ArtisA: 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.
ArtisA
Largest movements
- Cash +€4,655
up €4,655 (+14.7%), from €31,662 to €36,317
mainly Other debts (+€4,155) and Net result for the year (+€575)
- Other debts +€4,155
up €4,155 (+238%), from €1,745 to €5,900
- Profit (loss) carried forward +€575
up €575 (+13.1%), from €4,387 to €4,962
- Gross operating margin -€3,722
down €3,722 (-68.8%), from €5,406 to €1,684
- Taxes -€675
down €675 (-67.2%), from €1,004 to €329
- Financial income -€229
down €229 (-100%), from €229 to €0
- Depreciation -€120
down €120 (-36.8%), from €326 to €206
- Financial charges -€100
down €100 (-39.0%), from €258 to €157
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 | €34,655 | €39,279 | +€4,624 | +13.3% |
| Fixed assets | 21/28 | €497 | €291 | -€206 | -41.4% |
| Tangible fixed assets | 22/27 | €497 | €291 | -€206 | -41.4% |
| Furniture and vehicles | 24 | €497 | €291 | -€206 | -41.4% |
| Current assets | 29/58 | €34,158 | €38,988 | +€4,829 | +14.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,496 | €2,671 | +€175 | +7.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,496 | €2,671 | +€175 | +7.0% |
| Cash at bank and in hand | 54/58 | €31,662 | €36,317 | +€4,655 | +14.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €34,655 | €39,279 | +€4,624 | +13.3% |
| Equity | 10/15 | €30,787 | €31,362 | +€575 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,200 | €20,200 | = | 0.0% |
| Distributable reserves | 133 | €20,200 | €20,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,387 | €4,962 | +€575 | +13.1% |
| Amounts payable | 17/49 | €3,869 | €7,917 | +€4,049 | +105% |
| Amounts payable within one year | 42/48 | €3,869 | €7,917 | +€4,049 | +105% |
| Trade debts | 44 | €654 | €818 | +€163 | +25.0% |
| Suppliers | 440/4 | €654 | €818 | +€163 | +25.0% |
| Taxes, remuneration and social security | 45 | €1,470 | €1,200 | -€270 | -18.4% |
| Taxes | 450/3 | €1,470 | €1,200 | -€270 | -18.4% |
| Other amounts payable | 47/48 | €1,745 | €5,900 | +€4,155 | +238% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €206 | -€120 | -36.8% |
| Other operating charges | 640/8 | €387 | €418 | +€31 | +7.9% |
| Gross operating margin | 9900 | €5,406 | €1,684 | -€3,722 | -68.8% |
| Operating profit (loss) | 9901 | €4,693 | €1,061 | -€3,632 | -77.4% |
| Financial income | 75/76B | €229 | €0 | -€229 | -100% |
| Recurring financial income | 75 | €229 | €0 | -€229 | -100% |
| Financial charges | 65/66B | €258 | €157 | -€100 | -39.0% |
| Recurring financial charges | 65 | €258 | €157 | -€100 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €4,665 | €904 | -€3,761 | -80.6% |
| Income taxes | 67/77 | €1,004 | €329 | -€675 | -67.2% |
| Profit (loss) for the period | 9904 | €3,661 | €575 | -€3,086 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,661 | €575 | -€3,086 | -84.3% |
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 23 October 2026 via checked.be.