ARTSONS: what changed
Two fiscal 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.
ARTSONS
Largest movements
- Cash +€52,184
up €52,184 (+332.1%), from €15,712 to €67,896
mainly Net result for the year (+€47,454) and Tax, wage and social debts (+€18,261)
- Receivables within one year +€13,999
up €13,999 (+21.0%), from €66,623 to €80,622
of which Other amounts receivable: +€19,787
- Tangible fixed assets -€9,317
down €9,317 (-51.2%), from €18,196 to €8,879
- Profit (loss) carried forward +€47,454
up €47,454 (+141.4%), from €33,572 to €81,026
- Tax, wage and social debts +€18,261
up €18,261 (+507.9%), from €3,595 to €21,856
of which Taxes: +€15,172
- Current portion of long-term debt -€7,421
down €7,421 (-100.0%), from €7,421 to €0
- Other debts -€6,875
down €6,875 (-100.0%), from €6,875 to €0
- Trade debts +€5,448
up €5,448 (+13.3%), from €41,007 to €46,455
- Gross operating margin +€63,295
up €63,295 (+303.7%), from €20,839 to €84,134
- Taxes +€16,940
up €16,940 (+927.3%), from €1,827 to €18,767
- Staff costs +€5,735
up €5,735, from €0 to €5,735
- Depreciation -€3,850
down €3,850 (-29.2%), from €13,167 to €9,317
- Financial charges -€916
down €916 (-62.8%), from €1,460 to €543
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 | €100,531 | €157,397 | +€56,866 | +56.6% |
| Fixed assets | 21/28 | €18,196 | €8,879 | -€9,317 | -51.2% |
| Tangible fixed assets | 22/27 | €18,196 | €8,879 | -€9,317 | -51.2% |
| Furniture and vehicles | 24 | €18,196 | €8,879 | -€9,317 | -51.2% |
| Current assets | 29/58 | €82,335 | €148,518 | +€66,183 | +80.4% |
| Amounts receivable within one year | 40/41 | €66,623 | €80,622 | +€13,999 | +21.0% |
| Trade receivables | 40 | €14,590 | €8,801 | -€5,789 | -39.7% |
| Other amounts receivable | 41 | €52,033 | €71,820 | +€19,787 | +38.0% |
| Cash at bank and in hand | 54/58 | €15,712 | €67,896 | +€52,184 | +332.1% |
| Total equity and liabilities | 10/49 | €100,531 | €157,397 | +€56,866 | +56.6% |
| Equity | 10/15 | €41,632 | €89,086 | +€47,454 | +114.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,572 | €81,026 | +€47,454 | +141.4% |
| Amounts payable | 17/49 | €58,899 | €68,311 | +€9,412 | +16.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €58,899 | €68,311 | +€9,412 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €7,421 | €0 | -€7,421 | -100.0% |
| Trade debts | 44 | €41,007 | €46,455 | +€5,448 | +13.3% |
| Suppliers | 440/4 | €41,007 | €46,455 | +€5,448 | +13.3% |
| Taxes, remuneration and social security | 45 | €3,595 | €21,856 | +€18,261 | +507.9% |
| Taxes | 450/3 | €3,595 | €18,767 | +€15,172 | +422.0% |
| Remuneration and social security | 454/9 | - | €3,089 | +€3,089 | |
| Other amounts payable | 47/48 | €6,875 | €0 | -€6,875 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | €5,735 | +€5,735 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,167 | €9,317 | -€3,850 | -29.2% |
| Other operating charges | 640/8 | €1,959 | €2,370 | +€411 | +21.0% |
| Gross operating margin | 9900 | €20,839 | €84,134 | +€63,295 | +303.7% |
| Operating profit (loss) | 9901 | €5,713 | €66,712 | +€60,999 | +1067.7% |
| Financial income | 75/76B | €25 | €53 | +€28 | +113.5% |
| Recurring financial income | 75 | €25 | €53 | +€28 | +113.5% |
| Financial charges | 65/66B | €1,460 | €543 | -€916 | -62.8% |
| Recurring financial charges | 65 | €1,460 | €543 | -€916 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €4,278 | €66,221 | +€61,943 | +1448.0% |
| Income taxes | 67/77 | €1,827 | €18,767 | +€16,940 | +927.3% |
| Profit (loss) for the period | 9904 | €2,451 | €47,454 | +€45,003 | +1836.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,451 | €47,454 | +€45,003 | +1836.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.