ARTISSOFT: 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.
ARTISSOFT
Largest movements
- Tangible fixed assets -€8,428
down €8,428 (-28.8%), from €29,286 to €20,858
of which Furniture and vehicles: -€8,688
- Receivables within one year -€3,474
down €3,474 (-82.9%), from €4,193 to €719
- Profit (loss) carried forward -€7,863
down €7,863 (-24.0%), from €32,807 to €24,944
- Other debts -€2,812
down €2,812 (-8.3%), from €33,978 to €31,165
- Tax, wage and social debts -€1,910
down €1,910 (-37.0%), from €5,156 to €3,246
of which Taxes: -€3,901
- Gross operating margin -€15,049
down €15,049 (-87.0%), from €17,295 to €2,246
- Depreciation -€405
down €405 (-4.1%), from €9,974 to €9,569
- Other operating charges -€370
down €370 (-41.6%), from €890 to €520
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 | €93,162 | €80,412 | -€12,750 | -13.7% |
| Fixed assets | 21/28 | €29,286 | €20,858 | -€8,428 | -28.8% |
| Tangible fixed assets | 22/27 | €29,286 | €20,858 | -€8,428 | -28.8% |
| Plant, machinery and equipment | 23 | €1,629 | €1,889 | +€260 | +16.0% |
| Furniture and vehicles | 24 | €27,657 | €18,969 | -€8,688 | -31.4% |
| Current assets | 29/58 | €63,876 | €59,554 | -€4,322 | -6.8% |
| Amounts receivable within one year | 40/41 | €4,193 | €719 | -€3,474 | -82.9% |
| Trade receivables | 40 | €4,193 | €719 | -€3,474 | -82.9% |
| Cash at bank and in hand | 54/58 | €59,684 | €58,835 | -€848 | -1.4% |
| Total equity and liabilities | 10/49 | €93,162 | €80,412 | -€12,750 | -13.7% |
| Equity | 10/15 | €53,267 | €45,404 | -€7,863 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,807 | €24,944 | -€7,863 | -24.0% |
| Amounts payable | 17/49 | €39,895 | €35,008 | -€4,887 | -12.2% |
| Amounts payable within one year | 42/48 | €39,895 | €35,008 | -€4,887 | -12.2% |
| Trade debts | 44 | €761 | €596 | -€164 | -21.6% |
| Suppliers | 440/4 | €761 | €596 | -€164 | -21.6% |
| Taxes, remuneration and social security | 45 | €5,156 | €3,246 | -€1,910 | -37.0% |
| Taxes | 450/3 | €5,156 | €1,256 | -€3,901 | -75.6% |
| Remuneration and social security | 454/9 | - | €1,990 | +€1,990 | |
| Other amounts payable | 47/48 | €33,978 | €31,165 | -€2,812 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,974 | €9,569 | -€405 | -4.1% |
| Other operating charges | 640/8 | €890 | €520 | -€370 | -41.6% |
| Gross operating margin | 9900 | €17,295 | €2,246 | -€15,049 | -87.0% |
| Operating profit (loss) | 9901 | €6,431 | -€7,843 | -€14,274 | |
| Financial income | 75/76B | €147 | €283 | +€136 | +92.0% |
| Recurring financial income | 75 | €147 | €283 | +€136 | +92.0% |
| Financial charges | 65/66B | €134 | €171 | +€37 | +28.0% |
| Recurring financial charges | 65 | €134 | €171 | +€37 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €6,445 | -€7,731 | -€14,176 | |
| Income taxes | 67/77 | -€37 | €132 | +€169 | |
| Profit (loss) for the period | 9904 | €6,481 | -€7,863 | -€14,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,481 | -€7,863 | -€14,345 |
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 8 October 2026 via checked.be.