ARTYM: 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.
ARTYM
Largest movements
- Cash -€91,619
down €91,619 (-57.1%), from €160,340 to €68,721
mainly Contributions, distributions and other (-€153,000) and Tax, wage and social debts (-€98,286)
- Tax, wage and social debts -€98,286
down €98,286 (-66.8%), from €147,147 to €48,861
- Profit (loss) carried forward +€4,032
up €4,032 (+3.2%), from €125,589 to €129,621
- Trade debts -€3,483
down €3,483 (-29.0%), from €11,996 to €8,513
- Gross operating margin -€101,989
down €101,989 (-31.6%), from €322,552 to €220,563
- Taxes -€19,411
down €19,411 (-26.6%), from €73,000 to €53,588
- Other operating charges -€4,710
down €4,710 (-75.7%), from €6,219 to €1,509
- Depreciation -€4,433
down €4,433 (-30.0%), from €14,780 to €10,347
- Financial income +€4,153
new in 2025: €4,153
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 | €340,480 | €243,911 | -€96,570 | -28.4% |
| Fixed assets | 21/28 | €22,790 | €20,442 | -€2,347 | -10.3% |
| Tangible fixed assets | 22/27 | €22,790 | €20,442 | -€2,347 | -10.3% |
| Land and buildings | 22 | €6,383 | €2,081 | -€4,301 | -67.4% |
| Furniture and vehicles | 24 | €16,407 | €18,361 | +€1,954 | +11.9% |
| Current assets | 29/58 | €317,691 | €223,468 | -€94,223 | -29.7% |
| Amounts receivable within one year | 40/41 | €156,772 | €154,194 | -€2,578 | -1.6% |
| Trade receivables | 40 | €46,463 | €44,090 | -€2,373 | -5.1% |
| Other amounts receivable | 41 | €110,309 | €110,104 | -€205 | -0.2% |
| Cash at bank and in hand | 54/58 | €160,340 | €68,721 | -€91,619 | -57.1% |
| Deferred charges and accrued income | 490/1 | €579 | €554 | -€25 | -4.4% |
| Total equity and liabilities | 10/49 | €340,480 | €243,911 | -€96,570 | -28.4% |
| Equity | 10/15 | €129,589 | €133,621 | +€4,032 | +3.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,589 | €129,621 | +€4,032 | +3.2% |
| Amounts payable | 17/49 | €210,891 | €110,290 | -€100,602 | -47.7% |
| Amounts payable within one year | 42/48 | €210,810 | €109,040 | -€101,770 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €51,667 | €51,667 | -€0 | 0.0% |
| Trade debts | 44 | €11,996 | €8,513 | -€3,483 | -29.0% |
| Suppliers | 440/4 | €11,996 | €8,513 | -€3,483 | -29.0% |
| Taxes, remuneration and social security | 45 | €147,147 | €48,861 | -€98,286 | -66.8% |
| Taxes | 450/3 | €147,147 | €48,861 | -€98,286 | -66.8% |
| Accrued charges and deferred income | 492/3 | €81 | €1,249 | +€1,168 | +1,437% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,780 | €10,347 | -€4,433 | -30.0% |
| Other operating charges | 640/8 | €6,219 | €1,509 | -€4,710 | -75.7% |
| Gross operating margin | 9900 | €322,552 | €220,563 | -€101,989 | -31.6% |
| Operating profit (loss) | 9901 | €301,553 | €208,706 | -€92,847 | -30.8% |
| Financial income | 75/76B | - | €4,153 | +€4,153 | |
| Recurring financial income | 75 | - | €4,153 | +€4,153 | |
| Financial charges | 65/66B | €1,720 | €2,239 | +€519 | +30.2% |
| Recurring financial charges | 65 | €1,720 | €2,239 | +€519 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €299,833 | €210,620 | -€89,213 | -29.8% |
| Income taxes | 67/77 | €73,000 | €53,588 | -€19,411 | -26.6% |
| Profit (loss) for the period | 9904 | €226,834 | €157,032 | -€69,802 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €226,834 | €157,032 | -€69,802 | -30.8% |
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 19 October 2026 via checked.be.