193 | +€1,142 | +109% |
| Taxes, remuneration and social security | 45 | €4,350 | €35,962 | +€31,612 | +727% |
| Taxes | 450/3 | €4,350 | €35,962 | +€31,612 | +727% |
| Accrued charges and deferred income | 492/3 | €13,920 | €8,469 | -€5,450 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €681 | +€524 | +334% |
| Other operating charges | 640/8 | €6,631 | €842 | -€5,788 | -87.3% |
| Gross operating margin | 9900 | €11,852 | €213,992 | +€202,141 | +1,706% |
| Operating profit (loss) | 9901 | €5,064 | €212,469 | +€207,406 | +4,096% |
| Financial income | 75/76B | €10,939 | €15,608 | +€4,669 | +42.7% |
| Recurring financial income | 75 | €10,939 | €15,608 | +€4,669 | +42.7% |
| Financial charges | 65/66B | €1,335 | €3,148 | +€1,813 | +136% |
| Recurring financial charges | 65 | €1,335 | €3,148 | +€1,813 | +136% |
| Profit (loss) for the period before taxes | 9903 | €14,668 | €224,929 | +€210,261 | +1,433% |
| Income taxes | 67/77 | €1,453 | €69,808 | +€68,355 | +4,704% |
| Profit (loss) for the period | 9904 | €13,215 | €155,121 | +€141,906 | +1,074% |
| Profit (loss) for the period to be appropriated | 9905 | €13,215 | €155,121 | +€141,906 | +1,074% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.