ARTIRIS: what changed
Two fiscal 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.
ARTIRIS
Largest movements
- Cash +€10,101
up €10,101 (+28.2%), from €35,829 to €45,930
mainly Net result for the year (+€29,408) and Other debts (+€10,331)
- Intangible fixed assets -€933
down €933 (-88.1%), from €1,060 to €127
- Other debts +€10,331
up €10,331 (+41.4%), from €24,933 to €35,263
- Gross operating margin +€4,838
up €4,838 (+12.3%), from €39,211 to €44,048
- Taxes +€3,181
up €3,181 (+44.4%), from €7,158 to €10,340
- Depreciation +€514
up €514 (+16.2%), from €3,168 to €3,682
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.
Cash bridge derived
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 | €60,831 | €70,823 | +€9,992 | +16.4% |
| Fixed assets | 21/28 | €14,153 | €13,471 | -€682 | -4.8% |
| Intangible fixed assets | 21 | €1,060 | €127 | -€933 | -88.1% |
| Tangible fixed assets | 22/27 | €13,093 | €13,344 | +€251 | +1.9% |
| Furniture and vehicles | 24 | €13,093 | €13,344 | +€251 | +1.9% |
| Current assets | 29/58 | €46,678 | €57,352 | +€10,674 | +22.9% |
| Amounts receivable within one year | 40/41 | €10,849 | €11,244 | +€396 | +3.6% |
| Trade receivables | 40 | €7,865 | €9,075 | +€1,210 | +15.4% |
| Other amounts receivable | 41 | €2,984 | €2,169 | -€814 | -27.3% |
| Cash at bank and in hand | 54/58 | €35,829 | €45,930 | +€10,101 | +28.2% |
| Deferred charges and accrued income | 490/1 | - | €178 | +€178 | |
| Total equity and liabilities | 10/49 | €60,831 | €70,823 | +€9,992 | +16.4% |
| Equity | 10/15 | €28,996 | €28,404 | -€592 | -2.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,996 | €8,404 | -€592 | -6.6% |
| Amounts payable | 17/49 | €31,835 | €42,419 | +€10,584 | +33.2% |
| Amounts payable within one year | 42/48 | €31,595 | €42,419 | +€10,824 | +34.3% |
| Trade debts | 44 | €387 | €373 | -€15 | -3.8% |
| Suppliers | 440/4 | €387 | €373 | -€15 | -3.8% |
| Taxes, remuneration and social security | 45 | €6,275 | €6,784 | +€508 | +8.1% |
| Taxes | 450/3 | €6,275 | €5,884 | -€392 | -6.2% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €24,933 | €35,263 | +€10,331 | +41.4% |
| Accrued charges and deferred income | 492/3 | €240 | - | -€240 | |
| Non-recurring operating income | 76A | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,168 | €3,682 | +€514 | +16.2% |
| Other operating charges | 640/8 | €387 | €476 | +€88 | +22.8% |
| Gross operating margin | 9900 | €39,211 | €44,048 | +€4,838 | +12.3% |
| Operating profit (loss) | 9901 | €35,655 | €39,891 | +€4,236 | +11.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €360 | €153 | -€207 | -57.5% |
| Recurring financial charges | 65 | €360 | €153 | -€207 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €35,295 | €39,748 | +€4,453 | +12.6% |
| Income taxes | 67/77 | €7,158 | €10,340 | +€3,181 | +44.4% |
| Profit (loss) for the period | 9904 | €28,137 | €29,408 | +€1,271 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,137 | €29,408 | +€1,271 | +4.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.