Artivia Digital: 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.
Artivia Digital
Largest movements
- Receivables within one year +€12,055
up €12,055 (+21.7%), from €55,648 to €67,703
of which Trade receivables: +€7,056
- Cash -€11,570
down €11,570 (-86.8%), from €13,332 to €1,762
mainly Receivables within one year (-€12,055) and Tax, wage and social debts (-€4,169)
- Tax, wage and social debts -€4,169
down €4,169 (-34.1%), from €12,225 to €8,057
- Reserves +€3,100
up €3,100 (+5.6%), from €55,200 to €58,300
- Trade debts +€1,371
up €1,371 (+852.7%), from €161 to €1,532
- Gross operating margin -€29,483
down €29,483 (-85.1%), from €34,644 to €5,161
- Taxes -€6,053
down €6,053 (-85.7%), from €7,061 to €1,007
- Financial income +€347
up €347 (+67.9%), from €511 to €858
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 | €70,594 | €70,926 | +€332 | +0.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,441 | €1,316 | -€124 | -8.6% |
| Tangible fixed assets | 22/27 | €1,441 | €1,316 | -€124 | -8.6% |
| Furniture and vehicles | 24 | €1,441 | €1,316 | -€124 | -8.6% |
| Current assets | 29/58 | €69,153 | €69,609 | +€456 | +0.7% |
| Amounts receivable within one year | 40/41 | €55,648 | €67,703 | +€12,055 | +21.7% |
| Trade receivables | 40 | €42,578 | €49,634 | +€7,056 | +16.6% |
| Other amounts receivable | 41 | €13,070 | €18,069 | +€4,999 | +38.2% |
| Cash at bank and in hand | 54/58 | €13,332 | €1,762 | -€11,570 | -86.8% |
| Deferred charges and accrued income | 490/1 | €174 | €144 | -€30 | -17.1% |
| Total equity and liabilities | 10/49 | €70,594 | €70,926 | +€332 | +0.5% |
| Equity | 10/15 | €58,208 | €61,337 | +€3,129 | +5.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,200 | €58,300 | +€3,100 | +5.6% |
| Distributable reserves | 133 | €55,200 | €58,300 | +€3,100 | +5.6% |
| Profit (loss) carried forward | 14 | €8 | €37 | +€29 | +374.9% |
| Amounts payable | 17/49 | €12,386 | €9,589 | -€2,797 | -22.6% |
| Amounts payable within one year | 42/48 | €12,386 | €9,589 | -€2,797 | -22.6% |
| Trade debts | 44 | €161 | €1,532 | +€1,371 | +852.7% |
| Suppliers | 440/4 | €161 | €1,532 | +€1,371 | +852.7% |
| Taxes, remuneration and social security | 45 | €12,225 | €8,057 | -€4,169 | -34.1% |
| Taxes | 450/3 | €12,225 | €8,057 | -€4,169 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,323 | €992 | -€331 | -25.0% |
| Other operating charges | 640/8 | €302 | €309 | +€7 | +2.2% |
| Non-recurring operating charges | 66A | - | €375 | +€375 | |
| Gross operating margin | 9900 | €34,644 | €5,161 | -€29,483 | -85.1% |
| Operating profit (loss) | 9901 | €33,019 | €3,485 | -€29,534 | -89.4% |
| Financial income | 75/76B | €511 | €858 | +€347 | +67.9% |
| Recurring financial income | 75 | €511 | €858 | +€347 | +67.9% |
| Financial charges | 65/66B | €44 | €206 | +€162 | +365.5% |
| Recurring financial charges | 65 | €44 | €206 | +€162 | +365.5% |
| Profit (loss) for the period before taxes | 9903 | €33,485 | €4,137 | -€29,349 | -87.6% |
| Income taxes | 67/77 | €7,061 | €1,007 | -€6,053 | -85.7% |
| Profit (loss) for the period | 9904 | €26,425 | €3,129 | -€23,295 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,425 | €3,129 | -€23,295 | -88.2% |
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 4 October 2026 via checked.be.