Artivent: 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.
Artivent
Largest movements
- Tangible fixed assets -€981
down €981 (-13.4%), from €7,349 to €6,368
of which Plant, machinery and equipment: -€719
- Receivables within one year -€757
down €757 (-44.8%), from €1,689 to €932
of which Trade receivables: -€680
- Stocks and contracts -€286
down €286 (-24.0%), from €1,188 to €902
- Cash +€224
up €224 (+2.4%), from €9,168 to €9,392
mainly Depreciation (+€1,382) and Receivables within one year (+€757)
- Profit (loss) carried forward -€1,767
down €1,767 (-82.3%), from €2,146 to €379
- Purchases and services +€4,057
up €4,057 (+50.8%), from €7,992 to €12,049
- Turnover +€2,503
up €2,503 (+24.5%), from €10,222 to €12,725
- Gross operating margin -€1,554
down €1,554 (-69.7%), from €2,230 to €676
- Staff costs +€589
up €589 (+140%), from €421 to €1,010
- Depreciation -€288
down €288 (-17.3%), from €1,670 to €1,382
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 | €19,394 | €17,594 | -€1,800 | -9.3% |
| Fixed assets | 21/28 | €7,349 | €6,368 | -€981 | -13.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,349 | €6,368 | -€981 | -13.4% |
| Plant, machinery and equipment | 23 | €5,613 | €4,894 | -€719 | -12.8% |
| Furniture and vehicles | 24 | €1,535 | €1,377 | -€158 | -10.3% |
| Other tangible fixed assets | 26 | €201 | €96 | -€105 | -52.1% |
| Current assets | 29/58 | €12,045 | €11,226 | -€819 | -6.8% |
| Stocks and contracts in progress | 3 | €1,188 | €902 | -€286 | -24.0% |
| Stocks | 30/36 | €1,188 | €902 | -€286 | -24.0% |
| Amounts receivable within one year | 40/41 | €1,689 | €932 | -€757 | -44.8% |
| Trade receivables | 40 | €990 | €310 | -€680 | -68.7% |
| Other amounts receivable | 41 | €699 | €621 | -€78 | -11.1% |
| Cash at bank and in hand | 54/58 | €9,168 | €9,392 | +€224 | +2.4% |
| Total equity and liabilities | 10/49 | €19,394 | €17,594 | -€1,800 | -9.3% |
| Equity | 10/15 | €18,636 | €16,869 | -€1,767 | -9.5% |
| Contributions | 10/11 | €16,240 | €16,240 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,146 | €379 | -€1,767 | -82.3% |
| Amounts payable | 17/49 | €758 | €725 | -€33 | -4.3% |
| Amounts payable within one year | 42/48 | €758 | €725 | -€33 | -4.3% |
| Trade debts | 44 | €289 | €407 | +€118 | +41.0% |
| Suppliers | 440/4 | €289 | €407 | +€118 | +41.0% |
| Taxes, remuneration and social security | 45 | €469 | €318 | -€151 | -32.3% |
| Taxes | 450/3 | €469 | €161 | -€308 | -65.6% |
| Remuneration and social security | 454/9 | - | €156 | +€156 | |
| Turnover | 70 | €10,222 | €12,725 | +€2,503 | +24.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,992 | €12,049 | +€4,057 | +50.8% |
| Remuneration, social security and pensions | 62 | €421 | €1,010 | +€589 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,670 | €1,382 | -€288 | -17.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €13 | +€13 | |
| Gross operating margin | 9900 | €2,230 | €676 | -€1,554 | -69.7% |
| Operating profit (loss) | 9901 | €139 | -€1,729 | -€1,868 | |
| Financial income | 75/76B | €41 | €25 | -€16 | -39.0% |
| Recurring financial income | 75 | €41 | €25 | -€16 | -39.0% |
| Non-recurring financial income | 76B | €41 | - | -€41 | |
| Financial charges | 65/66B | €108 | €63 | -€45 | -41.6% |
| Recurring financial charges | 65 | €108 | €63 | -€45 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €72 | -€1,767 | -€1,839 | |
| Income taxes | 67/77 | €67 | - | -€67 | |
| Profit (loss) for the period | 9904 | €5 | -€1,767 | -€1,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €5 | -€1,767 | -€1,772 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.