ARTYPO: 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.
ARTYPO
Largest movements
- Cash -€71,015
down €71,015 (-74.5%), from €95,310 to €24,295
mainly Net result for the year (-€50,823) and Receivables within one year (-€30,452)
- Receivables within one year +€30,452
up €30,452 (+69.4%), from €43,892 to €74,344
of which Other amounts receivable: +€33,484
- Tangible fixed assets -€11,072
down €11,072 (-17.1%), from €64,893 to €53,821
of which Furniture and vehicles: -€11,288
- Profit (loss) carried forward -€50,823
down €50,823 (-113%), from -€44,792 to -€95,615
- Trade debts -€2,108
down €2,108 (-31.5%), from €6,692 to €4,584
- Depreciation +€4,695
up €4,695 (+37.9%), from €12,377 to €17,072
- Financial income +€1,382
up €1,382 (+163%), from €846 to €2,228
- Other operating charges +€613
up €613 (+31.2%), from €1,963 to €2,576
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 | €205,038 | €154,106 | -€50,932 | -24.8% |
| Fixed assets | 21/28 | €64,893 | €53,821 | -€11,072 | -17.1% |
| Tangible fixed assets | 22/27 | €64,893 | €53,821 | -€11,072 | -17.1% |
| Plant, machinery and equipment | 23 | €4,290 | €4,505 | +€216 | +5.0% |
| Furniture and vehicles | 24 | €60,603 | €49,315 | -€11,288 | -18.6% |
| Current assets | 29/58 | €140,146 | €100,286 | -€39,860 | -28.4% |
| Amounts receivable within one year | 40/41 | €43,892 | €74,344 | +€30,452 | +69.4% |
| Trade receivables | 40 | €20,979 | €17,947 | -€3,032 | -14.5% |
| Other amounts receivable | 41 | €22,912 | €56,397 | +€33,484 | +146% |
| Cash at bank and in hand | 54/58 | €95,310 | €24,295 | -€71,015 | -74.5% |
| Deferred charges and accrued income | 490/1 | €944 | €1,647 | +€703 | +74.4% |
| Total equity and liabilities | 10/49 | €205,038 | €154,106 | -€50,932 | -24.8% |
| Equity | 10/15 | €196,108 | €145,285 | -€50,823 | -25.9% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €116,900 | €116,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €104,500 | €104,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,792 | -€95,615 | -€50,823 | -113% |
| Amounts payable | 17/49 | €8,931 | €8,822 | -€109 | -1.2% |
| Amounts payable within one year | 42/48 | €8,931 | €8,822 | -€109 | -1.2% |
| Trade debts | 44 | €6,692 | €4,584 | -€2,108 | -31.5% |
| Suppliers | 440/4 | €6,692 | €4,584 | -€2,108 | -31.5% |
| Taxes, remuneration and social security | 45 | €2,239 | €4,238 | +€1,999 | +89.3% |
| Taxes | 450/3 | €2,239 | €3,858 | +€1,619 | +72.3% |
| Remuneration and social security | 454/9 | - | €380 | +€380 | |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,377 | €17,072 | +€4,695 | +37.9% |
| Other operating charges | 640/8 | €1,963 | €2,576 | +€613 | +31.2% |
| Gross operating margin | 9900 | -€32,223 | -€32,348 | -€125 | -0.4% |
| Operating profit (loss) | 9901 | -€46,563 | -€51,996 | -€5,433 | -11.7% |
| Financial income | 75/76B | €846 | €2,228 | +€1,382 | +163% |
| Recurring financial income | 75 | €846 | €2,228 | +€1,382 | +163% |
| Financial charges | 65/66B | €712 | €855 | +€143 | +20.0% |
| Recurring financial charges | 65 | €712 | €855 | +€143 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€46,429 | -€50,623 | -€4,194 | -9.0% |
| Income taxes | 67/77 | €177 | €200 | +€22 | +12.6% |
| Profit (loss) for the period | 9904 | -€46,607 | -€50,823 | -€4,216 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,607 | -€50,823 | -€4,216 | -9.0% |
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 30 October 2026 via checked.be.