Artish: 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.
Artish
Largest movements
- Cash -€1,168
down €1,168 (-22.7%), from €5,153 to €3,985
mainly Net result for the year (-€1,343)
- Profit (loss) carried forward -€1,343
down €1,343 (-11.7%), from -€11,462 to -€12,805
- Gross operating margin +€2,427
up €2,427 (+76.1%), from -€3,188 to -€762
- Other operating charges +€36
up €36 (+7.0%), from €505 to €541
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 | €18,538 | €17,195 | -€1,343 | -7.2% |
| Current assets | 29/58 | €18,538 | €17,195 | -€1,343 | -7.2% |
| Stocks and contracts in progress | 3 | €13,176 | €13,176 | = | 0.0% |
| Stocks | 30/36 | €13,176 | €13,176 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €209 | €34 | -€175 | -83.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €209 | €34 | -€175 | -83.7% |
| Cash at bank and in hand | 54/58 | €5,153 | €3,985 | -€1,168 | -22.7% |
| Total equity and liabilities | 10/49 | €18,538 | €17,195 | -€1,343 | -7.2% |
| Equity | 10/15 | €18,538 | €17,195 | -€1,343 | -7.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,462 | -€12,805 | -€1,343 | -11.7% |
| Amounts payable | 17/49 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €541 | +€36 | +7.0% |
| Gross operating margin | 9900 | -€3,188 | -€762 | +€2,427 | +76.1% |
| Operating profit (loss) | 9901 | -€3,694 | -€1,303 | +€2,391 | +64.7% |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,737 | -€1,343 | +€2,394 | +64.1% |
| Profit (loss) for the period | 9904 | -€3,737 | -€1,343 | +€2,394 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,737 | -€1,343 | +€2,394 | +64.1% |
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 5 October 2026 via checked.be.