ARTIFICIOUS: 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.
ARTIFICIOUS
Largest movements
- Cash -€5,122
no longer reported in 2025 (was €5,122)
mainly Trade debts (-€5,839) and Net result for the year (-€5,086)
- Receivables within one year +€633
up €633 (+402.0%), from €158 to €791
- Other debts +€6,437
up €6,437 (+17.3%), from €37,180 to €43,617
- Trade debts -€5,839
down €5,839 (-79.8%), from €7,314 to €1,475
- Profit (loss) carried forward -€5,086
down €5,086 (-11.2%), from -€45,415 to -€50,502
- Financial charges -€255
no longer reported in 2025 (was €255)
- Gross operating margin +€194
up €194 (+4.0%), from -€4,881 to -€4,687
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 | €5,279 | €791 | -€4,489 | -85.0% |
| Current assets | 29/58 | €5,279 | €791 | -€4,489 | -85.0% |
| Amounts receivable within one year | 40/41 | €158 | €791 | +€633 | +402.0% |
| Other amounts receivable | 41 | €158 | €791 | +€633 | +402.0% |
| Cash at bank and in hand | 54/58 | €5,122 | - | -€5,122 | |
| Total equity and liabilities | 10/49 | €5,279 | €791 | -€4,489 | -85.0% |
| Equity | 10/15 | -€39,215 | -€44,302 | -€5,086 | -13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,415 | -€50,502 | -€5,086 | -11.2% |
| Amounts payable | 17/49 | €44,494 | €45,092 | +€598 | +1.3% |
| Amounts payable within one year | 42/48 | €44,494 | €45,092 | +€598 | +1.3% |
| Trade debts | 44 | €7,314 | €1,475 | -€5,839 | -79.8% |
| Suppliers | 440/4 | €7,314 | €1,475 | -€5,839 | -79.8% |
| Other amounts payable | 47/48 | €37,180 | €43,617 | +€6,437 | +17.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,881 | -€4,687 | +€194 | +4.0% |
| Operating profit (loss) | 9901 | -€5,268 | -€5,086 | +€182 | +3.4% |
| Financial charges | 65/66B | €255 | - | -€255 | |
| Recurring financial charges | 65 | €255 | - | -€255 | |
| Profit (loss) for the period before taxes | 9903 | -€5,523 | -€5,086 | +€437 | +7.9% |
| Profit (loss) for the period | 9904 | -€5,523 | -€5,086 | +€437 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,523 | -€5,086 | +€437 | +7.9% |
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.