Artis Consult: 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 Consult
Largest movements
- Cash +€48,283
up €48,283 (+189%), from €25,502 to €73,785
mainly Net result for the year (+€50,108) and Other debts (+€21,038)
- Deferred charges and accrued income -€8,652
down €8,652 (-42.4%), from €20,418 to €11,766
- Receivables within one year -€5,661
no longer reported in 2025 (was €5,661)
- Tangible fixed assets -€1,794
down €1,794 (-13.0%), from €13,754 to €11,959
of which Furniture and vehicles: -€1,349
- Other debts +€21,038
up €21,038 (+62.0%), from €33,945 to €54,983
- Tax, wage and social debts +€7,002
up €7,002 (+91.7%), from €7,635 to €14,637
of which Taxes: +€4,221
- Trade debts +€4,327
up €4,327 (+358%), from €1,210 to €5,537
- Gross operating margin +€29,397
up €29,397 (+80.4%), from €36,550 to €65,947
- Taxes +€5,310
up €5,310 (+69.6%), from €7,629 to €12,939
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 | €65,335 | €97,510 | +€32,175 | +49.2% |
| Fixed assets | 21/28 | €13,754 | €11,959 | -€1,794 | -13.0% |
| Tangible fixed assets | 22/27 | €13,754 | €11,959 | -€1,794 | -13.0% |
| Plant, machinery and equipment | 23 | €359 | €172 | -€187 | -52.2% |
| Furniture and vehicles | 24 | €11,242 | €9,893 | -€1,349 | -12.0% |
| Other tangible fixed assets | 26 | €2,153 | €1,894 | -€258 | -12.0% |
| Current assets | 29/58 | €51,581 | €85,551 | +€33,969 | +65.9% |
| Amounts receivable within one year | 40/41 | €5,661 | - | -€5,661 | |
| Trade receivables | 40 | €5,661 | - | -€5,661 | |
| Cash at bank and in hand | 54/58 | €25,502 | €73,785 | +€48,283 | +189% |
| Deferred charges and accrued income | 490/1 | €20,418 | €11,766 | -€8,652 | -42.4% |
| Total equity and liabilities | 10/49 | €65,335 | €97,510 | +€32,175 | +49.2% |
| Equity | 10/15 | €22,545 | €22,353 | -€192 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,703 | €3,703 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,843 | €1,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242 | €50 | -€192 | -79.3% |
| Amounts payable | 17/49 | €42,790 | €75,157 | +€32,367 | +75.6% |
| Amounts payable within one year | 42/48 | €42,790 | €75,157 | +€32,367 | +75.6% |
| Trade debts | 44 | €1,210 | €5,537 | +€4,327 | +358% |
| Suppliers | 440/4 | €1,210 | €5,537 | +€4,327 | +358% |
| Taxes, remuneration and social security | 45 | €7,635 | €14,637 | +€7,002 | +91.7% |
| Taxes | 450/3 | €7,635 | €11,857 | +€4,221 | +55.3% |
| Remuneration and social security | 454/9 | - | €2,781 | +€2,781 | |
| Other amounts payable | 47/48 | €33,945 | €54,983 | +€21,038 | +62.0% |
| Remuneration, social security and pensions | 62 | €99 | €326 | +€227 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,734 | €1,794 | +€61 | +3.5% |
| Other operating charges | 640/8 | €584 | €601 | +€18 | +3.0% |
| Gross operating margin | 9900 | €36,550 | €65,947 | +€29,397 | +80.4% |
| Operating profit (loss) | 9901 | €34,134 | €63,225 | +€29,092 | +85.2% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €187 | €178 | -€9 | -4.8% |
| Recurring financial charges | 65 | €187 | €178 | -€9 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €33,962 | €63,047 | +€29,085 | +85.6% |
| Income taxes | 67/77 | €7,629 | €12,939 | +€5,310 | +69.6% |
| Profit (loss) for the period | 9904 | €26,333 | €50,108 | +€23,775 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,333 | €50,108 | +€23,775 | +90.3% |
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 17 October 2026 via checked.be.