ARTUSH: 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.
ARTUSH
Largest movements
- Receivables within one year -€1,290
down €1,290 (-42.0%), from €3,074 to €1,783
- Cash -€165
down €165 (-4.3%), from €3,871 to €3,706
mainly Net result for the year (-€1,361) and Trade debts (-€86)
- Profit (loss) carried forward -€1,361
down €1,361 (-13.4%), from -€10,137 to -€11,497
- Trade debts -€86
no longer reported in 2024 (was €86)
- Gross operating margin +€1,745
up €1,745 (+60.9%), from -€2,865 to -€1,120
- Purchases and services +€1,267
new in 2024: €1,267
- Depreciation -€331
no longer reported in 2024 (was €331)
- Financial charges -€123
down €123 (-33.8%), from €363 to €240
- Other operating charges -€109
no longer reported in 2024 (was €109)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,958 | €6,503 | -€1,455 | -18.3% |
| Fixed assets | 21/28 | €1,013 | €1,013 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,013 | €1,013 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,013 | €1,013 | = | 0.0% |
| Current assets | 29/58 | €6,945 | €5,490 | -€1,455 | -21.0% |
| Amounts receivable within one year | 40/41 | €3,074 | €1,783 | -€1,290 | -42.0% |
| Other amounts receivable | 41 | €3,074 | €1,783 | -€1,290 | -42.0% |
| Cash at bank and in hand | 54/58 | €3,871 | €3,706 | -€165 | -4.3% |
| Total equity and liabilities | 10/49 | €7,958 | €6,503 | -€1,455 | -18.3% |
| Equity | 10/15 | €7,863 | €6,503 | -€1,361 | -17.3% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,137 | -€11,497 | -€1,361 | -13.4% |
| Amounts payable | 17/49 | €95 | - | -€95 | |
| Amounts payable within one year | 42/48 | €95 | - | -€95 | |
| Financial debts | 43 | €9 | - | -€9 | |
| Credit institutions | 430/8 | €9 | - | -€9 | |
| Trade debts | 44 | €86 | - | -€86 | |
| Suppliers | 440/4 | €86 | - | -€86 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,267 | +€1,267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | - | -€331 | |
| Other operating charges | 640/8 | €109 | - | -€109 | |
| Gross operating margin | 9900 | -€2,865 | -€1,120 | +€1,745 | +60.9% |
| Operating profit (loss) | 9901 | -€3,304 | -€1,120 | +€2,184 | +66.1% |
| Financial charges | 65/66B | €363 | €240 | -€123 | -33.8% |
| Recurring financial charges | 65 | €363 | €240 | -€123 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,668 | -€1,361 | +€2,307 | +62.9% |
| Profit (loss) for the period | 9904 | -€3,668 | -€1,361 | +€2,307 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,668 | -€1,361 | +€2,307 | +62.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.