Artificial Software: 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.
Artificial Software
Largest movements
- Cash -€176,058
down €176,058 (-71.4%), from €246,680 to €70,623
mainly Other debts (-€225,715) and Contributions, distributions and other (-€114,285)
- Tangible fixed assets -€23,850
down €23,850 (-65.3%), from €36,525 to €12,675
of which Furniture and vehicles: -€18,339
- Receivables within one year +€14,011
up €14,011 (+20.0%), from €69,989 to €84,000
- Other debts -€225,715
down €225,715 (-66.4%), from €340,000 to €114,285
- Profit (loss) carried forward +€41,561
up €41,561 (+735.3%), from €5,652 to €47,213
- Tax, wage and social debts -€3,964
down €3,964 (-58.8%), from €6,743 to €2,779
- Gross operating margin -€271,938
down €271,938 (-52.4%), from €518,897 to €246,959
- Taxes -€64,563
down €64,563 (-56.3%), from €114,590 to €50,027
- Financial charges -€9,817
down €9,817 (-36.8%), from €26,652 to €16,835
- Depreciation -€8,064
down €8,064 (-25.3%), from €31,914 to €23,850
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 | €367,148 | €181,337 | -€185,811 | -50.6% |
| Fixed assets | 21/28 | €36,525 | €12,675 | -€23,850 | -65.3% |
| Tangible fixed assets | 22/27 | €36,525 | €12,675 | -€23,850 | -65.3% |
| Plant, machinery and equipment | 23 | €14,288 | €8,777 | -€5,511 | -38.6% |
| Furniture and vehicles | 24 | €22,237 | €3,898 | -€18,339 | -82.5% |
| Current assets | 29/58 | €330,623 | €168,662 | -€161,961 | -49.0% |
| Amounts receivable within one year | 40/41 | €69,989 | €84,000 | +€14,011 | +20.0% |
| Other amounts receivable | 41 | €69,989 | €84,000 | +€14,011 | +20.0% |
| Cash at bank and in hand | 54/58 | €246,680 | €70,623 | -€176,058 | -71.4% |
| Deferred charges and accrued income | 490/1 | €13,954 | €14,039 | +€86 | +0.6% |
| Total equity and liabilities | 10/49 | €367,148 | €181,337 | -€185,811 | -50.6% |
| Equity | 10/15 | €19,912 | €61,473 | +€41,561 | +208.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €5,652 | €47,213 | +€41,561 | +735.3% |
| Amounts payable | 17/49 | €347,236 | €119,864 | -€227,372 | -65.5% |
| Amounts payable within one year | 42/48 | €347,236 | €117,768 | -€229,468 | -66.1% |
| Trade debts | 44 | €493 | €704 | +€212 | +42.9% |
| Suppliers | 440/4 | €493 | €704 | +€212 | +42.9% |
| Taxes, remuneration and social security | 45 | €6,743 | €2,779 | -€3,964 | -58.8% |
| Taxes | 450/3 | €6,743 | €2,779 | -€3,964 | -58.8% |
| Other amounts payable | 47/48 | €340,000 | €114,285 | -€225,715 | -66.4% |
| Accrued charges and deferred income | 492/3 | - | €2,096 | +€2,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,914 | €23,850 | -€8,064 | -25.3% |
| Other operating charges | 640/8 | €864 | €585 | -€278 | -32.2% |
| Gross operating margin | 9900 | €518,897 | €246,959 | -€271,938 | -52.4% |
| Operating profit (loss) | 9901 | €486,119 | €222,523 | -€263,596 | -54.2% |
| Financial income | 75/76B | €114 | €184 | +€70 | +61.8% |
| Recurring financial income | 75 | €114 | €184 | +€70 | +61.8% |
| Financial charges | 65/66B | €26,652 | €16,835 | -€9,817 | -36.8% |
| Recurring financial charges | 65 | €26,652 | €16,835 | -€9,817 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €459,582 | €205,872 | -€253,709 | -55.2% |
| Income taxes | 67/77 | €114,590 | €50,027 | -€64,563 | -56.3% |
| Profit (loss) for the period | 9904 | €344,992 | €155,846 | -€189,146 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €344,992 | €155,846 | -€189,146 | -54.8% |
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 12 October 2026 via checked.be.