Artika: 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.
Artika
Largest movements
- Cash +€17,821
up €17,821 (+36.0%), from €49,483 to €67,304
mainly Net result for the year (+€10,599) and Receivables within one year (+€10,405)
- Receivables within one year -€10,405
down €10,405 (-31.0%), from €33,612 to €23,207
of which Trade receivables: -€10,449
- Deferred charges and accrued income -€2,782
down €2,782 (-100.0%), from €2,782 to €0
- Tangible fixed assets -€1,556
down €1,556 (-64.0%), from €2,430 to €874
- Trade debts -€10,983
down €10,983 (-91.5%), from €11,999 to €1,016
- Profit (loss) carried forward +€10,599
up €10,599 (+56.3%), from -€18,831 to -€8,231
- Tax, wage and social debts +€2,916
up €2,916 (+29.4%), from €9,923 to €12,839
of which Remuneration and social security: +€1,740
- Taxes +€3,326
up €3,326 (+1108.6%), from €300 to €3,626
- Gross operating margin +€373
up €373 (+2.3%), from €16,062 to €16,436
- Other operating charges +€317
up €317 (+80.0%), from €396 to €713
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 | €88,307 | €91,386 | +€3,079 | +3.5% |
| Fixed assets | 21/28 | €2,430 | €874 | -€1,556 | -64.0% |
| Tangible fixed assets | 22/27 | €2,430 | €874 | -€1,556 | -64.0% |
| Furniture and vehicles | 24 | €2,430 | €874 | -€1,556 | -64.0% |
| Current assets | 29/58 | €85,877 | €90,511 | +€4,635 | +5.4% |
| Amounts receivable within one year | 40/41 | €33,612 | €23,207 | -€10,405 | -31.0% |
| Trade receivables | 40 | €24,212 | €13,763 | -€10,449 | -43.2% |
| Other amounts receivable | 41 | €9,400 | €9,444 | +€44 | +0.5% |
| Cash at bank and in hand | 54/58 | €49,483 | €67,304 | +€17,821 | +36.0% |
| Deferred charges and accrued income | 490/1 | €2,782 | €0 | -€2,782 | -100.0% |
| Total equity and liabilities | 10/49 | €88,307 | €91,386 | +€3,079 | +3.5% |
| Equity | 10/15 | €61,349 | €71,949 | +€10,599 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,980 | €73,980 | = | 0.0% |
| Distributable reserves | 133 | €73,980 | €73,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,831 | -€8,231 | +€10,599 | +56.3% |
| Amounts payable | 17/49 | €26,957 | €19,437 | -€7,521 | -27.9% |
| Amounts payable within one year | 42/48 | €26,957 | €19,437 | -€7,521 | -27.9% |
| Trade debts | 44 | €11,999 | €1,016 | -€10,983 | -91.5% |
| Suppliers | 440/4 | €11,999 | €1,016 | -€10,983 | -91.5% |
| Taxes, remuneration and social security | 45 | €9,923 | €12,839 | +€2,916 | +29.4% |
| Taxes | 450/3 | €6,363 | €7,539 | +€1,176 | +18.5% |
| Remuneration and social security | 454/9 | €3,560 | €5,300 | +€1,740 | +48.9% |
| Other amounts payable | 47/48 | €5,035 | €5,582 | +€547 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €1,556 | -€157 | -9.1% |
| Other operating charges | 640/8 | €396 | €713 | +€317 | +80.0% |
| Gross operating margin | 9900 | €16,062 | €16,436 | +€373 | +2.3% |
| Operating profit (loss) | 9901 | €13,954 | €14,167 | +€213 | +1.5% |
| Financial income | 75/76B | €64 | €102 | +€38 | +59.7% |
| Recurring financial income | 75 | €64 | €102 | +€38 | +59.7% |
| Financial charges | 65/66B | €61 | €43 | -€18 | -29.3% |
| Recurring financial charges | 65 | €61 | €43 | -€18 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €13,956 | €14,225 | +€269 | +1.9% |
| Income taxes | 67/77 | €300 | €3,626 | +€3,326 | +1108.6% |
| Profit (loss) for the period | 9904 | €13,656 | €10,599 | -€3,057 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,656 | €10,599 | -€3,057 | -22.4% |
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 28 September 2026 via checked.be.