ARTLINEA: 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.
ARTLINEA
Largest movements
- Receivables within one year +€40,911
up €40,911 (+75.9%), from €53,875 to €94,785
of which Trade receivables: +€37,192
- Cash -€26,057
down €26,057 (-41.3%), from €63,093 to €37,037
mainly Receivables within one year (-€40,911) and Investment in fixed assets (net) (-€14,463)
- Tangible fixed assets +€5,207
up €5,207 (+38.4%), from €13,552 to €18,758
of which Furniture and vehicles: +€5,643
- Deferred charges and accrued income -€1,858
no longer reported in 2025 (was €1,858)
- Trade debts +€6,426
up €6,426 (+21.8%), from €29,482 to €35,907
- Profit (loss) carried forward +€5,814
up €5,814 (+7.9%), from €74,013 to €79,826
- Debts after one year +€3,726
up €3,726 (+88.1%), from €4,230 to €7,956
- Current portion of long-term debt +€2,492
up €2,492 (+39.6%), from €6,297 to €8,789
- Gross operating margin +€7,248
up €7,248 (+10.6%), from €68,496 to €75,744
- Depreciation +€1,745
up €1,745 (+23.2%), from €7,512 to €9,256
- Staff costs +€1,405
up €1,405 (+2.6%), from €53,370 to €54,775
- Taxes +€1,212
up €1,212 (+46.5%), from €2,609 to €3,821
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 | €132,378 | €150,580 | +€18,203 | +13.8% |
| Fixed assets | 21/28 | €13,552 | €18,758 | +€5,207 | +38.4% |
| Tangible fixed assets | 22/27 | €13,552 | €18,758 | +€5,207 | +38.4% |
| Plant, machinery and equipment | 23 | €1,616 | €1,180 | -€436 | -27.0% |
| Furniture and vehicles | 24 | €11,936 | €17,578 | +€5,643 | +47.3% |
| Current assets | 29/58 | €118,826 | €131,822 | +€12,996 | +10.9% |
| Amounts receivable within one year | 40/41 | €53,875 | €94,785 | +€40,911 | +75.9% |
| Trade receivables | 40 | €52,646 | €89,838 | +€37,192 | +70.6% |
| Other amounts receivable | 41 | €1,229 | €4,947 | +€3,719 | +303% |
| Cash at bank and in hand | 54/58 | €63,093 | €37,037 | -€26,057 | -41.3% |
| Deferred charges and accrued income | 490/1 | €1,858 | - | -€1,858 | |
| Total equity and liabilities | 10/49 | €132,378 | €150,580 | +€18,203 | +13.8% |
| Equity | 10/15 | €82,073 | €87,886 | +€5,814 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,013 | €79,826 | +€5,814 | +7.9% |
| Amounts payable | 17/49 | €50,305 | €62,694 | +€12,389 | +24.6% |
| Amounts payable after more than one year | 17 | €4,230 | €7,956 | +€3,726 | +88.1% |
| Financial debts | 170/4 | €4,230 | €7,956 | +€3,726 | +88.1% |
| Amounts payable within one year | 42/48 | €46,075 | €54,738 | +€8,663 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €6,297 | €8,789 | +€2,492 | +39.6% |
| Trade debts | 44 | €29,482 | €35,907 | +€6,426 | +21.8% |
| Suppliers | 440/4 | €29,482 | €35,907 | +€6,426 | +21.8% |
| Taxes, remuneration and social security | 45 | €10,297 | €10,042 | -€255 | -2.5% |
| Taxes | 450/3 | €2,749 | €3,929 | +€1,180 | +42.9% |
| Remuneration and social security | 454/9 | €7,547 | €6,113 | -€1,434 | -19.0% |
| Remuneration, social security and pensions | 62 | €53,370 | €54,775 | +€1,405 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,512 | €9,256 | +€1,745 | +23.2% |
| Other operating charges | 640/8 | €1,885 | €1,969 | +€84 | +4.4% |
| Gross operating margin | 9900 | €68,496 | €75,744 | +€7,248 | +10.6% |
| Operating profit (loss) | 9901 | €5,729 | €9,744 | +€4,015 | +70.1% |
| Financial income | 75/76B | €426 | €527 | +€101 | +23.8% |
| Recurring financial income | 75 | €426 | €527 | +€101 | +23.8% |
| Financial charges | 65/66B | €443 | €636 | +€193 | +43.7% |
| Recurring financial charges | 65 | €443 | €636 | +€193 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €5,712 | €9,634 | +€3,922 | +68.7% |
| Income taxes | 67/77 | €2,609 | €3,821 | +€1,212 | +46.5% |
| Profit (loss) for the period | 9904 | €3,103 | €5,814 | +€2,710 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,103 | €5,814 | +€2,710 | +87.3% |
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 18 October 2026 via checked.be.