ARTURA: what changed
ARTURA
Largest movements
- Receivables within one year -€27,671
down €27,671 (-81.1%), from €34,113 to €6,442
of which Trade receivables: -€26,616
- Advances received -€21,850
down €21,850 (-44.5%), from €49,075 to €27,225
- Other debts -€12,529
down €12,529 (-36.0%), from €34,847 to €22,318
- Accrued charges and deferred income +€10,000
up €10,000 (+715%), from €1,399 to €11,399
- Reserves +€7,891
up €7,891 (+42.2%), from €18,678 to €26,569
- Tax, wage and social debts -€6,363
down €6,363 (-36.8%), from €17,307 to €10,944
of which Taxes: -€6,363
- Gross operating margin +€6,250
up €6,250 (+82.7%), from €7,553 to €13,803
- Taxes +€2,459
up €2,459 (+276%), from €890 to €3,349
- Financial charges -€1,612
down €1,612 (-61.4%), from €2,625 to €1,013
- Other operating charges +€780
up €780 (+101%), from €770 to €1,550
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,168 | €112,321 | -€27,847 | -19.9% |
| Fixed assets | 21/28 | €105,250 | €105,250 | = | 0.0% |
| Financial fixed assets | 28 | €105,250 | €105,250 | = | 0.0% |
| Current assets | 29/58 | €34,918 | €7,071 | -€27,847 | -79.7% |
| Amounts receivable within one year | 40/41 | €34,113 | €6,442 | -€27,671 | -81.1% |
| Trade receivables | 40 | €33,058 | €6,442 | -€26,616 | -80.5% |
| Other amounts receivable | 41 | €1,055 | €0 | -€1,055 | -100% |
| Cash at bank and in hand | 54/58 | €805 | €630 | -€176 | -21.8% |
| Total equity and liabilities | 10/49 | €140,168 | €112,321 | -€27,847 | -19.9% |
| Equity | 10/15 | €23,678 | €31,569 | +€7,891 | +33.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,678 | €26,569 | +€7,891 | +42.2% |
| Distributable reserves | 133 | €18,678 | €26,569 | +€7,891 | +42.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €116,490 | €80,752 | -€35,737 | -30.7% |
| Amounts payable after more than one year | 17 | €6,496 | €2,411 | -€4,085 | -62.9% |
| Financial debts | 170/4 | €6,496 | €2,411 | -€4,085 | -62.9% |
| Amounts payable within one year | 42/48 | €108,595 | €66,942 | -€41,652 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €3,975 | €3,694 | -€281 | -7.1% |
| Trade debts | 44 | €3,391 | €2,762 | -€629 | -18.5% |
| Suppliers | 440/4 | €3,391 | €2,762 | -€629 | -18.5% |
| Advances received on contracts in progress | 46 | €49,075 | €27,225 | -€21,850 | -44.5% |
| Taxes, remuneration and social security | 45 | €17,307 | €10,944 | -€6,363 | -36.8% |
| Taxes | 450/3 | €17,307 | €10,944 | -€6,363 | -36.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €34,847 | €22,318 | -€12,529 | -36.0% |
| Accrued charges and deferred income | 492/3 | €1,399 | €11,399 | +€10,000 | +715% |
| Other operating charges | 640/8 | €770 | €1,550 | +€780 | +101% |
| Gross operating margin | 9900 | €7,553 | €13,803 | +€6,250 | +82.7% |
| Operating profit (loss) | 9901 | €6,783 | €12,253 | +€5,469 | +80.6% |
| Financial charges | 65/66B | €2,625 | €1,013 | -€1,612 | -61.4% |
| Recurring financial charges | 65 | €2,625 | €1,013 | -€1,612 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €4,158 | €11,240 | +€7,082 | +170% |
| Income taxes | 67/77 | €890 | €3,349 | +€2,459 | +276% |
| Profit (loss) for the period | 9904 | €3,268 | €7,891 | +€4,623 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €3,268 | €7,891 | +€4,623 | +141% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.