ARTKOM: 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.
ARTKOM
Largest movements
- Receivables within one year +€17,918
up €17,918 (+142%), from €12,649 to €30,567
of which Other amounts receivable: +€17,454
- Cash +€14,801
up €14,801 (+74,977%), from €20 to €14,820
mainly Net result for the year (+€20,350) and Tax, wage and social debts (+€5,182)
- Tangible fixed assets -€3,684
down €3,684 (-40.9%), from €9,004 to €5,320
of which Furniture and vehicles: -€2,523
- Profit (loss) carried forward +€20,350
up €20,350 (+45.1%), from -€45,077 to -€24,727
- Tax, wage and social debts +€5,182
up €5,182 (+255%), from €2,034 to €7,216
of which Taxes: +€2,809
- Trade debts +€3,271
up €3,271 (+48.4%), from €6,765 to €10,036
- Gross operating margin +€44,224
up €44,224, from -€15,810 to €28,414
- Staff costs -€4,006
down €4,006 (-62.2%), from €6,437 to €2,431
- Other operating charges +€2,083
up €2,083 (+341%), from €610 to €2,693
- Financial income +€802
up €802 (+258%), from €311 to €1,112
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 | €23,321 | €52,126 | +€28,804 | +124% |
| Fixed assets | 21/28 | €9,004 | €5,320 | -€3,684 | -40.9% |
| Tangible fixed assets | 22/27 | €9,004 | €5,320 | -€3,684 | -40.9% |
| Furniture and vehicles | 24 | €4,549 | €2,026 | -€2,523 | -55.5% |
| Other tangible fixed assets | 26 | €4,455 | €3,294 | -€1,161 | -26.1% |
| Current assets | 29/58 | €14,318 | €46,806 | +€32,488 | +227% |
| Amounts receivable within one year | 40/41 | €12,649 | €30,567 | +€17,918 | +142% |
| Trade receivables | 40 | €9,734 | €10,198 | +€464 | +4.8% |
| Other amounts receivable | 41 | €2,915 | €20,369 | +€17,454 | +599% |
| Cash at bank and in hand | 54/58 | €20 | €14,820 | +€14,801 | +74,977% |
| Deferred charges and accrued income | 490/1 | €1,649 | €1,419 | -€230 | -13.9% |
| Total equity and liabilities | 10/49 | €23,321 | €52,126 | +€28,804 | +124% |
| Equity | 10/15 | €3,523 | €23,873 | +€20,350 | +578% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,077 | -€24,727 | +€20,350 | +45.1% |
| Amounts payable | 17/49 | €19,798 | €28,252 | +€8,454 | +42.7% |
| Amounts payable within one year | 42/48 | €19,798 | €28,252 | +€8,454 | +42.7% |
| Trade debts | 44 | €6,765 | €10,036 | +€3,271 | +48.4% |
| Suppliers | 440/4 | €6,765 | €10,036 | +€3,271 | +48.4% |
| Taxes, remuneration and social security | 45 | €2,034 | €7,216 | +€5,182 | +255% |
| Taxes | 450/3 | €2,034 | €4,843 | +€2,809 | +138% |
| Remuneration and social security | 454/9 | €0 | €2,373 | +€2,373 | |
| Other amounts payable | 47/48 | €11,000 | €11,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €6,437 | €2,431 | -€4,006 | -62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,684 | €3,684 | = | 0.0% |
| Other operating charges | 640/8 | €610 | €2,693 | +€2,083 | +341% |
| Gross operating margin | 9900 | -€15,810 | €28,414 | +€44,224 | |
| Operating profit (loss) | 9901 | -€26,542 | €19,605 | +€46,147 | |
| Financial income | 75/76B | €311 | €1,112 | +€802 | +258% |
| Recurring financial income | 75 | €311 | €1,112 | +€802 | +258% |
| Financial charges | 65/66B | €241 | €367 | +€126 | +52.3% |
| Recurring financial charges | 65 | €241 | €367 | +€126 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,473 | €20,350 | +€46,823 | |
| Profit (loss) for the period | 9904 | -€26,473 | €20,350 | +€46,823 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,473 | €20,350 | +€46,823 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.