ARTIVA: 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.
ARTIVA
Largest movements
- Intangible fixed assets +€39,792
new in 2025: €39,792
- Receivables within one year +€18,226
up €18,226 (+19276.1%), from €95 to €18,320
of which Trade receivables: +€14,883
- Other debts +€50,088
new in 2025: €50,088
- Trade debts +€4,580
up €4,580 (+946.2%), from €484 to €5,064
- Profit (loss) carried forward +€2,905
up €2,905 (+71.4%), from -€4,070 to -€1,165
- Gross operating margin +€5,940
up €5,940, from -€2,489 to €3,452
- Depreciation -€1,166
down €1,166 (-100.0%), from €1,166 to €0
- Other operating charges +€106
up €106 (+27.1%), from €393 to €499
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 | €2,414 | €59,987 | +€57,573 | +2385.4% |
| Fixed assets | 21/28 | - | €39,792 | +€39,792 | |
| Intangible fixed assets | 21 | - | €39,792 | +€39,792 | |
| Current assets | 29/58 | €2,414 | €20,195 | +€17,781 | +736.7% |
| Amounts receivable within one year | 40/41 | €95 | €18,320 | +€18,226 | +19276.1% |
| Trade receivables | 40 | - | €14,883 | +€14,883 | |
| Other amounts receivable | 41 | €95 | €3,437 | +€3,343 | +3535.2% |
| Cash at bank and in hand | 54/58 | €2,319 | €1,875 | -€444 | -19.2% |
| Total equity and liabilities | 10/49 | €2,414 | €59,987 | +€57,573 | +2385.4% |
| Equity | 10/15 | €1,930 | €4,835 | +€2,905 | +150.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,070 | -€1,165 | +€2,905 | +71.4% |
| Amounts payable | 17/49 | €484 | €55,152 | +€54,668 | +11295.0% |
| Amounts payable within one year | 42/48 | €484 | €55,152 | +€54,668 | +11295.0% |
| Trade debts | 44 | €484 | €5,064 | +€4,580 | +946.2% |
| Suppliers | 440/4 | €484 | €5,064 | +€4,580 | +946.2% |
| Other amounts payable | 47/48 | - | €50,088 | +€50,088 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,166 | €0 | -€1,166 | -100.0% |
| Other operating charges | 640/8 | €393 | €499 | +€106 | +27.1% |
| Gross operating margin | 9900 | -€2,489 | €3,452 | +€5,940 | |
| Operating profit (loss) | 9901 | -€4,047 | €2,953 | +€7,000 | |
| Financial charges | 65/66B | €23 | €47 | +€24 | +102.7% |
| Recurring financial charges | 65 | €23 | €47 | +€24 | +102.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,070 | €2,905 | +€6,976 | |
| Profit (loss) for the period | 9904 | -€4,070 | €2,905 | +€6,976 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,070 | €2,905 | +€6,976 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.