ARTROPODA: 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.
ARTROPODA
Largest movements
- Tangible fixed assets -€11,280
down €11,280 (-4.5%), from €251,696 to €240,416
of which Land and buildings: -€11,280
- Cash +€10,670
new in 2025: €10,670
mainly Depreciation (+€15,399) and Advances received (+€13,500)
- Profit (loss) carried forward -€14,416
down €14,416 (-16.0%), from -€89,897 to -€104,313
- Advances received +€13,500
new in 2025: €13,500
- Debts after one year +€5,550
up €5,550 (+75.3%), from €7,370 to €12,920
- Gross operating margin +€656
up €656 (+14.6%), from €4,499 to €5,155
- Financial charges -€499
down €499 (-60.7%), from €822 to €323
- Other operating charges +€325
up €325 (+10.6%), from €3,069 to €3,393
- Depreciation -€128
down €128 (-0.8%), from €15,527 to €15,399
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.
Derived cash bridge
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 | €256,136 | €253,260 | -€2,875 | -1.1% |
| Fixed assets | 21/28 | €251,696 | €240,416 | -€11,280 | -4.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €251,696 | €240,416 | -€11,280 | -4.5% |
| Land and buildings | 22 | €250,982 | €239,702 | -€11,280 | -4.5% |
| Furniture and vehicles | 24 | €714 | €714 | = | 0.0% |
| Current assets | 29/58 | €4,439 | €12,844 | +€8,405 | +189% |
| Amounts receivable within one year | 40/41 | €4,439 | €2,175 | -€2,265 | -51.0% |
| Trade receivables | 40 | €4,141 | €1,963 | -€2,178 | -52.6% |
| Other amounts receivable | 41 | €298 | €212 | -€87 | -29.0% |
| Cash at bank and in hand | 54/58 | - | €10,670 | +€10,670 | |
| Total equity and liabilities | 10/49 | €256,136 | €253,260 | -€2,875 | -1.1% |
| Equity | 10/15 | -€48,629 | -€63,045 | -€14,416 | -29.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €21,268 | €21,268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €19,268 | €19,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,897 | -€104,313 | -€14,416 | -16.0% |
| Amounts payable | 17/49 | €304,765 | €316,305 | +€11,541 | +3.8% |
| Amounts payable after more than one year | 17 | €7,370 | €12,920 | +€5,550 | +75.3% |
| Other amounts payable | 178/9 | €7,370 | €12,920 | +€5,550 | +75.3% |
| Amounts payable within one year | 42/48 | €297,395 | €303,385 | +€5,991 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €1,542 | - | -€1,542 | |
| Financial debts | 43 | €1,079 | - | -€1,079 | |
| Credit institutions | 430/8 | €1,079 | - | -€1,079 | |
| Trade debts | 44 | €2,867 | €307 | -€2,560 | -89.3% |
| Suppliers | 440/4 | €2,867 | €307 | -€2,560 | -89.3% |
| Advances received on contracts in progress | 46 | - | €13,500 | +€13,500 | |
| Taxes, remuneration and social security | 45 | €978 | €672 | -€306 | -31.3% |
| Taxes | 450/3 | €978 | €672 | -€306 | -31.3% |
| Other amounts payable | 47/48 | €290,929 | €288,906 | -€2,023 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,527 | €15,399 | -€128 | -0.8% |
| Other operating charges | 640/8 | €3,069 | €3,393 | +€325 | +10.6% |
| Gross operating margin | 9900 | €4,499 | €5,155 | +€656 | +14.6% |
| Operating profit (loss) | 9901 | -€14,096 | -€13,638 | +€459 | +3.3% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €822 | €323 | -€499 | -60.7% |
| Recurring financial charges | 65 | €822 | €323 | -€499 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,918 | -€13,932 | +€986 | +6.6% |
| Income taxes | 67/77 | €441 | €484 | +€43 | +9.8% |
| Profit (loss) for the period | 9904 | -€15,359 | -€14,416 | +€943 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,359 | -€14,416 | +€943 | +6.1% |
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 18 October 2026 via checked.be.