ARTON: 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.
ARTON
Largest movements
- Cash +€1,250
up €1,250 (+14.0%), from €8,929 to €10,179
mainly Trade debts (+€1,954) and Tax, wage and social debts (+€339)
- Receivables within one year +€391
up €391 (+1698.2%), from €23 to €414
- Deferred charges and accrued income +€200
up €200 (+1128.6%), from €18 to €218
- Trade debts +€1,954
up €1,954 (+1747.7%), from €112 to €2,066
- Profit (loss) carried forward -€452
down €452 (-28.4%), from €1,593 to €1,141
- Tax, wage and social debts +€339
up €339 (+41.9%), from €809 to €1,148
- Gross operating margin -€2,801
down €2,801 (-94.7%), from €2,959 to €157
- Taxes -€531
no longer reported in 2025 (was €531)
- Other operating charges -€188
down €188 (-26.5%), from €707 to €520
- Financial charges -€50
down €50 (-34.8%), from €145 to €94
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 | €8,970 | €10,811 | +€1,841 | +20.5% |
| Current assets | 29/58 | €8,970 | €10,811 | +€1,841 | +20.5% |
| Amounts receivable within one year | 40/41 | €23 | €414 | +€391 | +1698.2% |
| Other amounts receivable | 41 | €23 | €414 | +€391 | +1698.2% |
| Cash at bank and in hand | 54/58 | €8,929 | €10,179 | +€1,250 | +14.0% |
| Deferred charges and accrued income | 490/1 | €18 | €218 | +€200 | +1128.6% |
| Total equity and liabilities | 10/49 | €8,970 | €10,811 | +€1,841 | +20.5% |
| Equity | 10/15 | €4,593 | €4,141 | -€452 | -9.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,593 | €1,141 | -€452 | -28.4% |
| Amounts payable | 17/49 | €4,377 | €6,670 | +€2,293 | +52.4% |
| Amounts payable within one year | 42/48 | €4,377 | €6,670 | +€2,293 | +52.4% |
| Trade debts | 44 | €112 | €2,066 | +€1,954 | +1747.7% |
| Suppliers | 440/4 | €112 | €2,066 | +€1,954 | +1747.7% |
| Taxes, remuneration and social security | 45 | €809 | €1,148 | +€339 | +41.9% |
| Taxes | 450/3 | €809 | €1,148 | +€339 | +41.9% |
| Other amounts payable | 47/48 | €3,456 | €3,456 | = | 0.0% |
| Other operating charges | 640/8 | €707 | €520 | -€188 | -26.5% |
| Gross operating margin | 9900 | €2,959 | €157 | -€2,801 | -94.7% |
| Operating profit (loss) | 9901 | €2,251 | -€362 | -€2,614 | |
| Financial income | 75/76B | €18 | €5 | -€13 | -72.1% |
| Recurring financial income | 75 | €18 | €5 | -€13 | -72.1% |
| Financial charges | 65/66B | €145 | €94 | -€50 | -34.8% |
| Recurring financial charges | 65 | €145 | €94 | -€50 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €2,124 | -€452 | -€2,576 | |
| Income taxes | 67/77 | €531 | - | -€531 | |
| Profit (loss) for the period | 9904 | €1,593 | -€452 | -€2,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,593 | -€452 | -€2,045 |
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.