ARTIDENT: 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.
ARTIDENT
Largest movements
- Cash +€19,310
up €19,310 (+33.3%), from €57,976 to €77,286
mainly Net result for the year (+€28,855) and Depreciation (+€19,126)
- Tangible fixed assets -€13,615
down €13,615 (-22.6%), from €60,321 to €46,707
of which Furniture and vehicles: -€12,525
- Deferred charges and accrued income +€5,000
new in 2025: €5,000
- Receivables within one year -€4,830
down €4,830 (-24.7%), from €19,583 to €14,753
of which Trade receivables: -€8,007
- Reserves +€28,855
up €28,855 (+55.3%), from €52,154 to €81,009
- Debts after one year -€11,198
down €11,198 (-43.4%), from €25,804 to €14,607
- Tax, wage and social debts -€6,409
down €6,409 (-67.7%), from €9,465 to €3,056
of which Remuneration and social security: -€3,378
- Trade debts -€3,386
down €3,386 (-55.4%), from €6,112 to €2,726
- Other debts -€2,413
down €2,413 (-67.7%), from €3,563 to €1,150
- Staff costs -€39,226
down €39,226 (-73.0%), from €53,762 to €14,535
- Taxes +€11,927
up €11,927 (+332.4%), from €3,589 to €15,516
- Depreciation +€1,089
up €1,089 (+6.0%), from €18,037 to €19,126
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 | €137,880 | €143,746 | +€5,866 | +4.3% |
| Fixed assets | 21/28 | €60,321 | €46,707 | -€13,615 | -22.6% |
| Tangible fixed assets | 22/27 | €60,321 | €46,707 | -€13,615 | -22.6% |
| Plant, machinery and equipment | 23 | €7,282 | €5,021 | -€2,261 | -31.0% |
| Furniture and vehicles | 24 | €46,870 | €34,345 | -€12,525 | -26.7% |
| Other tangible fixed assets | 26 | €6,169 | €7,341 | +€1,172 | +19.0% |
| Current assets | 29/58 | €77,559 | €97,039 | +€19,480 | +25.1% |
| Amounts receivable within one year | 40/41 | €19,583 | €14,753 | -€4,830 | -24.7% |
| Trade receivables | 40 | €17,890 | €9,883 | -€8,007 | -44.8% |
| Other amounts receivable | 41 | €1,692 | €4,870 | +€3,178 | +187.8% |
| Cash at bank and in hand | 54/58 | €57,976 | €77,286 | +€19,310 | +33.3% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €137,880 | €143,746 | +€5,866 | +4.3% |
| Equity | 10/15 | €82,154 | €111,009 | +€28,855 | +35.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €52,154 | €81,009 | +€28,855 | +55.3% |
| Distributable reserves | 133 | €52,154 | €81,009 | +€28,855 | +55.3% |
| Amounts payable | 17/49 | €55,726 | €32,737 | -€22,989 | -41.3% |
| Amounts payable after more than one year | 17 | €25,804 | €14,607 | -€11,198 | -43.4% |
| Financial debts | 170/4 | €25,804 | €14,607 | -€11,198 | -43.4% |
| Amounts payable within one year | 42/48 | €29,922 | €18,130 | -€11,791 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €10,782 | €11,198 | +€416 | +3.9% |
| Trade debts | 44 | €6,112 | €2,726 | -€3,386 | -55.4% |
| Suppliers | 440/4 | €6,112 | €2,726 | -€3,386 | -55.4% |
| Taxes, remuneration and social security | 45 | €9,465 | €3,056 | -€6,409 | -67.7% |
| Taxes | 450/3 | €6,086 | €3,056 | -€3,030 | -49.8% |
| Remuneration and social security | 454/9 | €3,378 | - | -€3,378 | |
| Other amounts payable | 47/48 | €3,563 | €1,150 | -€2,413 | -67.7% |
| Remuneration, social security and pensions | 62 | €53,762 | €14,535 | -€39,226 | -73.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,037 | €19,126 | +€1,089 | +6.0% |
| Other operating charges | 640/8 | €1,127 | €1,197 | +€70 | +6.2% |
| Gross operating margin | 9900 | €80,741 | €80,636 | -€105 | -0.1% |
| Operating profit (loss) | 9901 | €7,815 | €45,778 | +€37,962 | +485.8% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €1,796 | €1,420 | -€376 | -20.9% |
| Recurring financial charges | 65 | €1,796 | €1,420 | -€376 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €6,019 | €44,370 | +€38,351 | +637.2% |
| Income taxes | 67/77 | €3,589 | €15,516 | +€11,927 | +332.4% |
| Profit (loss) for the period | 9904 | €2,430 | €28,855 | +€26,424 | +1087.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,430 | €28,855 | +€26,424 | +1087.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.