ARTIKAS CONSULTING: what changed
What changed
ARTIKAS CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€3,130
2024 · €39,784-€36,653
Equity
-€189,570
2024 · -€192,700+€3,130
Cash
€9,322
2024 · €16,949-€7,627
Balance sheet total
€530,794
2024 · €789,450-€258,657
Largest movements
Assets
- Receivables within one year -€192,298
down €192,298 (-81.5%), from €236,088 to €43,790
- Tangible fixed assets -€58,431
down €58,431 (-11.4%), from €512,577 to €454,146
of which Land and buildings: -€43,418
Equity and liabilities
- Other debts -€113,554
down €113,554 (-86.9%), from €130,601 to €17,048
- Trade debts -€112,084
down €112,084 (-92.3%), from €121,440 to €9,356
- Accrued charges and deferred income -€18,939
no longer reported in 2025 (was €18,939)
- Debts after one year -€18,729
down €18,729 (-3.1%), from €601,089 to €582,360
of which Financial debts: -€18,729
Income statement
- Gross operating margin -€38,732
down €38,732 (-24.4%), from €158,683 to €119,951
- Taxes -€6,630
down €6,630 (-54.6%), from €12,137 to €5,507
- Staff costs +€3,361
up €3,361 (+11.3%), from €29,695 to €33,056
- Depreciation +€3,309
up €3,309 (+5.2%), from €63,817 to €67,126
- Other operating charges -€1,915
down €1,915 (-25.3%), from €7,579 to €5,664
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€39,784
Gross operating margin
-€38,732
Staff costs
-€3,361
Depreciation
-€3,309
Other operating charges
+€1,915
Financial income
-€658
Financial charges
+€861
Taxes
+€6,630
Result 2025
€3,130
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€20,296
Investment
-€9,195
Financing
-€18,729
Cash 2024
€16,949
From operations (derived)
+€20,296
Net result for the year
+€3,130
Depreciation
+€67,126
Receivables within one year
+€192,298
Deferred charges and accrued income
+€801
Trade debts
-€112,084
Tax, wage and social debts
+€1,518
Other debts
-€113,554
Accrued charges and deferred income
-€18,939
Investment (derived)
-€9,195
Investment in fixed assets (net)
-€9,195
Financing
-€18,729
Debts after one year
-€18,729
Cash 2025
€9,322
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €789,450 | €530,794 | -€258,657 | -32.8% |
| Fixed assets | 21/28 | €512,627 | €454,696 | -€57,931 | -11.3% |
| Tangible fixed assets | 22/27 | €512,577 | €454,146 | -€58,431 | -11.4% |
| Land and buildings | 22 | €371,920 | €328,502 | -€43,418 | -11.7% |
| Furniture and vehicles | 24 | €59,006 | €41,031 | -€17,976 | -30.5% |
| Other tangible fixed assets | 26 | €81,651 | €84,613 | +€2,963 | +3.6% |
| Financial fixed assets | 28 | €50 | €550 | +€500 | +1,000% |
| Current assets | 29/58 | €276,823 | €76,098 | -€200,726 | -72.5% |
| Amounts receivable after more than one year | 29 | €10,820 | €10,820 | = | 0.0% |
| Other amounts receivable | 291 | €10,820 | €10,820 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €236,088 | €43,790 | -€192,298 | -81.5% |
| Trade receivables | 40 | €236,088 | €43,790 | -€192,298 | -81.5% |
| Cash at bank and in hand | 54/58 | €16,949 | €9,322 | -€7,627 | -45.0% |
| Deferred charges and accrued income | 490/1 | €12,966 | €12,166 | -€801 | -6.2% |
| Total equity and liabilities | 10/49 | €789,450 | €530,794 | -€258,657 | -32.8% |
| Equity | 10/15 | -€192,700 | -€189,570 | +€3,130 | +1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,809 | €42,809 | = | 0.0% |
| Distributable reserves | 133 | €42,809 | €42,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€247,910 | -€244,779 | +€3,130 | +1.3% |
| Provisions and deferred taxes | 16 | €71,377 | €71,377 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €71,377 | €71,377 | = | 0.0% |
| Pensions and similar obligations | 160 | €71,377 | €71,377 | = | 0.0% |
| Amounts payable | 17/49 | €910,774 | €648,987 | -€261,787 | -28.7% |
| Amounts payable after more than one year | 17 | €601,089 | €582,360 | -€18,729 | -3.1% |
| Financial debts | 170/4 | €151,389 | €132,660 | -€18,729 | -12.4% |
| Other amounts payable | 178/9 | €449,700 | €449,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €290,746 | €66,626 | -€224,119 | -77.1% |
| Current portion of amounts payable after more than one year | 42 | €18,729 | €18,729 | = | 0.0% |
| Trade debts | 44 | €121,440 | €9,356 | -€112,084 | -92.3% |
| Suppliers | 440/4 | €121,440 | €9,356 | -€112,084 | -92.3% |
| Taxes, remuneration and social security | 45 | €19,976 | €21,495 | +€1,518 | +7.6% |
| Taxes | 450/3 | €18,366 | €15,168 | -€3,199 | -17.4% |
| Remuneration and social security | 454/9 | €1,610 | €6,327 | +€4,717 | +293% |
| Other amounts payable | 47/48 | €130,601 | €17,048 | -€113,554 | -86.9% |
| Accrued charges and deferred income | 492/3 | €18,939 | - | -€18,939 | |
| Non-recurring operating income | 76A | €11,515 | - | -€11,515 | |
| Remuneration, social security and pensions | 62 | €29,695 | €33,056 | +€3,361 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,817 | €67,126 | +€3,309 | +5.2% |
| Other operating charges | 640/8 | €7,579 | €5,664 | -€1,915 | -25.3% |
| Gross operating margin | 9900 | €158,683 | €119,951 | -€38,732 | -24.4% |
| Operating profit (loss) | 9901 | €57,592 | €14,106 | -€43,486 | -75.5% |
| Financial income | 75/76B | €659 | €0 | -€658 | -99.9% |
| Recurring financial income | 75 | €659 | €0 | -€658 | -99.9% |
| Financial charges | 65/66B | €6,330 | €5,469 | -€861 | -13.6% |
| Recurring financial charges | 65 | €6,330 | €5,469 | -€861 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €51,920 | €8,637 | -€43,283 | -83.4% |
| Income taxes | 67/77 | €12,137 | €5,507 | -€6,630 | -54.6% |
| Profit (loss) for the period | 9904 | €39,784 | €3,130 | -€36,653 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,784 | €3,130 | -€36,653 | -92.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.