Arttra-Design: 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.
Arttra-Design
Largest movements
- Receivables after one year +€32,692
up €32,692 (+327%), from €10,000 to €42,692
- Receivables within one year -€5,810
down €5,810 (-10.6%), from €54,745 to €48,935
of which Other amounts receivable: -€6,480
- Cash +€4,816
up €4,816 (+11.9%), from €40,335 to €45,151
mainly Net result for the year (+€35,436) and Depreciation (+€23,522)
- Tangible fixed assets -€4,305
down €4,305 (-5.7%), from €75,480 to €71,174
- Reserves +€35,000
up €35,000 (+76.1%), from €46,000 to €81,000
- Profit (loss) carried forward +€19,136
up €19,136 (+46.5%), from €41,187 to €60,323
- Debts after one year -€17,047
down €17,047 (-47.0%), from €36,284 to €19,237
- Trade debts -€14,362
no longer reported in 2025 (was €14,362)
- Tax, wage and social debts +€10,717
up €10,717 (+66.1%), from €16,225 to €26,943
of which Taxes: +€10,705
- Gross operating margin +€38,595
up €38,595 (+53.7%), from €71,819 to €110,414
- Taxes +€13,358
up €13,358 (+975%), from €1,371 to €14,729
- Other operating charges -€7,879
down €7,879 (-96.5%), from €8,169 to €290
- Depreciation +€1,528
up €1,528 (+6.9%), from €21,993 to €23,522
- Financial charges -€1,454
down €1,454 (-26.4%), from €5,499 to €4,045
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 | €185,366 | €214,550 | +€29,184 | +15.7% |
| Fixed assets | 21/28 | €75,480 | €71,174 | -€4,305 | -5.7% |
| Tangible fixed assets | 22/27 | €75,480 | €71,174 | -€4,305 | -5.7% |
| Land and buildings | 22 | €19,879 | €18,855 | -€1,024 | -5.2% |
| Plant, machinery and equipment | 23 | €46,766 | €45,138 | -€1,628 | -3.5% |
| Furniture and vehicles | 24 | €8,835 | €7,182 | -€1,653 | -18.7% |
| Current assets | 29/58 | €109,886 | €143,376 | +€33,490 | +30.5% |
| Amounts receivable after more than one year | 29 | €10,000 | €42,692 | +€32,692 | +327% |
| Other amounts receivable | 291 | €10,000 | €42,692 | +€32,692 | +327% |
| Stocks and contracts in progress | 3 | €4,806 | €6,598 | +€1,792 | +37.3% |
| Stocks | 30/36 | €4,806 | €6,598 | +€1,792 | +37.3% |
| Amounts receivable within one year | 40/41 | €54,745 | €48,935 | -€5,810 | -10.6% |
| Trade receivables | 40 | €2,819 | €3,489 | +€670 | +23.8% |
| Other amounts receivable | 41 | €51,926 | €45,446 | -€6,480 | -12.5% |
| Cash at bank and in hand | 54/58 | €40,335 | €45,151 | +€4,816 | +11.9% |
| Total equity and liabilities | 10/49 | €185,366 | €214,550 | +€29,184 | +15.7% |
| Equity | 10/15 | €97,187 | €151,323 | +€54,136 | +55.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €81,000 | +€35,000 | +76.1% |
| Distributable reserves | 133 | €46,000 | €81,000 | +€35,000 | +76.1% |
| Profit (loss) carried forward | 14 | €41,187 | €60,323 | +€19,136 | +46.5% |
| Amounts payable | 17/49 | €88,179 | €63,227 | -€24,952 | -28.3% |
| Amounts payable after more than one year | 17 | €36,284 | €19,237 | -€17,047 | -47.0% |
| Financial debts | 170/4 | €36,284 | €19,237 | -€17,047 | -47.0% |
| Amounts payable within one year | 42/48 | €51,895 | €43,990 | -€7,905 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €21,308 | €17,047 | -€4,261 | -20.0% |
| Trade debts | 44 | €14,362 | - | -€14,362 | |
| Suppliers | 440/4 | €14,362 | - | -€14,362 | |
| Taxes, remuneration and social security | 45 | €16,225 | €26,943 | +€10,717 | +66.1% |
| Taxes | 450/3 | €12,180 | €22,885 | +€10,705 | +87.9% |
| Remuneration and social security | 454/9 | €4,045 | €4,058 | +€13 | +0.3% |
| Remuneration, social security and pensions | 62 | €32,460 | €33,878 | +€1,418 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,993 | €23,522 | +€1,528 | +6.9% |
| Other operating charges | 640/8 | €8,169 | €290 | -€7,879 | -96.5% |
| Gross operating margin | 9900 | €71,819 | €110,414 | +€38,595 | +53.7% |
| Operating profit (loss) | 9901 | €9,197 | €52,725 | +€43,527 | +473% |
| Financial income | 75/76B | €1,304 | €1,485 | +€181 | +13.9% |
| Recurring financial income | 75 | €1,304 | €1,485 | +€181 | +13.9% |
| Financial charges | 65/66B | €5,499 | €4,045 | -€1,454 | -26.4% |
| Recurring financial charges | 65 | €5,499 | €4,045 | -€1,454 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €5,002 | €50,165 | +€45,163 | +903% |
| Income taxes | 67/77 | €1,371 | €14,729 | +€13,358 | +975% |
| Profit (loss) for the period | 9904 | €3,632 | €35,436 | +€31,805 | +876% |
| Profit (loss) for the period to be appropriated | 9905 | €3,632 | €35,436 | +€31,805 | +876% |
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 24 October 2026 via checked.be.