ARTISPORT: 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.
ARTISPORT
Largest movements
- Current investments -€150,000
down €150,000 (-47.3%), from €317,363 to €167,363
- Cash +€86,349
up €86,349 (+59.9%), from €144,228 to €230,577
mainly Current investments (+€150,000) and Net result for the year (+€66,454)
- Receivables after one year +€34,500
new in 2025: €34,500
- Deferred charges and accrued income +€21,187
up €21,187 (+737%), from €2,877 to €24,064
- Receivables within one year +€17,849
up €17,849 (+170%), from €10,487 to €28,336
of which Trade receivables: +€13,290
- Reserves +€66,454
up €66,454 (+22.3%), from €297,852 to €364,306
of which Distributable reserves: +€66,454
- Trade debts -€26,978
down €26,978 (-35.9%), from €75,138 to €48,160
- Other debts -€16,320
down €16,320 (-13.4%), from €121,968 to €105,649
- Tax, wage and social debts -€10,540
no longer reported in 2025 (was €10,540)
of which Taxes: -€9,841
- Staff costs -€6,918
down €6,918 (-42.1%), from €16,415 to €9,497
- Depreciation +€1,588
up €1,588 (+23.4%), from €6,776 to €8,364
- Taxes +€1,484
up €1,484 (+6.2%), from €23,885 to €25,370
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 | €625,596 | €638,149 | +€12,553 | +2.0% |
| Fixed assets | 21/28 | €65,962 | €71,590 | +€5,628 | +8.5% |
| Intangible fixed assets | 21 | - | €2,508 | +€2,508 | |
| Tangible fixed assets | 22/27 | €65,962 | €69,082 | +€3,120 | +4.7% |
| Land and buildings | 22 | €46,099 | €47,629 | +€1,530 | +3.3% |
| Plant, machinery and equipment | 23 | €14,400 | €17,953 | +€3,553 | +24.7% |
| Furniture and vehicles | 24 | €5,463 | €3,500 | -€1,963 | -35.9% |
| Current assets | 29/58 | €559,633 | €566,559 | +€6,926 | +1.2% |
| Amounts receivable after more than one year | 29 | - | €34,500 | +€34,500 | |
| Trade receivables | 290 | - | €34,500 | +€34,500 | |
| Stocks and contracts in progress | 3 | €84,679 | €81,719 | -€2,960 | -3.5% |
| Stocks | 30/36 | €84,679 | €81,719 | -€2,960 | -3.5% |
| Amounts receivable within one year | 40/41 | €10,487 | €28,336 | +€17,849 | +170% |
| Trade receivables | 40 | €10,487 | €23,777 | +€13,290 | +127% |
| Other amounts receivable | 41 | - | €4,559 | +€4,559 | |
| Current investments | 50/53 | €317,363 | €167,363 | -€150,000 | -47.3% |
| Cash at bank and in hand | 54/58 | €144,228 | €230,577 | +€86,349 | +59.9% |
| Deferred charges and accrued income | 490/1 | €2,877 | €24,064 | +€21,187 | +737% |
| Total equity and liabilities | 10/49 | €625,596 | €638,149 | +€12,553 | +2.0% |
| Equity | 10/15 | €417,852 | €484,306 | +€66,454 | +15.9% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €297,852 | €364,306 | +€66,454 | +22.3% |
| Non-distributable reserves | 130/1 | €17,676 | €17,676 | = | 0.0% |
| Legal reserve | 130 | €17,676 | €17,676 | = | 0.0% |
| Tax-exempt reserves | 132 | €81 | €81 | = | 0.0% |
| Distributable reserves | 133 | €280,095 | €346,549 | +€66,454 | +23.7% |
| Amounts payable | 17/49 | €207,743 | €153,843 | -€53,900 | -25.9% |
| Amounts payable within one year | 42/48 | €207,646 | €153,809 | -€53,837 | -25.9% |
| Trade debts | 44 | €75,138 | €48,160 | -€26,978 | -35.9% |
| Suppliers | 440/4 | €75,138 | €48,160 | -€26,978 | -35.9% |
| Taxes, remuneration and social security | 45 | €10,540 | - | -€10,540 | |
| Taxes | 450/3 | €9,841 | - | -€9,841 | |
| Remuneration and social security | 454/9 | €699 | - | -€699 | |
| Other amounts payable | 47/48 | €121,968 | €105,649 | -€16,320 | -13.4% |
| Accrued charges and deferred income | 492/3 | €97 | €34 | -€63 | -64.8% |
| Remuneration, social security and pensions | 62 | €16,415 | €9,497 | -€6,918 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,776 | €8,364 | +€1,588 | +23.4% |
| Other operating charges | 640/8 | €3,454 | €3,796 | +€342 | +9.9% |
| Gross operating margin | 9900 | €115,124 | €115,533 | +€409 | +0.4% |
| Operating profit (loss) | 9901 | €88,480 | €93,876 | +€5,396 | +6.1% |
| Financial income | 75/76B | €15,301 | €16,012 | +€711 | +4.6% |
| Recurring financial income | 75 | €13,006 | €16,012 | +€3,006 | +23.1% |
| Non-recurring financial income | 76B | €2,295 | - | -€2,295 | |
| Financial charges | 65/66B | €18,229 | €18,065 | -€165 | -0.9% |
| Recurring financial charges | 65 | €18,229 | €18,065 | -€165 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €85,551 | €91,823 | +€6,272 | +7.3% |
| Income taxes | 67/77 | €23,885 | €25,370 | +€1,484 | +6.2% |
| Profit (loss) for the period | 9904 | €61,666 | €66,454 | +€4,787 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,666 | €66,454 | +€4,787 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.