Arties: 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.
Arties
Largest movements
- Receivables within one year -€13,185
down €13,185 (-26.7%), from €49,361 to €36,176
of which Trade receivables: -€15,155
- Cash +€3,098
up €3,098 (+25.6%), from €12,080 to €15,178
mainly Receivables within one year (+€13,185) and Depreciation (+€4,369)
- Financial fixed assets +€1,500
new in 2025: €1,500
- Other debts -€13,914
down €13,914 (-61.3%), from €22,692 to €8,778
- Tax, wage and social debts +€2,744
up €2,744 (+65.5%), from €4,186 to €6,930
of which Taxes: +€4,892
- Current portion of long-term debt +€2,594
new in 2025: €2,594
- Reserves +€2,013
up €2,013 (+5.9%), from €33,837 to €35,850
- Trade debts -€1,768
down €1,768 (-72.0%), from €2,456 to €687
- Gross operating margin +€1,509
up €1,509 (+6.6%), from €22,735 to €24,244
- Financial income -€998
down €998 (-99.1%), from €1,007 to €9
- Depreciation +€770
up €770 (+21.4%), from €3,599 to €4,369
- Staff costs -€659
down €659 (-4.1%), from €16,186 to €15,526
- Financial charges +€390
up €390 (+598%), from €65 to €455
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 | €71,171 | €63,061 | -€8,110 | -11.4% |
| Fixed assets | 21/28 | €9,730 | €11,707 | +€1,977 | +20.3% |
| Tangible fixed assets | 22/27 | €9,730 | €10,207 | +€477 | +4.9% |
| Land and buildings | 22 | €4,184 | €6,395 | +€2,211 | +52.8% |
| Furniture and vehicles | 24 | €5,546 | €3,812 | -€1,734 | -31.3% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €61,441 | €51,354 | -€10,087 | -16.4% |
| Amounts receivable within one year | 40/41 | €49,361 | €36,176 | -€13,185 | -26.7% |
| Trade receivables | 40 | €37,145 | €21,989 | -€15,155 | -40.8% |
| Other amounts receivable | 41 | €12,216 | €14,186 | +€1,970 | +16.1% |
| Cash at bank and in hand | 54/58 | €12,080 | €15,178 | +€3,098 | +25.6% |
| Total equity and liabilities | 10/49 | €71,171 | €63,061 | -€8,110 | -11.4% |
| Equity | 10/15 | €41,837 | €43,850 | +€2,013 | +4.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €33,837 | €35,850 | +€2,013 | +5.9% |
| Distributable reserves | 133 | €33,837 | €35,850 | +€2,013 | +5.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,334 | €19,211 | -€10,123 | -34.5% |
| Amounts payable after more than one year | 17 | - | €222 | +€222 | |
| Financial debts | 170/4 | - | €222 | +€222 | |
| Amounts payable within one year | 42/48 | €29,334 | €18,989 | -€10,345 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | - | €2,594 | +€2,594 | |
| Trade debts | 44 | €2,456 | €687 | -€1,768 | -72.0% |
| Suppliers | 440/4 | €2,456 | €687 | -€1,768 | -72.0% |
| Taxes, remuneration and social security | 45 | €4,186 | €6,930 | +€2,744 | +65.5% |
| Taxes | 450/3 | €2,038 | €6,930 | +€4,892 | +240% |
| Remuneration and social security | 454/9 | €2,148 | €0 | -€2,148 | -100% |
| Other amounts payable | 47/48 | €22,692 | €8,778 | -€13,914 | -61.3% |
| Remuneration, social security and pensions | 62 | €16,186 | €15,526 | -€659 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,599 | €4,369 | +€770 | +21.4% |
| Other operating charges | 640/8 | €502 | €554 | +€52 | +10.3% |
| Gross operating margin | 9900 | €22,735 | €24,244 | +€1,509 | +6.6% |
| Operating profit (loss) | 9901 | €2,448 | €3,795 | +€1,347 | +55.0% |
| Financial income | 75/76B | €1,007 | €9 | -€998 | -99.1% |
| Recurring financial income | 75 | €1,007 | €9 | -€998 | -99.1% |
| Financial charges | 65/66B | €65 | €455 | +€390 | +598% |
| Recurring financial charges | 65 | €65 | €455 | +€390 | +598% |
| Profit (loss) for the period before taxes | 9903 | €3,389 | €3,348 | -€41 | -1.2% |
| Income taxes | 67/77 | €1,720 | €1,336 | -€384 | -22.3% |
| Profit (loss) for the period | 9904 | €1,669 | €2,013 | +€344 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,669 | €2,013 | +€344 | +20.6% |
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 19 October 2026 via checked.be.