ARTMANIA INTERNET SOLUTIONS: what changed
ARTMANIA INTERNET SOLUTIONS
Largest movements
- Deferred charges and accrued income +€18,743
up €18,743 (+248%), from €7,560 to €26,304
- Current investments -€11,678
down €11,678 (-3.7%), from €319,397 to €307,719
- Tangible fixed assets -€8,000
down €8,000 (-33.2%), from €24,120 to €16,120
of which Furniture and vehicles: -€9,341
- Cash +€7,284
up €7,284 (+56.0%), from €12,996 to €20,280
mainly Net result for the year (+€63,194) and Current investments (+€11,678)
- Reserves +€20,226
up €20,226 (+5.9%), from €341,158 to €361,384
of which Distributable reserves: +€20,226
- Other debts -€10,161
down €10,161 (-71.8%), from €14,149 to €3,989
- Tax, wage and social debts +€6,755
up €6,755 (+33.0%), from €20,459 to €27,214
of which Taxes: +€6,731
- Short-term financial debts -€6,035
down €6,035 (-78.9%), from €7,650 to €1,615
- Financial income +€13,347
up €13,347 (+580%), from €2,302 to €15,649
- Gross operating margin +€10,188
up €10,188 (+13.1%), from €78,066 to €88,254
- Taxes +€6,790
up €6,790 (+32.7%), from €20,734 to €27,524
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,242 | €403,695 | +€7,453 | +1.9% |
| Fixed assets | 21/28 | €24,120 | €16,120 | -€8,000 | -33.2% |
| Tangible fixed assets | 22/27 | €24,120 | €16,120 | -€8,000 | -33.2% |
| Land and buildings | 22 | €1,370 | €885 | -€485 | -35.4% |
| Plant, machinery and equipment | 23 | €420 | €2,246 | +€1,826 | +435% |
| Furniture and vehicles | 24 | €22,331 | €12,990 | -€9,341 | -41.8% |
| Current assets | 29/58 | €372,122 | €387,575 | +€15,453 | +4.2% |
| Amounts receivable within one year | 40/41 | €32,168 | €33,272 | +€1,104 | +3.4% |
| Trade receivables | 40 | €32,164 | €33,272 | +€1,108 | +3.4% |
| Other amounts receivable | 41 | €4 | €0 | -€4 | -100% |
| Current investments | 50/53 | €319,397 | €307,719 | -€11,678 | -3.7% |
| Cash at bank and in hand | 54/58 | €12,996 | €20,280 | +€7,284 | +56.0% |
| Deferred charges and accrued income | 490/1 | €7,560 | €26,304 | +€18,743 | +248% |
| Total equity and liabilities | 10/49 | €396,242 | €403,695 | +€7,453 | +1.9% |
| Equity | 10/15 | €347,358 | €367,584 | +€20,226 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €341,158 | €361,384 | +€20,226 | +5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,739 | €11,739 | = | 0.0% |
| Distributable reserves | 133 | €327,559 | €347,785 | +€20,226 | +6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,884 | €36,111 | -€12,773 | -26.1% |
| Amounts payable within one year | 42/48 | €48,884 | €36,111 | -€12,773 | -26.1% |
| Financial debts | 43 | €7,650 | €1,615 | -€6,035 | -78.9% |
| Credit institutions | 430/8 | €7,650 | €1,615 | -€6,035 | -78.9% |
| Trade debts | 44 | €6,626 | €3,293 | -€3,332 | -50.3% |
| Suppliers | 440/4 | €6,626 | €3,293 | -€3,332 | -50.3% |
| Taxes, remuneration and social security | 45 | €20,459 | €27,214 | +€6,755 | +33.0% |
| Taxes | 450/3 | €14,673 | €21,404 | +€6,731 | +45.9% |
| Remuneration and social security | 454/9 | €5,786 | €5,810 | +€23 | +0.4% |
| Other amounts payable | 47/48 | €14,149 | €3,989 | -€10,161 | -71.8% |
| Non-recurring operating income | 76A | - | €22,000 | +€22,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,155 | €10,489 | -€666 | -6.0% |
| Other operating charges | 640/8 | €640 | €649 | +€9 | +1.4% |
| Gross operating margin | 9900 | €78,066 | €88,254 | +€10,188 | +13.1% |
| Operating profit (loss) | 9901 | €66,271 | €77,116 | +€10,845 | +16.4% |
| Financial income | 75/76B | €2,302 | €15,649 | +€13,347 | +580% |
| Recurring financial income | 75 | €2,302 | €15,649 | +€13,347 | +580% |
| Financial charges | 65/66B | €1,392 | €2,046 | +€655 | +47.0% |
| Recurring financial charges | 65 | €1,392 | €2,046 | +€655 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €67,182 | €90,718 | +€23,537 | +35.0% |
| Income taxes | 67/77 | €20,734 | €27,524 | +€6,790 | +32.7% |
| Profit (loss) for the period | 9904 | €46,448 | €63,194 | +€16,746 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,448 | €63,194 | +€16,746 | +36.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.