ArtionFDent: 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.
ArtionFDent
Largest movements
- Cash +€46,477
up €46,477 (+21.1%), from €220,467 to €266,945
mainly Other debts (+€189,740) and Net result for the year (+€89,790)
- Deferred charges and accrued income +€4,383
up €4,383 (+31.9%), from €13,749 to €18,131
- Other debts +€189,740
up €189,740 (+570%), from €33,314 to €223,053
- Profit (loss) carried forward -€130,210
down €130,210 (-81.5%), from €159,848 to €29,637
- Tax, wage and social debts -€8,873
down €8,873 (-23.6%), from €37,613 to €28,740
of which Taxes: -€8,873
- Gross operating margin +€32,856
up €32,856 (+36.3%), from €90,487 to €123,344
- Taxes +€9,418
up €9,418 (+44.0%), from €21,411 to €30,829
- Financial charges -€2,136
down €2,136 (-54.9%), from €3,887 to €1,751
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 | €234,271 | €285,076 | +€50,805 | +21.7% |
| Fixed assets | 21/28 | €55 | €0 | -€55 | -100% |
| Tangible fixed assets | 22/27 | €55 | €0 | -€55 | -100% |
| Plant, machinery and equipment | 23 | €55 | €0 | -€55 | -100% |
| Current assets | 29/58 | €234,216 | €285,076 | +€50,860 | +21.7% |
| Cash at bank and in hand | 54/58 | €220,467 | €266,945 | +€46,477 | +21.1% |
| Deferred charges and accrued income | 490/1 | €13,749 | €18,131 | +€4,383 | +31.9% |
| Total equity and liabilities | 10/49 | €234,271 | €285,076 | +€50,805 | +21.7% |
| Equity | 10/15 | €162,848 | €32,637 | -€130,210 | -80.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,848 | €29,637 | -€130,210 | -81.5% |
| Amounts payable | 17/49 | €71,423 | €252,439 | +€181,015 | +253% |
| Amounts payable within one year | 42/48 | €71,036 | €252,039 | +€181,003 | +255% |
| Trade debts | 44 | €109 | €246 | +€137 | +125% |
| Suppliers | 440/4 | €109 | €246 | +€137 | +125% |
| Taxes, remuneration and social security | 45 | €37,613 | €28,740 | -€8,873 | -23.6% |
| Taxes | 450/3 | €36,113 | €27,240 | -€8,873 | -24.6% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €33,314 | €223,053 | +€189,740 | +570% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,187 | €55 | -€1,132 | -95.3% |
| Other operating charges | 640/8 | €822 | €919 | +€97 | +11.8% |
| Gross operating margin | 9900 | €90,487 | €123,344 | +€32,856 | +36.3% |
| Operating profit (loss) | 9901 | €88,478 | €122,370 | +€33,892 | +38.3% |
| Financial charges | 65/66B | €3,887 | €1,751 | -€2,136 | -54.9% |
| Recurring financial charges | 65 | €3,887 | €1,751 | -€2,136 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €84,591 | €120,619 | +€36,027 | +42.6% |
| Income taxes | 67/77 | €21,411 | €30,829 | +€9,418 | +44.0% |
| Profit (loss) for the period | 9904 | €63,180 | €89,790 | +€26,609 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,180 | €89,790 | +€26,609 | +42.1% |
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 16 October 2026 via checked.be.