ARTUBIS: 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.
ARTUBIS
Largest movements
- Tangible fixed assets -€4,385
no longer reported in 2025 (was €4,385)
- Profit (loss) carried forward -€4,815
down €4,815 (-6.8%), from -€71,092 to -€75,907
- Short-term financial debts +€1,926
up €1,926 (+582.6%), from €331 to €2,257
- Other debts -€1,304
down €1,304 (-14.8%), from €8,803 to €7,499
- Tax, wage and social debts -€192
no longer reported in 2025 (was €192)
- Depreciation -€1,171
down €1,171 (-21.1%), from €5,556 to €4,385
- Financial charges -€403
down €403 (-59.8%), from €674 to €271
- Gross operating margin +€160
up €160 (+50.2%), from -€319 to -€159
- Other operating charges -€115
no longer reported in 2025 (was €115)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,373 | €6,988 | -€4,385 | -38.6% |
| Fixed assets | 21/28 | €4,385 | - | -€4,385 | |
| Tangible fixed assets | 22/27 | €4,385 | - | -€4,385 | |
| Furniture and vehicles | 24 | €4,385 | - | -€4,385 | |
| Current assets | 29/58 | €6,988 | €6,988 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,988 | €6,988 | = | 0.0% |
| Other amounts receivable | 41 | €6,988 | €6,988 | = | 0.0% |
| Total equity and liabilities | 10/49 | €11,373 | €6,988 | -€4,385 | -38.6% |
| Equity | 10/15 | -€38,978 | -€43,793 | -€4,815 | -12.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €25,917 | €25,917 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,917 | €25,917 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,092 | -€75,907 | -€4,815 | -6.8% |
| Provisions and deferred taxes | 16 | €40,970 | €40,970 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,970 | €40,970 | = | 0.0% |
| Environmental obligations | 163 | €40,970 | - | -€40,970 | |
| Other liabilities and charges | 164/5 | - | €40,970 | +€40,970 | |
| Amounts payable | 17/49 | €9,381 | €9,811 | +€430 | +4.6% |
| Amounts payable within one year | 42/48 | €9,381 | €9,811 | +€430 | +4.6% |
| Financial debts | 43 | €331 | €2,257 | +€1,926 | +582.6% |
| Credit institutions | 430/8 | €331 | €2,257 | +€1,926 | +582.6% |
| Trade debts | 44 | €55 | €55 | = | 0.0% |
| Suppliers | 440/4 | €55 | €55 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €192 | - | -€192 | |
| Taxes | 450/3 | €192 | - | -€192 | |
| Other amounts payable | 47/48 | €8,803 | €7,499 | -€1,304 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,556 | €4,385 | -€1,171 | -21.1% |
| Other operating charges | 640/8 | €115 | - | -€115 | |
| Gross operating margin | 9900 | -€319 | -€159 | +€160 | +50.2% |
| Operating profit (loss) | 9901 | -€5,990 | -€4,544 | +€1,446 | +24.1% |
| Financial charges | 65/66B | €674 | €271 | -€403 | -59.8% |
| Recurring financial charges | 65 | €674 | €271 | -€403 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,663 | -€4,815 | +€1,848 | +27.7% |
| Profit (loss) for the period | 9904 | -€6,663 | -€4,815 | +€1,848 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,663 | -€4,815 | +€1,848 | +27.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.