ARTISTICK: 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.
ARTISTICK
Largest movements
- Receivables within one year +€14,648
up €14,648 (+41.5%), from €35,272 to €49,920
- Tangible fixed assets -€12,876
no longer reported in 2025 (was €12,876)
of which Furniture and vehicles: -€8,817
- Stocks and contracts -€9,850
no longer reported in 2025 (was €9,850)
of which Stocks: -€7,350
- Cash -€7,340
down €7,340 (-98.2%), from €7,477 to €137
mainly Trade debts (-€17,969) and Receivables within one year (-€14,648)
- Trade debts -€17,969
down €17,969 (-70.3%), from €25,575 to €7,606
- Profit (loss) carried forward +€16,782
up €16,782 (+49.2%), from -€34,141 to -€17,359
- Tax, wage and social debts -€14,010
down €14,010 (-79.3%), from €17,660 to €3,650
of which Remuneration and social security: -€10,694
- Reserves -€1,860
down €1,860 (-28.6%), from €6,512 to €4,652
of which Non-distributable reserves: -€1,860
- Debts after one year +€1,700
up €1,700 (+6.0%), from €28,100 to €29,800
- Staff costs -€47,238
down €47,238 (-99.8%), from €47,336 to €98
- Gross operating margin -€14,692
down €14,692 (-37.8%), from €38,847 to €24,154
- Depreciation -€8,204
no longer reported in 2025 (was €8,204)
- Other operating charges +€6,666
up €6,666 (+653%), from €1,021 to €7,687
- Financial charges +€1,046
up €1,046 (+261%), from €401 to €1,447
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 | €67,234 | €51,506 | -€15,727 | -23.4% |
| Fixed assets | 21/28 | €14,326 | €1,450 | -€12,876 | -89.9% |
| Tangible fixed assets | 22/27 | €12,876 | - | -€12,876 | |
| Plant, machinery and equipment | 23 | €4,059 | - | -€4,059 | |
| Furniture and vehicles | 24 | €8,817 | - | -€8,817 | |
| Financial fixed assets | 28 | €1,450 | €1,450 | = | 0.0% |
| Current assets | 29/58 | €52,907 | €50,056 | -€2,851 | -5.4% |
| Stocks and contracts in progress | 3 | €9,850 | - | -€9,850 | |
| Stocks | 30/36 | €7,350 | - | -€7,350 | |
| Contracts in progress | 37 | €2,500 | - | -€2,500 | |
| Amounts receivable within one year | 40/41 | €35,272 | €49,920 | +€14,648 | +41.5% |
| Trade receivables | 40 | €35,272 | €49,920 | +€14,648 | +41.5% |
| Cash at bank and in hand | 54/58 | €7,477 | €137 | -€7,340 | -98.2% |
| Deferred charges and accrued income | 490/1 | €309 | - | -€309 | |
| Total equity and liabilities | 10/49 | €67,234 | €51,506 | -€15,727 | -23.4% |
| Equity | 10/15 | -€15,229 | -€307 | +€14,922 | +98.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,512 | €4,652 | -€1,860 | -28.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €162 | €162 | = | 0.0% |
| Distributable reserves | 133 | €4,491 | €4,491 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,141 | -€17,359 | +€16,782 | +49.2% |
| Amounts payable | 17/49 | €82,463 | €51,813 | -€30,649 | -37.2% |
| Amounts payable after more than one year | 17 | €28,100 | €29,800 | +€1,700 | +6.0% |
| Financial debts | 170/4 | €28,100 | €29,800 | +€1,700 | +6.0% |
| Amounts payable within one year | 42/48 | €53,989 | €21,145 | -€32,844 | -60.8% |
| Trade debts | 44 | €25,575 | €7,606 | -€17,969 | -70.3% |
| Suppliers | 440/4 | €25,575 | €7,606 | -€17,969 | -70.3% |
| Taxes, remuneration and social security | 45 | €17,660 | €3,650 | -€14,010 | -79.3% |
| Taxes | 450/3 | €6,397 | €3,081 | -€3,316 | -51.8% |
| Remuneration and social security | 454/9 | €11,264 | €569 | -€10,694 | -94.9% |
| Other amounts payable | 47/48 | €10,754 | €9,889 | -€865 | -8.0% |
| Accrued charges and deferred income | 492/3 | €374 | €868 | +€494 | +132% |
| Remuneration, social security and pensions | 62 | €47,336 | €98 | -€47,238 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,204 | - | -€8,204 | |
| Other operating charges | 640/8 | €1,021 | €7,687 | +€6,666 | +653% |
| Gross operating margin | 9900 | €38,847 | €24,154 | -€14,692 | -37.8% |
| Operating profit (loss) | 9901 | -€17,714 | €16,369 | +€34,083 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.0% |
| Financial charges | 65/66B | €401 | €1,447 | +€1,046 | +261% |
| Recurring financial charges | 65 | €401 | €1,447 | +€1,046 | +261% |
| Profit (loss) for the period before taxes | 9903 | -€18,115 | €14,922 | +€33,037 | |
| Profit (loss) for the period | 9904 | -€18,115 | €14,922 | +€33,037 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,115 | €14,922 | +€33,037 |
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.