Artikok: 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.
Artikok
Largest movements
- Tangible fixed assets -€10,160
down €10,160 (-17.9%), from €56,629 to €46,469
of which Furniture and vehicles: -€8,775
- Receivables within one year +€4,962
up €4,962 (+430%), from €1,154 to €6,116
of which Trade receivables: +€5,707
- Cash +€4,663
up €4,663 (+117%), from €3,976 to €8,639
mainly Depreciation (+€10,160) and Tax, wage and social debts (+€3,548)
- Deferred charges and accrued income +€997
up €997 (+69.7%), from €1,431 to €2,428
- Tax, wage and social debts +€3,548
up €3,548 (+287%), from €1,238 to €4,786
- Accrued charges and deferred income -€1,720
down €1,720 (-41.4%), from €4,155 to €2,435
- Profit (loss) carried forward -€1,314
down €1,314 (-66.4%), from €1,979 to €664
- Depreciation +€9,063
up €9,063 (+826%), from €1,097 to €10,160
- Gross operating margin +€6,567
up €6,567 (+161%), from €4,087 to €10,654
- Other operating charges +€938
up €938 (+280%), from €335 to €1,273
- Taxes -€215
down €215 (-32.0%), from €673 to €458
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 | €63,189 | €63,651 | +€462 | +0.7% |
| Fixed assets | 21/28 | €56,629 | €46,469 | -€10,160 | -17.9% |
| Tangible fixed assets | 22/27 | €56,629 | €46,469 | -€10,160 | -17.9% |
| Furniture and vehicles | 24 | €42,894 | €34,119 | -€8,775 | -20.5% |
| Other tangible fixed assets | 26 | €13,735 | €12,350 | -€1,385 | -10.1% |
| Current assets | 29/58 | €6,560 | €17,182 | +€10,622 | +162% |
| Amounts receivable within one year | 40/41 | €1,154 | €6,116 | +€4,962 | +430% |
| Trade receivables | 40 | €409 | €6,116 | +€5,707 | +1,396% |
| Other amounts receivable | 41 | €745 | €0 | -€745 | -100% |
| Cash at bank and in hand | 54/58 | €3,976 | €8,639 | +€4,663 | +117% |
| Deferred charges and accrued income | 490/1 | €1,431 | €2,428 | +€997 | +69.7% |
| Total equity and liabilities | 10/49 | €63,189 | €63,651 | +€462 | +0.7% |
| Equity | 10/15 | €4,479 | €3,164 | -€1,314 | -29.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,979 | €664 | -€1,314 | -66.4% |
| Amounts payable | 17/49 | €58,711 | €60,487 | +€1,776 | +3.0% |
| Amounts payable after more than one year | 17 | €39,527 | €39,527 | = | 0.0% |
| Financial debts | 170/4 | €39,527 | €39,527 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,029 | €18,525 | +€3,496 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €10,473 | €10,473 | = | 0.0% |
| Trade debts | 44 | €1,441 | €1,615 | +€174 | +12.1% |
| Suppliers | 440/4 | €1,441 | €1,615 | +€174 | +12.1% |
| Taxes, remuneration and social security | 45 | €1,238 | €4,786 | +€3,548 | +287% |
| Taxes | 450/3 | €1,238 | €4,786 | +€3,548 | +287% |
| Other amounts payable | 47/48 | €1,877 | €1,650 | -€227 | -12.1% |
| Accrued charges and deferred income | 492/3 | €4,155 | €2,435 | -€1,720 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,097 | €10,160 | +€9,063 | +826% |
| Other operating charges | 640/8 | €335 | €1,273 | +€938 | +280% |
| Gross operating margin | 9900 | €4,087 | €10,654 | +€6,567 | +161% |
| Operating profit (loss) | 9901 | €2,655 | -€780 | -€3,435 | |
| Financial charges | 65/66B | €3 | €76 | +€73 | +2,767% |
| Recurring financial charges | 65 | €3 | €76 | +€73 | +2,767% |
| Profit (loss) for the period before taxes | 9903 | €2,652 | -€856 | -€3,508 | |
| Income taxes | 67/77 | €673 | €458 | -€215 | -32.0% |
| Profit (loss) for the period | 9904 | €1,979 | -€1,314 | -€3,293 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,979 | -€1,314 | -€3,293 |
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 13 October 2026 via checked.be.