Artium Services: 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.
Artium Services
Largest movements
- Tangible fixed assets -€27,332
down €27,332 (-15.2%), from €180,212 to €152,880
of which Furniture and vehicles: -€17,540
- Receivables within one year -€22,986
down €22,986 (-27.7%), from €83,005 to €60,019
of which Trade receivables: -€26,906
- Current investments -€13,232
down €13,232 (-7.3%), from €181,195 to €167,963
- Other debts -€46,050
down €46,050 (-14.7%), from €313,928 to €267,878
- Trade debts +€9,544
up €9,544 (+529%), from €1,805 to €11,350
- Debts after one year -€9,500
down €9,500 (-6.7%), from €141,708 to €132,208
- Profit (loss) carried forward -€9,434
down €9,434 (-92.9%), from €10,159 to €724
- Tax, wage and social debts -€9,003
down €9,003 (-74.9%), from €12,013 to €3,010
- Gross operating margin -€29,451
down €29,451 (-17.5%), from €168,451 to €139,000
- Depreciation -€11,701
down €11,701 (-42.7%), from €27,400 to €15,699
- Financial charges -€5,518
down €5,518 (-25.0%), from €22,093 to €16,576
- Taxes -€4,042
down €4,042 (-14.1%), from €28,756 to €24,713
- Financial income -€1,764
down €1,764 (-20.6%), from €8,554 to €6,789
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 | €817,450 | €747,281 | -€70,169 | -8.6% |
| Fixed assets | 21/28 | €180,212 | €152,880 | -€27,332 | -15.2% |
| Tangible fixed assets | 22/27 | €180,212 | €152,880 | -€27,332 | -15.2% |
| Land and buildings | 22 | €152,184 | €142,612 | -€9,572 | -6.3% |
| Plant, machinery and equipment | 23 | €337 | €117 | -€220 | -65.3% |
| Furniture and vehicles | 24 | €27,691 | €10,151 | -€17,540 | -63.3% |
| Current assets | 29/58 | €637,238 | €594,401 | -€42,837 | -6.7% |
| Amounts receivable within one year | 40/41 | €83,005 | €60,019 | -€22,986 | -27.7% |
| Trade receivables | 40 | €51,106 | €24,200 | -€26,906 | -52.6% |
| Other amounts receivable | 41 | €31,899 | €35,819 | +€3,920 | +12.3% |
| Current investments | 50/53 | €181,195 | €167,963 | -€13,232 | -7.3% |
| Cash at bank and in hand | 54/58 | €365,195 | €360,307 | -€4,888 | -1.3% |
| Deferred charges and accrued income | 490/1 | €7,844 | €6,113 | -€1,731 | -22.1% |
| Total equity and liabilities | 10/49 | €817,450 | €747,281 | -€70,169 | -8.6% |
| Equity | 10/15 | €319,619 | €307,184 | -€12,434 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290,860 | €287,860 | -€3,000 | -1.0% |
| Distributable reserves | 133 | €290,860 | €287,860 | -€3,000 | -1.0% |
| Profit (loss) carried forward | 14 | €10,159 | €724 | -€9,434 | -92.9% |
| Amounts payable | 17/49 | €497,831 | €440,097 | -€57,735 | -11.6% |
| Amounts payable after more than one year | 17 | €141,708 | €132,208 | -€9,500 | -6.7% |
| Financial debts | 170/4 | €141,708 | €132,208 | -€9,500 | -6.7% |
| Amounts payable within one year | 42/48 | €337,246 | €291,738 | -€45,509 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €9,500 | €9,500 | = | 0.0% |
| Trade debts | 44 | €1,805 | €11,350 | +€9,544 | +529% |
| Suppliers | 440/4 | €1,805 | €11,350 | +€9,544 | +529% |
| Taxes, remuneration and social security | 45 | €12,013 | €3,010 | -€9,003 | -74.9% |
| Taxes | 450/3 | €12,013 | €3,010 | -€9,003 | -74.9% |
| Other amounts payable | 47/48 | €313,928 | €267,878 | -€46,050 | -14.7% |
| Accrued charges and deferred income | 492/3 | €18,877 | €16,151 | -€2,726 | -14.4% |
| Non-recurring operating income | 76A | - | €29,907 | +€29,907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,400 | €15,699 | -€11,701 | -42.7% |
| Other operating charges | 640/8 | €841 | €1,235 | +€394 | +46.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €168,451 | €139,000 | -€29,451 | -17.5% |
| Operating profit (loss) | 9901 | €140,211 | €122,066 | -€18,145 | -12.9% |
| Financial income | 75/76B | €8,554 | €6,789 | -€1,764 | -20.6% |
| Recurring financial income | 75 | €8,554 | €6,789 | -€1,764 | -20.6% |
| Financial charges | 65/66B | €22,093 | €16,576 | -€5,518 | -25.0% |
| Recurring financial charges | 65 | €22,093 | €16,576 | -€5,518 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €126,671 | €112,279 | -€14,392 | -11.4% |
| Income taxes | 67/77 | €28,756 | €24,713 | -€4,042 | -14.1% |
| Profit (loss) for the period | 9904 | €97,916 | €87,566 | -€10,350 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €97,916 | €87,566 | -€10,350 | -10.6% |
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 14 October 2026 via checked.be.