ARTICON: 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.
ARTICON
Largest movements
- Cash +€1,521
up €1,521 (+5070.0%), from €30 to €1,551
mainly Net result for the year (+€1,521)
- Profit (loss) carried forward +€1,521
up €1,521 (+7.2%), from -€21,019 to -€19,498
- Gross operating margin +€3,458
up €3,458, from -€1,371 to €2,087
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.
Cash bridge derived
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 | €30 | €1,551 | +€1,521 | +5070.0% |
| Current assets | 29/58 | €30 | €1,551 | +€1,521 | +5070.0% |
| Cash at bank and in hand | 54/58 | €30 | €1,551 | +€1,521 | +5070.0% |
| Total equity and liabilities | 10/49 | €30 | €1,551 | +€1,521 | +5070.0% |
| Equity | 10/15 | -€559 | €962 | +€1,521 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,019 | -€19,498 | +€1,521 | +7.2% |
| Amounts payable | 17/49 | €589 | €589 | = | 0.0% |
| Amounts payable within one year | 42/48 | €589 | €589 | = | 0.0% |
| Other amounts payable | 47/48 | €589 | €589 | = | 0.0% |
| Other operating charges | 640/8 | €500 | €513 | +€13 | +2.6% |
| Gross operating margin | 9900 | -€1,371 | €2,087 | +€3,458 | |
| Operating profit (loss) | 9901 | -€1,871 | €1,574 | +€3,445 | |
| Financial charges | 65/66B | €40 | €53 | +€13 | +32.5% |
| Recurring financial charges | 65 | €40 | €53 | +€13 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,911 | €1,521 | +€3,432 | |
| Profit (loss) for the period | 9904 | -€1,911 | €1,521 | +€3,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,911 | €1,521 | +€3,432 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.