ARTONA: 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.
ARTONA
Largest movements
- Tangible fixed assets -€6,860
down €6,860 (-18.4%), from €37,195 to €30,335
- Receivables within one year -€4,097
down €4,097 (-14.5%), from €28,293 to €24,196
of which Other amounts receivable: -€4,341
- Deferred charges and accrued income +€1,438
new in 2024: €1,438
- Short-term financial debts -€7,906
down €7,906 (-90.2%), from €8,764 to €858
- Trade debts +€5,701
new in 2024: €5,701
- Current portion of long-term debt -€2,714
down €2,714 (-53.3%), from €5,091 to €2,377
- Tax, wage and social debts -€2,550
no longer reported in 2024 (was €2,550)
- Debts after one year -€1,672
down €1,672 (-11.5%), from €14,603 to €12,930
- Gross operating margin +€24,369
up €24,369, from -€12,644 to €11,725
- Staff costs -€5,274
no longer reported in 2024 (was €5,274)
- Taxes -€1,603
no longer reported in 2024 (was €1,603)
- Depreciation +€1,030
up €1,030 (+11.2%), from €9,212 to €10,243
- Other operating charges -€672
down €672 (-45.4%), from €1,479 to €808
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,263 | €71,033 | -€10,230 | -12.6% |
| Fixed assets | 21/28 | €40,984 | €33,447 | -€7,536 | -18.4% |
| Intangible fixed assets | 21 | €3,037 | €2,361 | -€676 | -22.3% |
| Tangible fixed assets | 22/27 | €37,195 | €30,335 | -€6,860 | -18.4% |
| Plant, machinery and equipment | 23 | €12,298 | €10,130 | -€2,168 | -17.6% |
| Furniture and vehicles | 24 | €8,605 | €7,657 | -€948 | -11.0% |
| Leasing and similar rights | 25 | €11,022 | €7,916 | -€3,106 | -28.2% |
| Other tangible fixed assets | 26 | €5,270 | €4,632 | -€638 | -12.1% |
| Financial fixed assets | 28 | €751 | €751 | = | 0.0% |
| Current assets | 29/58 | €40,280 | €37,586 | -€2,694 | -6.7% |
| Stocks and contracts in progress | 3 | €11,952 | €11,952 | = | 0.0% |
| Stocks | 30/36 | €11,952 | €11,952 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,293 | €24,196 | -€4,097 | -14.5% |
| Trade receivables | 40 | €16,127 | €16,371 | +€244 | +1.5% |
| Other amounts receivable | 41 | €12,166 | €7,825 | -€4,341 | -35.7% |
| Cash at bank and in hand | 54/58 | €35 | - | -€35 | |
| Deferred charges and accrued income | 490/1 | - | €1,438 | +€1,438 | |
| Total equity and liabilities | 10/49 | €81,263 | €71,033 | -€10,230 | -12.6% |
| Equity | 10/15 | -€2,876 | -€3,447 | -€571 | -19.8% |
| Contributions | 10/11 | €13,065 | €13,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,941 | -€16,512 | -€571 | -3.6% |
| Amounts payable | 17/49 | €84,140 | €74,480 | -€9,660 | -11.5% |
| Amounts payable after more than one year | 17 | €14,603 | €12,930 | -€1,672 | -11.5% |
| Financial debts | 170/4 | €14,603 | €12,930 | -€1,672 | -11.5% |
| Amounts payable within one year | 42/48 | €69,537 | €61,256 | -€8,281 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €5,091 | €2,377 | -€2,714 | -53.3% |
| Financial debts | 43 | €8,764 | €858 | -€7,906 | -90.2% |
| Credit institutions | 430/8 | €8,764 | €858 | -€7,906 | -90.2% |
| Trade debts | 44 | - | €5,701 | +€5,701 | |
| Suppliers | 440/4 | - | €5,701 | +€5,701 | |
| Taxes, remuneration and social security | 45 | €2,550 | - | -€2,550 | |
| Taxes | 450/3 | €2,550 | - | -€2,550 | |
| Other amounts payable | 47/48 | €53,132 | €52,320 | -€812 | -1.5% |
| Accrued charges and deferred income | 492/3 | - | €293 | +€293 | |
| Remuneration, social security and pensions | 62 | €5,274 | - | -€5,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,212 | €10,243 | +€1,030 | +11.2% |
| Other operating charges | 640/8 | €1,479 | €808 | -€672 | -45.4% |
| Gross operating margin | 9900 | -€12,644 | €11,725 | +€24,369 | |
| Operating profit (loss) | 9901 | -€28,610 | €674 | +€29,284 | |
| Financial income | 75/76B | €66 | €5 | -€61 | -92.6% |
| Recurring financial income | 75 | €66 | €5 | -€61 | -92.6% |
| Financial charges | 65/66B | €1,197 | €1,249 | +€53 | +4.4% |
| Recurring financial charges | 65 | €1,197 | €1,249 | +€53 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,740 | -€571 | +€29,170 | +98.1% |
| Income taxes | 67/77 | €1,603 | - | -€1,603 | |
| Profit (loss) for the period | 9904 | -€31,344 | -€571 | +€30,773 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,344 | -€571 | +€30,773 | +98.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.