Artiztik: 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.
Artiztik
Largest movements
- Cash +€2,994
up €2,994 (+10.2%), from €29,288 to €32,281
mainly Other debts (+€3,566) and Depreciation (+€3,135)
- Tangible fixed assets +€1,154
up €1,154 (+20.5%), from €5,620 to €6,774
of which Furniture and vehicles: +€1,565
- Other debts +€3,566
up €3,566 (+46.6%), from €7,647 to €11,213
- Profit (loss) carried forward +€957
up €957 (+26.4%), from €3,627 to €4,584
- Depreciation +€1,910
up €1,910 (+156%), from €1,225 to €3,135
- Taxes +€1,036
up €1,036 (+44.3%), from €2,339 to €3,375
- Gross operating margin -€575
down €575 (-6.7%), from €8,527 to €7,951
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 | €73,929 | €78,412 | +€4,483 | +6.1% |
| Fixed assets | 21/28 | €5,620 | €6,774 | +€1,154 | +20.5% |
| Tangible fixed assets | 22/27 | €5,620 | €6,774 | +€1,154 | +20.5% |
| Land and buildings | 22 | €380 | €380 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,187 | €1,775 | -€411 | -18.8% |
| Furniture and vehicles | 24 | €3,053 | €4,619 | +€1,565 | +51.3% |
| Current assets | 29/58 | €68,309 | €71,638 | +€3,329 | +4.9% |
| Stocks and contracts in progress | 3 | €37,310 | €37,505 | +€195 | +0.5% |
| Stocks | 30/36 | €8,209 | €7,404 | -€805 | -9.8% |
| Contracts in progress | 37 | €29,101 | €30,101 | +€1,000 | +3.4% |
| Amounts receivable within one year | 40/41 | €1,542 | €1,851 | +€309 | +20.0% |
| Trade receivables | 40 | €1,542 | €1,375 | -€168 | -10.9% |
| Other amounts receivable | 41 | - | €477 | +€477 | |
| Cash at bank and in hand | 54/58 | €29,288 | €32,281 | +€2,994 | +10.2% |
| Deferred charges and accrued income | 490/1 | €169 | - | -€169 | |
| Total equity and liabilities | 10/49 | €73,929 | €78,412 | +€4,483 | +6.1% |
| Equity | 10/15 | €59,142 | €60,099 | +€957 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,315 | €49,315 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,455 | €47,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,627 | €4,584 | +€957 | +26.4% |
| Amounts payable | 17/49 | €14,787 | €18,313 | +€3,526 | +23.8% |
| Amounts payable within one year | 42/48 | €14,787 | €18,313 | +€3,526 | +23.8% |
| Taxes, remuneration and social security | 45 | €7,140 | €7,100 | -€40 | -0.6% |
| Taxes | 450/3 | €529 | €2,821 | +€2,292 | +434% |
| Remuneration and social security | 454/9 | €6,611 | €4,279 | -€2,332 | -35.3% |
| Other amounts payable | 47/48 | €7,647 | €11,213 | +€3,566 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €3,135 | +€1,910 | +156% |
| Other operating charges | 640/8 | €644 | €647 | +€3 | +0.5% |
| Gross operating margin | 9900 | €8,527 | €7,951 | -€575 | -6.7% |
| Operating profit (loss) | 9901 | €6,658 | €4,169 | -€2,489 | -37.4% |
| Financial income | 75/76B | €409 | €373 | -€37 | -8.9% |
| Recurring financial income | 75 | €409 | €373 | -€37 | -8.9% |
| Financial charges | 65/66B | €221 | €209 | -€12 | -5.2% |
| Recurring financial charges | 65 | €221 | €209 | -€12 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €6,846 | €4,332 | -€2,514 | -36.7% |
| Income taxes | 67/77 | €2,339 | €3,375 | +€1,036 | +44.3% |
| Profit (loss) for the period | 9904 | €4,507 | €957 | -€3,550 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,507 | €957 | -€3,550 | -78.8% |
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 26 October 2026 via checked.be.