ARTISAROME: 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.
ARTISAROME
Largest movements
- Tangible fixed assets +€28,510
up €28,510 (+3,744%), from €761 to €29,272
of which Leasing and similar rights: +€25,118
- Cash -€12,183
down €12,183 (-87.8%), from €13,877 to €1,694
mainly Investment in fixed assets (net) (-€34,795) and Net result for the year (-€19,474)
- Receivables within one year +€3,423
up €3,423 (+2,307%), from €148 to €3,571
of which Trade receivables: +€1,742
- Intangible fixed assets -€800
down €800 (-23.5%), from €3,400 to €2,600
- Profit (loss) carried forward -€19,474
down €19,474 (-37.3%), from -€52,155 to -€71,629
- Contributions +€10,000
up €10,000 (+37.7%), from €26,500 to €36,500
- Trade debts +€9,993
up €9,993 (+375%), from €2,663 to €12,656
- Debts after one year +€7,313
up €7,313 (+29.3%), from €24,989 to €32,301
- Current portion of long-term debt +€6,270
up €6,270 (+85.0%), from €7,377 to €13,647
- Depreciation +€6,218
up €6,218 (+472%), from €1,317 to €7,535
- Gross operating margin -€4,668
down €4,668 (-233%), from -€1,999 to -€6,667
- Staff costs -€1,173
down €1,173 (-79.8%), from €1,469 to €296
- Other operating charges +€680
up €680 (+128%), from €531 to €1,212
- Financial charges -€574
down €574 (-12.5%), from €4,612 to €4,038
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 | €29,208 | €47,963 | +€18,755 | +64.2% |
| Fixed assets | 21/28 | €4,611 | €31,872 | +€27,260 | +591% |
| Intangible fixed assets | 21 | €3,400 | €2,600 | -€800 | -23.5% |
| Tangible fixed assets | 22/27 | €761 | €29,272 | +€28,510 | +3,744% |
| Furniture and vehicles | 24 | €761 | €4,154 | +€3,393 | +446% |
| Leasing and similar rights | 25 | - | €25,118 | +€25,118 | |
| Financial fixed assets | 28 | €450 | - | -€450 | |
| Current assets | 29/58 | €24,597 | €16,091 | -€8,506 | -34.6% |
| Stocks and contracts in progress | 3 | €10,571 | €10,826 | +€255 | +2.4% |
| Stocks | 30/36 | €10,571 | €10,826 | +€255 | +2.4% |
| Amounts receivable within one year | 40/41 | €148 | €3,571 | +€3,423 | +2,307% |
| Trade receivables | 40 | €40 | €1,782 | +€1,742 | +4,354% |
| Other amounts receivable | 41 | €108 | €1,789 | +€1,681 | +1,551% |
| Cash at bank and in hand | 54/58 | €13,877 | €1,694 | -€12,183 | -87.8% |
| Total equity and liabilities | 10/49 | €29,208 | €47,963 | +€18,755 | +64.2% |
| Equity | 10/15 | -€25,655 | -€35,129 | -€9,474 | -36.9% |
| Contributions | 10/11 | €26,500 | €36,500 | +€10,000 | +37.7% |
| Profit (loss) carried forward | 14 | -€52,155 | -€71,629 | -€19,474 | -37.3% |
| Amounts payable | 17/49 | €54,863 | €83,092 | +€28,229 | +51.5% |
| Amounts payable after more than one year | 17 | €24,989 | €32,301 | +€7,313 | +29.3% |
| Financial debts | 170/4 | €24,989 | €32,301 | +€7,313 | +29.3% |
| Amounts payable within one year | 42/48 | €29,875 | €50,791 | +€20,916 | +70.0% |
| Current portion of amounts payable after more than one year | 42 | €7,377 | €13,647 | +€6,270 | +85.0% |
| Trade debts | 44 | €2,663 | €12,656 | +€9,993 | +375% |
| Suppliers | 440/4 | €2,663 | €12,656 | +€9,993 | +375% |
| Taxes, remuneration and social security | 45 | €989 | €1,365 | +€376 | +38.0% |
| Taxes | 450/3 | €989 | €1,365 | +€376 | +38.0% |
| Other amounts payable | 47/48 | €18,845 | €23,123 | +€4,278 | +22.7% |
| Remuneration, social security and pensions | 62 | €1,469 | €296 | -€1,173 | -79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,317 | €7,535 | +€6,218 | +472% |
| Other operating charges | 640/8 | €531 | €1,212 | +€680 | +128% |
| Gross operating margin | 9900 | -€1,999 | -€6,667 | -€4,668 | -233% |
| Operating profit (loss) | 9901 | -€5,316 | -€15,710 | -€10,393 | -195% |
| Financial income | 75/76B | €72 | €442 | +€370 | +511% |
| Recurring financial income | 75 | €72 | €442 | +€370 | +511% |
| Financial charges | 65/66B | €4,612 | €4,038 | -€574 | -12.5% |
| Recurring financial charges | 65 | €4,612 | €4,038 | -€574 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,856 | -€19,305 | -€9,449 | -95.9% |
| Income taxes | 67/77 | - | €169 | +€169 | |
| Profit (loss) for the period | 9904 | -€9,856 | -€19,474 | -€9,618 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,856 | -€19,474 | -€9,618 | -97.6% |
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 25 October 2026 via checked.be.