ARTOMS: 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.
ARTOMS
Largest movements
- Receivables within one year -€165,336
down €165,336 (-39.4%), from €419,300 to €253,964
- Cash -€90,182
down €90,182 (-97.1%), from €92,864 to €2,682
mainly Other debts (-€232,421) and Net result for the year (-€26,097)
- Other debts -€232,421
down €232,421 (-41.3%), from €562,527 to €330,106
- Profit (loss) carried forward -€26,097
down €26,097 (-32.4%), from -€80,572 to -€106,669
- Financial charges -€14,700
down €14,700 (-93.7%), from €15,682 to €982
- Gross operating margin -€13,405
down €13,405 (-114.1%), from -€11,753 to -€25,158
- Financial income +€308
up €308 (+95.1%), from €324 to €632
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 | €524,164 | €268,646 | -€255,518 | -48.7% |
| Fixed assets | 21/28 | €12,000 | €12,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €512,164 | €256,646 | -€255,518 | -49.9% |
| Amounts receivable within one year | 40/41 | €419,300 | €253,964 | -€165,336 | -39.4% |
| Other amounts receivable | 41 | €419,300 | €253,964 | -€165,336 | -39.4% |
| Cash at bank and in hand | 54/58 | €92,864 | €2,682 | -€90,182 | -97.1% |
| Total equity and liabilities | 10/49 | €524,164 | €268,646 | -€255,518 | -48.7% |
| Equity | 10/15 | -€74,572 | -€100,669 | -€26,097 | -35.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,572 | -€106,669 | -€26,097 | -32.4% |
| Amounts payable | 17/49 | €598,737 | €369,316 | -€229,421 | -38.3% |
| Amounts payable within one year | 42/48 | €562,527 | €330,106 | -€232,421 | -41.3% |
| Other amounts payable | 47/48 | €562,527 | €330,106 | -€232,421 | -41.3% |
| Accrued charges and deferred income | 492/3 | €36,210 | €39,210 | +€3,000 | +8.3% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€11,753 | -€25,158 | -€13,405 | -114.1% |
| Operating profit (loss) | 9901 | -€12,140 | -€25,557 | -€13,417 | -110.5% |
| Financial income | 75/76B | €324 | €632 | +€308 | +95.1% |
| Recurring financial income | 75 | €324 | €632 | +€308 | +95.1% |
| Financial charges | 65/66B | €15,682 | €982 | -€14,700 | -93.7% |
| Recurring financial charges | 65 | €15,682 | €982 | -€14,700 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,499 | -€25,908 | +€1,591 | +5.8% |
| Income taxes | 67/77 | €97 | €190 | +€93 | +95.2% |
| Profit (loss) for the period | 9904 | -€27,596 | -€26,097 | +€1,499 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,596 | -€26,097 | +€1,499 | +5.4% |
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 9 October 2026 via checked.be.