ARTIPLANCHES: 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.
ARTIPLANCHES
Largest movements
- Receivables within one year +€35,327
up €35,327 (+106%), from €33,337 to €68,664
of which Trade receivables: +€20,848
- Stocks and contracts -€32,000
no longer reported in 2025 (was €32,000)
- Tangible fixed assets -€25,396
down €25,396 (-67.2%), from €37,772 to €12,377
of which Furniture and vehicles: -€24,461
- Tax, wage and social debts -€12,822
down €12,822 (-67.3%), from €19,052 to €6,231
- Debts after one year -€8,959
down €8,959 (-58.8%), from €15,231 to €6,272
- Trade debts +€5,908
up €5,908 (+17.5%), from €33,832 to €39,740
- Current portion of long-term debt -€3,343
down €3,343 (-27.2%), from €12,302 to €8,959
- Profit (loss) carried forward -€2,421
down €2,421 (-18.1%), from €13,404 to €10,983
- Depreciation -€8,887
down €8,887 (-34.2%), from €25,976 to €17,089
- Financial charges +€4,218
up €4,218 (+135%), from €3,116 to €7,333
- Taxes +€2,877
new in 2025: €2,877
- Other operating charges +€553
up €553 (+130%), from €425 to €978
- Gross operating margin +€377
up €377 (+1.5%), from €25,594 to €25,971
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 | €104,017 | €82,380 | -€21,637 | -20.8% |
| Fixed assets | 21/28 | €37,772 | €12,377 | -€25,396 | -67.2% |
| Tangible fixed assets | 22/27 | €37,772 | €12,377 | -€25,396 | -67.2% |
| Plant, machinery and equipment | 23 | €1,639 | €705 | -€935 | -57.0% |
| Furniture and vehicles | 24 | €36,133 | €11,672 | -€24,461 | -67.7% |
| Current assets | 29/58 | €66,245 | €70,004 | +€3,759 | +5.7% |
| Stocks and contracts in progress | 3 | €32,000 | - | -€32,000 | |
| Contracts in progress | 37 | €32,000 | - | -€32,000 | |
| Amounts receivable within one year | 40/41 | €33,337 | €68,664 | +€35,327 | +106% |
| Trade receivables | 40 | €19,767 | €40,615 | +€20,848 | +105% |
| Other amounts receivable | 41 | €13,571 | €28,049 | +€14,479 | +107% |
| Cash at bank and in hand | 54/58 | €907 | €1,340 | +€433 | +47.7% |
| Total equity and liabilities | 10/49 | €104,017 | €82,380 | -€21,637 | -20.8% |
| Equity | 10/15 | €21,464 | €19,043 | -€2,421 | -11.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,404 | €10,983 | -€2,421 | -18.1% |
| Amounts payable | 17/49 | €82,553 | €63,337 | -€19,216 | -23.3% |
| Amounts payable after more than one year | 17 | €15,231 | €6,272 | -€8,959 | -58.8% |
| Financial debts | 170/4 | €15,231 | €6,272 | -€8,959 | -58.8% |
| Amounts payable within one year | 42/48 | €67,322 | €57,065 | -€10,257 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €12,302 | €8,959 | -€3,343 | -27.2% |
| Trade debts | 44 | €33,832 | €39,740 | +€5,908 | +17.5% |
| Suppliers | 440/4 | €33,832 | €39,740 | +€5,908 | +17.5% |
| Taxes, remuneration and social security | 45 | €19,052 | €6,231 | -€12,822 | -67.3% |
| Taxes | 450/3 | €19,052 | €6,231 | -€12,822 | -67.3% |
| Other amounts payable | 47/48 | €2,136 | €2,136 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €284 | - | -€284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,976 | €17,089 | -€8,887 | -34.2% |
| Other operating charges | 640/8 | €425 | €978 | +€553 | +130% |
| Non-recurring operating charges | 66A | - | €244 | +€244 | |
| Gross operating margin | 9900 | €25,594 | €25,971 | +€377 | +1.5% |
| Operating profit (loss) | 9901 | -€1,090 | €7,661 | +€8,751 | |
| Financial income | 75/76B | €7 | €128 | +€121 | +1,637% |
| Recurring financial income | 75 | €7 | €128 | +€121 | +1,637% |
| Financial charges | 65/66B | €3,116 | €7,333 | +€4,218 | +135% |
| Recurring financial charges | 65 | €3,116 | €7,333 | +€4,218 | +135% |
| Profit (loss) for the period before taxes | 9903 | -€4,199 | €456 | +€4,654 | |
| Income taxes | 67/77 | - | €2,877 | +€2,877 | |
| Profit (loss) for the period | 9904 | -€4,199 | -€2,421 | +€1,777 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,199 | -€2,421 | +€1,777 | +42.3% |
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 26 October 2026 via checked.be.