ARTURIUS: 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.
ARTURIUS
Largest movements
- Financial fixed assets +€21,999
up €21,999 (+157.1%), from €14,001 to €36,000
- Tangible fixed assets -€8,345
down €8,345 (-72.0%), from €11,595 to €3,250
of which Furniture and vehicles: -€8,111
- Cash -€5,003
down €5,003 (-93.8%), from €5,331 to €328
mainly Net result for the year (-€46,062) and Investment in fixed assets (net) (-€21,999)
- Receivables within one year -€1,317
down €1,317 (-63.2%), from €2,083 to €765
of which Other amounts receivable: -€1,234
- Debts after one year +€54,500
up €54,500 (+62.3%), from €87,500 to €142,000
- Profit (loss) carried forward -€46,062
down €46,062 (-57.8%), from -€79,671 to -€125,733
- Trade debts -€1,502
down €1,502 (-49.3%), from €3,049 to €1,547
- Other debts +€1,364
new in 2025: €1,364
- Tax, wage and social debts -€967
down €967 (-57.8%), from €1,671 to €705
of which Remuneration and social security: -€1,000
- Gross operating margin +€10,693
up €10,693 (+22.8%), from -€46,842 to -€36,149
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
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 | €33,010 | €40,344 | +€7,334 | +22.2% |
| Fixed assets | 21/28 | €25,596 | €39,250 | +€13,654 | +53.3% |
| Tangible fixed assets | 22/27 | €11,595 | €3,250 | -€8,345 | -72.0% |
| Plant, machinery and equipment | 23 | €417 | €183 | -€234 | -56.2% |
| Furniture and vehicles | 24 | €11,179 | €3,068 | -€8,111 | -72.6% |
| Financial fixed assets | 28 | €14,001 | €36,000 | +€21,999 | +157.1% |
| Current assets | 29/58 | €7,414 | €1,093 | -€6,321 | -85.3% |
| Amounts receivable within one year | 40/41 | €2,083 | €765 | -€1,317 | -63.2% |
| Trade receivables | 40 | €83 | - | -€83 | |
| Other amounts receivable | 41 | €2,000 | €765 | -€1,234 | -61.7% |
| Cash at bank and in hand | 54/58 | €5,331 | €328 | -€5,003 | -93.8% |
| Total equity and liabilities | 10/49 | €33,010 | €40,344 | +€7,334 | +22.2% |
| Equity | 10/15 | -€59,211 | -€105,273 | -€46,062 | -77.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,671 | -€125,733 | -€46,062 | -57.8% |
| Amounts payable | 17/49 | €92,221 | €145,616 | +€53,396 | +57.9% |
| Amounts payable after more than one year | 17 | €87,500 | €142,000 | +€54,500 | +62.3% |
| Other amounts payable | 178/9 | €87,500 | €142,000 | +€54,500 | +62.3% |
| Amounts payable within one year | 42/48 | €4,721 | €3,616 | -€1,104 | -23.4% |
| Trade debts | 44 | €3,049 | €1,547 | -€1,502 | -49.3% |
| Suppliers | 440/4 | €3,049 | €1,547 | -€1,502 | -49.3% |
| Taxes, remuneration and social security | 45 | €1,671 | €705 | -€967 | -57.8% |
| Taxes | 450/3 | €671 | €705 | +€33 | +5.0% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | - | €1,364 | +€1,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,535 | €8,345 | -€190 | -2.2% |
| Gross operating margin | 9900 | -€46,842 | -€36,149 | +€10,693 | +22.8% |
| Operating profit (loss) | 9901 | -€55,377 | -€44,494 | +€10,883 | +19.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €909 | €1,277 | +€368 | +40.5% |
| Recurring financial charges | 65 | €909 | €1,277 | +€368 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | -€56,286 | -€45,771 | +€10,515 | +18.7% |
| Income taxes | 67/77 | €372 | €291 | -€80 | -21.7% |
| Profit (loss) for the period | 9904 | -€56,657 | -€46,062 | +€10,596 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,657 | -€46,062 | +€10,596 | +18.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.