Artisimmo: 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.
Artisimmo
Largest movements
- Cash -€16,570
down €16,570 (-28.7%), from €57,831 to €41,261
mainly Accrued charges and deferred income (-€15,843) and Net result for the year (-€595)
- Accrued charges and deferred income -€15,843
down €15,843 (-100%), from €15,843 to €0
- Profit (loss) carried forward -€595
down €595 (-3.8%), from €15,735 to €15,140
- Gross operating margin -€93,141
down €93,141, from €92,993 to -€147
- Other operating charges -€17,017
down €17,017 (-98.5%), from €17,285 to €268
- Financial charges -€6,316
down €6,316 (-97.2%), from €6,496 to €180
- Taxes -€5,662
down €5,662 (-100%), from €5,662 to €0
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 | €57,831 | €41,261 | -€16,570 | -28.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €57,831 | €41,261 | -€16,570 | -28.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €57,831 | €41,261 | -€16,570 | -28.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €57,831 | €41,261 | -€16,570 | -28.7% |
| Equity | 10/15 | €36,195 | €35,600 | -€595 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,735 | €15,140 | -€595 | -3.8% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €21,636 | €5,662 | -€15,975 | -73.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,794 | €5,662 | -€132 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €132 | €0 | -€132 | -100% |
| Suppliers | 440/4 | €132 | €0 | -€132 | -100% |
| Taxes, remuneration and social security | 45 | €5,662 | €5,662 | = | 0.0% |
| Taxes | 450/3 | €5,662 | €5,662 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €15,843 | €0 | -€15,843 | -100% |
| Non-recurring operating income | 76A | €100,000 | €0 | -€100,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €17,285 | €268 | -€17,017 | -98.5% |
| Non-recurring operating charges | 66A | €59,895 | €0 | -€59,895 | -100% |
| Gross operating margin | 9900 | €92,993 | -€147 | -€93,141 | |
| Operating profit (loss) | 9901 | €15,813 | -€415 | -€16,228 | |
| Financial charges | 65/66B | €6,496 | €180 | -€6,316 | -97.2% |
| Recurring financial charges | 65 | €6,496 | €180 | -€6,316 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €9,317 | -€595 | -€9,912 | |
| Transfer from deferred taxes | 780 | €17,111 | €0 | -€17,111 | -100% |
| Income taxes | 67/77 | €5,662 | €0 | -€5,662 | -100% |
| Profit (loss) for the period | 9904 | €20,766 | -€595 | -€21,361 | |
| Transfer from tax-exempt reserves | 789 | €51,334 | €0 | -€51,334 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €72,100 | -€595 | -€72,695 |
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 18 October 2026 via checked.be.