artLiTec: 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.
artLiTec
Largest movements
- Cash -€7,596
down €7,596 (-9.9%), from €76,813 to €69,218
mainly Other debts (-€22,581) and Stocks and contracts (-€7,004)
- Stocks and contracts +€7,004
up €7,004 (+14.6%), from €47,962 to €54,966
- Receivables within one year -€6,573
down €6,573 (-83.0%), from €7,915 to €1,343
of which Other amounts receivable: -€3,831
- Other debts -€22,581
down €22,581 (-46.7%), from €48,378 to €25,797
- Reserves +€16,628
up €16,628 (+25.8%), from €64,410 to €81,038
of which Distributable reserves: +€16,628
- Tax, wage and social debts +€4,672
up €4,672 (+76.0%), from €6,148 to €10,820
of which Taxes: +€4,672
- Current portion of long-term debt -€3,738
no longer reported in 2025 (was €3,738)
- Trade debts -€3,248
down €3,248 (-52.3%), from €6,206 to €2,958
- Gross operating margin +€17,192
up €17,192 (+180.5%), from €9,524 to €26,716
- Taxes +€7,702
up €7,702 (+658.6%), from €1,169 to €8,871
- Depreciation -€4,837
down €4,837 (-90.3%), from €5,355 to €518
- Financial income +€410
up €410 (+218.9%), from €187 to €597
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 | €135,081 | €127,658 | -€7,423 | -5.5% |
| Fixed assets | 21/28 | €818 | €300 | -€518 | -63.3% |
| Tangible fixed assets | 22/27 | €818 | €300 | -€518 | -63.3% |
| Plant, machinery and equipment | 23 | €818 | €300 | -€518 | -63.3% |
| Current assets | 29/58 | €134,263 | €127,358 | -€6,905 | -5.1% |
| Stocks and contracts in progress | 3 | €47,962 | €54,966 | +€7,004 | +14.6% |
| Stocks | 30/36 | €47,962 | €54,966 | +€7,004 | +14.6% |
| Amounts receivable within one year | 40/41 | €7,915 | €1,343 | -€6,573 | -83.0% |
| Trade receivables | 40 | €4,085 | €1,343 | -€2,742 | -67.1% |
| Other amounts receivable | 41 | €3,831 | - | -€3,831 | |
| Cash at bank and in hand | 54/58 | €76,813 | €69,218 | -€7,596 | -9.9% |
| Deferred charges and accrued income | 490/1 | €1,572 | €1,832 | +€260 | +16.5% |
| Total equity and liabilities | 10/49 | €135,081 | €127,658 | -€7,423 | -5.5% |
| Equity | 10/15 | €70,610 | €87,238 | +€16,628 | +23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,410 | €81,038 | +€16,628 | +25.8% |
| Tax-exempt reserves | 132 | €7,180 | €7,180 | = | 0.0% |
| Distributable reserves | 133 | €57,230 | €73,858 | +€16,628 | +29.1% |
| Amounts payable | 17/49 | €64,471 | €40,420 | -€24,051 | -37.3% |
| Amounts payable within one year | 42/48 | €64,471 | €40,420 | -€24,051 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €3,738 | - | -€3,738 | |
| Financial debts | 43 | - | €844 | +€844 | |
| Credit institutions | 430/8 | - | €844 | +€844 | |
| Trade debts | 44 | €6,206 | €2,958 | -€3,248 | -52.3% |
| Suppliers | 440/4 | €6,206 | €2,958 | -€3,248 | -52.3% |
| Taxes, remuneration and social security | 45 | €6,148 | €10,820 | +€4,672 | +76.0% |
| Taxes | 450/3 | €4,898 | €9,570 | +€4,672 | +95.4% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €48,378 | €25,797 | -€22,581 | -46.7% |
| Non-recurring operating income | 76A | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,355 | €518 | -€4,837 | -90.3% |
| Other operating charges | 640/8 | €696 | €574 | -€122 | -17.5% |
| Non-recurring operating charges | 66A | - | €55 | +€55 | |
| Gross operating margin | 9900 | €9,524 | €26,716 | +€17,192 | +180.5% |
| Operating profit (loss) | 9901 | €3,473 | €25,569 | +€22,097 | +636.3% |
| Financial income | 75/76B | €187 | €597 | +€410 | +218.9% |
| Recurring financial income | 75 | €187 | €597 | +€410 | +218.9% |
| Financial charges | 65/66B | €553 | €667 | +€114 | +20.7% |
| Recurring financial charges | 65 | €553 | €667 | +€114 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €3,107 | €25,499 | +€22,392 | +720.8% |
| Income taxes | 67/77 | €1,169 | €8,871 | +€7,702 | +658.6% |
| Profit (loss) for the period | 9904 | €1,937 | €16,628 | +€14,690 | +758.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,937 | €16,628 | +€14,690 | +758.4% |
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 10 October 2026 via checked.be.