ArtVitam Prod: 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.
ArtVitam Prod
Largest movements
- Cash -€7,598
down €7,598 (-63.3%), from €11,995 to €4,397
mainly Receivables within one year (-€4,622) and Tax, wage and social debts (-€3,806)
- Receivables within one year +€4,622
new in 2025: €4,622
of which Trade receivables: +€3,821
- Tangible fixed assets +€1,584
new in 2025: €1,584
- Tax, wage and social debts -€3,806
down €3,806 (-87.9%), from €4,332 to €525
- Profit (loss) carried forward +€2,953
up €2,953 (+65.8%), from €4,489 to €7,441
- Accrued charges and deferred income -€849
down €849 (-95.2%), from €892 to €43
- Trade debts +€325
up €325 (+26.0%), from €1,250 to €1,575
- Taxes +€1,704
up €1,704 (+102%), from €1,675 to €3,379
- Gross operating margin +€386
up €386 (+5.5%), from €6,997 to €7,383
- Depreciation +€145
new in 2025: €145
- Financial charges +€88
new in 2025: €88
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 | €11,995 | €10,618 | -€1,377 | -11.5% |
| Fixed assets | 21/28 | - | €1,584 | +€1,584 | |
| Tangible fixed assets | 22/27 | - | €1,584 | +€1,584 | |
| Furniture and vehicles | 24 | - | €1,584 | +€1,584 | |
| Current assets | 29/58 | €11,995 | €9,034 | -€2,961 | -24.7% |
| Amounts receivable within one year | 40/41 | - | €4,622 | +€4,622 | |
| Trade receivables | 40 | - | €3,821 | +€3,821 | |
| Other amounts receivable | 41 | - | €802 | +€802 | |
| Cash at bank and in hand | 54/58 | €11,995 | €4,397 | -€7,598 | -63.3% |
| Deferred charges and accrued income | 490/1 | - | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €11,995 | €10,618 | -€1,377 | -11.5% |
| Equity | 10/15 | €4,689 | €7,641 | +€2,953 | +63.0% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,489 | €7,441 | +€2,953 | +65.8% |
| Amounts payable | 17/49 | €7,306 | €2,976 | -€4,330 | -59.3% |
| Amounts payable within one year | 42/48 | €6,415 | €2,934 | -€3,481 | -54.3% |
| Trade debts | 44 | €1,250 | €1,575 | +€325 | +26.0% |
| Suppliers | 440/4 | €1,250 | €1,575 | +€325 | +26.0% |
| Taxes, remuneration and social security | 45 | €4,332 | €525 | -€3,806 | -87.9% |
| Taxes | 450/3 | €4,332 | €525 | -€3,806 | -87.9% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €892 | €43 | -€849 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €145 | +€145 | |
| Gross operating margin | 9900 | €6,997 | €7,383 | +€386 | +5.5% |
| Operating profit (loss) | 9901 | €6,997 | €7,238 | +€241 | +3.4% |
| Financial income | 75/76B | €0 | €15 | +€15 | +14,590% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +14,590% |
| Financial charges | 65/66B | - | €88 | +€88 | |
| Recurring financial charges | 65 | - | €88 | +€88 | |
| Profit (loss) for the period before taxes | 9903 | €6,997 | €7,165 | +€167 | +2.4% |
| Income taxes | 67/77 | €1,675 | €3,379 | +€1,704 | +102% |
| Profit (loss) for the period | 9904 | €5,322 | €3,786 | -€1,536 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,322 | €3,786 | -€1,536 | -28.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.