ARTURENO: 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.
ARTURENO
Largest movements
- Receivables within one year -€3,832
down €3,832 (-27.7%), from €13,836 to €10,004
of which Other amounts receivable: -€6,206
- Tangible fixed assets -€1,951
down €1,951 (-32.7%), from €5,970 to €4,020
of which Furniture and vehicles: -€1,418
- Cash -€1,265
no longer reported in 2025 (was €1,265)
mainly Contributions, distributions and other (-€10,980) and Investment in fixed assets (net) (-€412)
- Reserves -€10,980
down €10,980 (-38.1%), from €28,840 to €17,860
of which Distributable reserves: -€10,980
- Short-term financial debts +€1,334
new in 2025: €1,334
- Tax, wage and social debts +€1,154
up €1,154 (+584%), from €198 to €1,352
- Trade debts +€799
up €799 (+746%), from €107 to €907
- Profit (loss) carried forward +€779
up €779 (+5.7%), from -€13,684 to -€12,905
- Purchases and services -€5,040
down €5,040 (-8.5%), from €59,238 to €54,198
- Taxes +€1,294
up €1,294 (+587%), from €220 to €1,514
- Financial charges -€773
down €773 (-71.2%), from €1,087 to €313
- Gross operating margin +€314
up €314 (+5.1%), from €6,150 to €6,464
- Depreciation +€310
up €310 (+15.1%), from €2,053 to €2,363
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 | €21,661 | €14,748 | -€6,913 | -31.9% |
| Fixed assets | 21/28 | €5,970 | €4,020 | -€1,951 | -32.7% |
| Tangible fixed assets | 22/27 | €5,970 | €4,020 | -€1,951 | -32.7% |
| Plant, machinery and equipment | 23 | €1,467 | €935 | -€532 | -36.3% |
| Furniture and vehicles | 24 | €4,503 | €3,085 | -€1,418 | -31.5% |
| Current assets | 29/58 | €15,691 | €10,728 | -€4,962 | -31.6% |
| Amounts receivable within one year | 40/41 | €13,836 | €10,004 | -€3,832 | -27.7% |
| Trade receivables | 40 | €3,610 | €5,984 | +€2,374 | +65.8% |
| Other amounts receivable | 41 | €10,226 | €4,020 | -€6,206 | -60.7% |
| Cash at bank and in hand | 54/58 | €1,265 | - | -€1,265 | |
| Deferred charges and accrued income | 490/1 | €590 | €724 | +€135 | +22.8% |
| Total equity and liabilities | 10/49 | €21,661 | €14,748 | -€6,913 | -31.9% |
| Equity | 10/15 | €21,356 | €11,155 | -€10,201 | -47.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,840 | €17,860 | -€10,980 | -38.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,980 | €16,000 | -€10,980 | -40.7% |
| Profit (loss) carried forward | 14 | -€13,684 | -€12,905 | +€779 | +5.7% |
| Amounts payable | 17/49 | €305 | €3,593 | +€3,288 | +1,078% |
| Amounts payable within one year | 42/48 | €305 | €3,593 | +€3,288 | +1,078% |
| Financial debts | 43 | - | €1,334 | +€1,334 | |
| Credit institutions | 430/8 | - | €1,334 | +€1,334 | |
| Trade debts | 44 | €107 | €907 | +€799 | +746% |
| Suppliers | 440/4 | €107 | €907 | +€799 | +746% |
| Taxes, remuneration and social security | 45 | €198 | €1,352 | +€1,154 | +584% |
| Taxes | 450/3 | €198 | €1,352 | +€1,154 | +584% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,238 | €54,198 | -€5,040 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,053 | €2,363 | +€310 | +15.1% |
| Other operating charges | 640/8 | €1,521 | €1,494 | -€27 | -1.8% |
| Gross operating margin | 9900 | €6,150 | €6,464 | +€314 | +5.1% |
| Operating profit (loss) | 9901 | €2,576 | €2,607 | +€31 | +1.2% |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.2% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.2% |
| Financial charges | 65/66B | €1,087 | €313 | -€773 | -71.2% |
| Recurring financial charges | 65 | €1,087 | €313 | -€773 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €1,516 | €2,294 | +€778 | +51.3% |
| Income taxes | 67/77 | €220 | €1,514 | +€1,294 | +587% |
| Profit (loss) for the period | 9904 | €1,295 | €779 | -€516 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,295 | €779 | -€516 | -39.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.