Artis'An: 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.
Artis'An
Largest movements
- Tangible fixed assets -€37,641
down €37,641 (-23.3%), from €161,814 to €124,174
of which Furniture and vehicles: -€29,400
- Cash -€33,920
down €33,920 (-18.9%), from €179,308 to €145,388
mainly Other debts (-€58,720) and Contributions, distributions and other (-€19,849)
- Receivables within one year -€9,397
down €9,397 (-57.6%), from €16,327 to €6,930
of which Trade receivables: -€12,433
- Other debts -€58,720
down €58,720 (-98.2%), from €59,767 to €1,047
- Tax, wage and social debts -€13,887
down €13,887 (-73.9%), from €18,788 to €4,900
of which Taxes: -€16,768
- Debts after one year -€10,149
down €10,149 (-24.1%), from €42,073 to €31,924
- Trade debts -€6,789
down €6,789 (-68.5%), from €9,916 to €3,126
- Turnover -€582,500
no longer reported in 2025 (was €582,500)
- Purchases and services -€390,307
no longer reported in 2025 (was €390,307)
- Gross operating margin -€78,178
down €78,178 (-38.7%), from €201,990 to €123,812
- Taxes -€15,708
down €15,708 (-74.3%), from €21,147 to €5,439
- Depreciation +€10,012
up €10,012 (+26.3%), from €38,089 to €48,100
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 | €361,101 | €277,255 | -€83,846 | -23.2% |
| Formation expenses | 20 | €336 | €112 | -€224 | -66.7% |
| Fixed assets | 21/28 | €161,814 | €124,174 | -€37,641 | -23.3% |
| Tangible fixed assets | 22/27 | €161,814 | €124,174 | -€37,641 | -23.3% |
| Plant, machinery and equipment | 23 | €61,364 | €55,141 | -€6,223 | -10.1% |
| Furniture and vehicles | 24 | €95,103 | €65,703 | -€29,400 | -30.9% |
| Other tangible fixed assets | 26 | €5,348 | €3,330 | -€2,018 | -37.7% |
| Current assets | 29/58 | €198,951 | €152,970 | -€45,981 | -23.1% |
| Amounts receivable within one year | 40/41 | €16,327 | €6,930 | -€9,397 | -57.6% |
| Trade receivables | 40 | €12,433 | - | -€12,433 | |
| Other amounts receivable | 41 | €3,894 | €6,930 | +€3,036 | +78.0% |
| Cash at bank and in hand | 54/58 | €179,308 | €145,388 | -€33,920 | -18.9% |
| Deferred charges and accrued income | 490/1 | €3,316 | €652 | -€2,664 | -80.3% |
| Total equity and liabilities | 10/49 | €361,101 | €277,255 | -€83,846 | -23.2% |
| Equity | 10/15 | €220,617 | €226,027 | +€5,410 | +2.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,117 | €210,376 | +€2,259 | +1.1% |
| Investment grants | 15 | - | €3,151 | +€3,151 | |
| Amounts payable | 17/49 | €140,484 | €51,228 | -€89,256 | -63.5% |
| Amounts payable after more than one year | 17 | €42,073 | €31,924 | -€10,149 | -24.1% |
| Financial debts | 170/4 | €42,073 | €31,924 | -€10,149 | -24.1% |
| Amounts payable within one year | 42/48 | €98,332 | €19,223 | -€79,109 | -80.5% |
| Current portion of amounts payable after more than one year | 42 | €9,861 | €10,149 | +€288 | +2.9% |
| Trade debts | 44 | €9,916 | €3,126 | -€6,789 | -68.5% |
| Suppliers | 440/4 | €9,916 | €3,126 | -€6,789 | -68.5% |
| Taxes, remuneration and social security | 45 | €18,788 | €4,900 | -€13,887 | -73.9% |
| Taxes | 450/3 | €18,254 | €1,486 | -€16,768 | -91.9% |
| Remuneration and social security | 454/9 | €534 | €3,414 | +€2,880 | +540% |
| Other amounts payable | 47/48 | €59,767 | €1,047 | -€58,720 | -98.2% |
| Accrued charges and deferred income | 492/3 | €80 | €82 | +€2 | +3.1% |
| Turnover | 70 | €582,500 | - | -€582,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €390,307 | - | -€390,307 | |
| Remuneration, social security and pensions | 62 | €51,140 | €42,068 | -€9,072 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,089 | €48,100 | +€10,012 | +26.3% |
| Other operating charges | 640/8 | €1,779 | €1,827 | +€47 | +2.7% |
| Gross operating margin | 9900 | €201,990 | €123,812 | -€78,178 | -38.7% |
| Operating profit (loss) | 9901 | €110,983 | €31,817 | -€79,165 | -71.3% |
| Financial income | 75/76B | €970 | €1,593 | +€623 | +64.3% |
| Recurring financial income | 75 | €970 | €1,593 | +€623 | +64.3% |
| Financial charges | 65/66B | €3,201 | €2,713 | -€489 | -15.3% |
| Recurring financial charges | 65 | €3,201 | €2,713 | -€489 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €108,751 | €30,698 | -€78,053 | -71.8% |
| Income taxes | 67/77 | €21,147 | €5,439 | -€15,708 | -74.3% |
| Profit (loss) for the period | 9904 | €87,605 | €25,259 | -€62,346 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,605 | €25,259 | -€62,346 | -71.2% |
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 26 October 2026 via checked.be.