ARTTURE-IT: 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.
ARTTURE-IT
Largest movements
- Tangible fixed assets +€26,853
new in 2025: €26,853
- Cash +€12,537
up €12,537 (+229%), from €5,480 to €18,017
mainly Net result for the year (+€34,781) and Trade debts (+€30,033)
- Receivables within one year +€5,189
up €5,189 (+18.7%), from €27,818 to €33,007
of which Other amounts receivable: +€5,189
- Profit (loss) carried forward +€34,781
up €34,781 (+374%), from €9,299 to €44,080
- Trade debts +€30,033
new in 2025: €30,033
- Tax, wage and social debts -€22,236
down €22,236 (-92.7%), from €24,000 to €1,764
of which Remuneration and social security: -€23,546
- Contributions +€2,000
new in 2025: €2,000
- Gross operating margin +€36,913
up €36,913 (+397%), from €9,299 to €46,211
- Staff costs +€4,922
new in 2025: €4,922
- Other operating charges +€2,992
new in 2025: €2,992
- Depreciation +€2,975
new in 2025: €2,975
- Financial charges +€585
new in 2025: €585
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 | €33,299 | €77,877 | +€44,578 | +134% |
| Fixed assets | 21/28 | - | €26,853 | +€26,853 | |
| Tangible fixed assets | 22/27 | - | €26,853 | +€26,853 | |
| Furniture and vehicles | 24 | - | €26,853 | +€26,853 | |
| Current assets | 29/58 | €33,299 | €51,024 | +€17,725 | +53.2% |
| Amounts receivable within one year | 40/41 | €27,818 | €33,007 | +€5,189 | +18.7% |
| Trade receivables | 40 | €23,750 | €23,750 | = | 0.0% |
| Other amounts receivable | 41 | €4,068 | €9,257 | +€5,189 | +128% |
| Cash at bank and in hand | 54/58 | €5,480 | €18,017 | +€12,537 | +229% |
| Total equity and liabilities | 10/49 | €33,299 | €77,877 | +€44,578 | +134% |
| Equity | 10/15 | €9,299 | €46,080 | +€36,781 | +396% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €9,299 | €44,080 | +€34,781 | +374% |
| Amounts payable | 17/49 | €24,000 | €31,797 | +€7,797 | +32.5% |
| Amounts payable within one year | 42/48 | €24,000 | €31,797 | +€7,797 | +32.5% |
| Trade debts | 44 | - | €30,033 | +€30,033 | |
| Suppliers | 440/4 | - | €30,033 | +€30,033 | |
| Taxes, remuneration and social security | 45 | €24,000 | €1,764 | -€22,236 | -92.7% |
| Taxes | 450/3 | - | €1,310 | +€1,310 | |
| Remuneration and social security | 454/9 | €24,000 | €454 | -€23,546 | -98.1% |
| Remuneration, social security and pensions | 62 | - | €4,922 | +€4,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,975 | +€2,975 | |
| Other operating charges | 640/8 | - | €2,992 | +€2,992 | |
| Gross operating margin | 9900 | €9,299 | €46,211 | +€36,913 | +397% |
| Operating profit (loss) | 9901 | €9,299 | €35,322 | +€26,024 | +280% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | - | €585 | +€585 | |
| Recurring financial charges | 65 | - | €585 | +€585 | |
| Profit (loss) for the period before taxes | 9903 | €9,299 | €34,781 | +€25,482 | +274% |
| Profit (loss) for the period | 9904 | €9,299 | €34,781 | +€25,482 | +274% |
| Profit (loss) for the period to be appropriated | 9905 | €9,299 | €34,781 | +€25,482 | +274% |
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 20 October 2026 via checked.be.