ARTILABO: 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.
ARTILABO
Largest movements
- Cash +€2,349
up €2,349 (+34.1%), from €6,891 to €9,240
mainly Net result for the year (+€2,850) and Other debts (+€198)
- Profit (loss) carried forward +€2,850
up €2,850 (+8.1%), from -€35,128 to -€32,278
- Gross operating margin -€3,346
down €3,346 (-36.1%), from €9,266 to €5,920
- Other operating charges +€2,905
up €2,905 (+660%), from €440 to €3,345
- Financial income +€2,250
up €2,250 (+237%), from €950 to €3,200
- Taxes +€510
up €510 (+22.4%), from €2,275 to €2,785
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 | €58,152 | €60,997 | +€2,845 | +4.9% |
| Fixed assets | 21/28 | €49,667 | €49,667 | = | 0.0% |
| Tangible fixed assets | 22/27 | €49,579 | €49,579 | = | 0.0% |
| Land and buildings | 22 | €49,579 | €49,579 | = | 0.0% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €8,485 | €11,330 | +€2,845 | +33.5% |
| Amounts receivable within one year | 40/41 | €1,594 | €2,090 | +€496 | +31.1% |
| Other amounts receivable | 41 | €1,594 | €2,090 | +€496 | +31.1% |
| Cash at bank and in hand | 54/58 | €6,891 | €9,240 | +€2,349 | +34.1% |
| Total equity and liabilities | 10/49 | €58,152 | €60,997 | +€2,845 | +4.9% |
| Equity | 10/15 | €32,460 | €35,310 | +€2,850 | +8.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,588 | €5,588 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,176 | €5,176 | = | 0.0% |
| Legal reserve | 130 | €5,176 | €5,176 | = | 0.0% |
| Distributable reserves | 133 | €412 | €412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,128 | -€32,278 | +€2,850 | +8.1% |
| Amounts payable | 17/49 | €25,692 | €25,687 | -€5 | 0.0% |
| Amounts payable after more than one year | 17 | €24,789 | €24,789 | = | 0.0% |
| Other amounts payable | 178/9 | €24,789 | €24,789 | = | 0.0% |
| Amounts payable within one year | 42/48 | €203 | €198 | -€5 | -2.5% |
| Trade debts | 44 | €203 | - | -€203 | |
| Suppliers | 440/4 | €203 | - | -€203 | |
| Other amounts payable | 47/48 | - | €198 | +€198 | |
| Accrued charges and deferred income | 492/3 | €700 | €700 | = | 0.0% |
| Other operating charges | 640/8 | €440 | €3,345 | +€2,905 | +660% |
| Gross operating margin | 9900 | €9,266 | €5,920 | -€3,346 | -36.1% |
| Operating profit (loss) | 9901 | €8,826 | €2,575 | -€6,251 | -70.8% |
| Financial income | 75/76B | €950 | €3,200 | +€2,250 | +237% |
| Recurring financial income | 75 | €950 | €3,200 | +€2,250 | +237% |
| Financial charges | 65/66B | €154 | €140 | -€14 | -9.1% |
| Recurring financial charges | 65 | €154 | €140 | -€14 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €9,622 | €5,635 | -€3,987 | -41.4% |
| Income taxes | 67/77 | €2,275 | €2,785 | +€510 | +22.4% |
| Profit (loss) for the period | 9904 | €7,347 | €2,850 | -€4,497 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,347 | €2,850 | -€4,497 | -61.2% |
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 17 October 2026 via checked.be.