ARTIE.STUDIO: 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.
ARTIE.STUDIO
Largest movements
- Cash -€554
down €554 (-59.5%), from €932 to €378
mainly Net result for the year (-€1,630) and Receivables within one year (-€244)
- Receivables within one year +€244
up €244 (+74.8%), from €326 to €569
- Profit (loss) carried forward -€1,630
down €1,630 (-74.2%), from -€2,197 to -€3,827
- Other debts +€1,469
up €1,469 (+113%), from €1,305 to €2,774
- Trade debts -€150
no longer reported in 2025 (was €150)
- Gross operating margin +€590
up €590 (+27.2%), from -€2,172 to -€1,582
- Financial charges +€23
up €23 (+91.5%), from €25 to €48
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 | €1,258 | €947 | -€311 | -24.7% |
| Current assets | 29/58 | €1,258 | €947 | -€311 | -24.7% |
| Amounts receivable within one year | 40/41 | €326 | €569 | +€244 | +74.8% |
| Other amounts receivable | 41 | €326 | €569 | +€244 | +74.8% |
| Cash at bank and in hand | 54/58 | €932 | €378 | -€554 | -59.5% |
| Total equity and liabilities | 10/49 | €1,258 | €947 | -€311 | -24.7% |
| Equity | 10/15 | -€197 | -€1,827 | -€1,630 | -828% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,197 | -€3,827 | -€1,630 | -74.2% |
| Amounts payable | 17/49 | €1,455 | €2,774 | +€1,319 | +90.7% |
| Amounts payable within one year | 42/48 | €1,455 | €2,774 | +€1,319 | +90.7% |
| Trade debts | 44 | €150 | - | -€150 | |
| Suppliers | 440/4 | €150 | - | -€150 | |
| Other amounts payable | 47/48 | €1,305 | €2,774 | +€1,469 | +113% |
| Gross operating margin | 9900 | -€2,172 | -€1,582 | +€590 | +27.2% |
| Operating profit (loss) | 9901 | -€2,172 | -€1,582 | +€590 | +27.2% |
| Financial charges | 65/66B | €25 | €48 | +€23 | +91.5% |
| Recurring financial charges | 65 | €25 | €48 | +€23 | +91.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,197 | -€1,630 | +€567 | +25.8% |
| Profit (loss) for the period | 9904 | -€2,197 | -€1,630 | +€567 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,197 | -€1,630 | +€567 | +25.8% |
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 16 October 2026 via checked.be.