ARTIMON DIGITAL: 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.
ARTIMON DIGITAL
Largest movements
- Cash -€12,429
down €12,429 (-59.7%), from €20,825 to €8,396
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€7,103)
- Receivables within one year +€7,103
up €7,103 (+36.3%), from €19,549 to €26,652
of which Other amounts receivable: +€4,963
- Intangible fixed assets -€2,060
down €2,060 (-48.1%), from €4,280 to €2,220
- Tangible fixed assets -€986
down €986 (-88.7%), from €1,111 to €126
- Deferred charges and accrued income +€698
new in 2025: €698
- Reserves -€18,000
down €18,000 (-60.0%), from €30,000 to €12,000
- Trade debts +€10,792
up €10,792 (+93,765%), from €12 to €10,804
of which Suppliers: +€6,942
- Short-term financial debts -€845
no longer reported in 2025 (was €845)
- Gross operating margin -€23,300
down €23,300 (-79.8%), from €29,200 to €5,899
- Taxes -€5,715
down €5,715 (-88.2%), from €6,476 to €761
- Depreciation -€1,569
down €1,569 (-34.0%), from €4,615 to €3,046
- Financial charges +€463
up €463 (+159%), from €291 to €754
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 | €47,621 | €39,947 | -€7,674 | -16.1% |
| Fixed assets | 21/28 | €7,247 | €4,201 | -€3,046 | -42.0% |
| Intangible fixed assets | 21 | €4,280 | €2,220 | -€2,060 | -48.1% |
| Tangible fixed assets | 22/27 | €1,111 | €126 | -€986 | -88.7% |
| Furniture and vehicles | 24 | €1,111 | €126 | -€986 | -88.7% |
| Financial fixed assets | 28 | €1,855 | €1,855 | = | 0.0% |
| Current assets | 29/58 | €40,374 | €35,746 | -€4,628 | -11.5% |
| Amounts receivable within one year | 40/41 | €19,549 | €26,652 | +€7,103 | +36.3% |
| Trade receivables | 40 | €9,311 | €11,451 | +€2,140 | +23.0% |
| Other amounts receivable | 41 | €10,238 | €15,201 | +€4,963 | +48.5% |
| Cash at bank and in hand | 54/58 | €20,825 | €8,396 | -€12,429 | -59.7% |
| Deferred charges and accrued income | 490/1 | - | €698 | +€698 | |
| Total equity and liabilities | 10/49 | €47,621 | €39,947 | -€7,674 | -16.1% |
| Equity | 10/15 | €42,524 | €24,614 | -€17,910 | -42.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Contributions outside capital | 11 | €12,000 | €12,000 | = | 0.0% |
| Other | 1109/19 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €12,000 | -€18,000 | -60.0% |
| Distributable reserves | 133 | €30,000 | €12,000 | -€18,000 | -60.0% |
| Profit (loss) carried forward | 14 | €524 | €614 | +€90 | +17.3% |
| Amounts payable | 17/49 | €5,097 | €15,333 | +€10,236 | +201% |
| Amounts payable within one year | 42/48 | €5,097 | €15,333 | +€10,236 | +201% |
| Financial debts | 43 | €845 | - | -€845 | |
| Credit institutions | 430/8 | €845 | - | -€845 | |
| Trade debts | 44 | €12 | €10,804 | +€10,792 | +93,765% |
| Suppliers | 440/4 | €12 | €6,953 | +€6,942 | +60,309% |
| Bills of exchange payable | 441 | - | €3,851 | +€3,851 | |
| Taxes, remuneration and social security | 45 | €4,241 | €4,529 | +€288 | +6.8% |
| Taxes | 450/3 | €4,241 | €4,529 | +€288 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,615 | €3,046 | -€1,569 | -34.0% |
| Gross operating margin | 9900 | €29,200 | €5,899 | -€23,300 | -79.8% |
| Operating profit (loss) | 9901 | €24,585 | €2,853 | -€21,732 | -88.4% |
| Financial income | 75/76B | €641 | €752 | +€111 | +17.3% |
| Recurring financial income | 75 | €641 | €752 | +€111 | +17.3% |
| Financial charges | 65/66B | €291 | €754 | +€463 | +159% |
| Recurring financial charges | 65 | €291 | €754 | +€463 | +159% |
| Profit (loss) for the period before taxes | 9903 | €24,935 | €2,851 | -€22,084 | -88.6% |
| Income taxes | 67/77 | €6,476 | €761 | -€5,715 | -88.2% |
| Profit (loss) for the period | 9904 | €18,460 | €2,090 | -€16,369 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,460 | €2,090 | -€16,369 | -88.7% |
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 14 October 2026 via checked.be.