ARTYTA: 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.
ARTYTA
Largest movements
- Current investments +€45,000
new in 2025: €45,000
- Receivables within one year -€36,355
down €36,355 (-80.0%), from €45,438 to €9,083
- Cash -€35,264
down €35,264 (-59.5%), from €59,318 to €24,053
mainly Current investments (-€45,000) and Trade debts (-€24,982)
- Tangible fixed assets +€3,550
up €3,550 (+147.3%), from €2,410 to €5,961
of which Furniture and vehicles: +€3,657
- Trade debts -€24,982
down €24,982 (-74.6%), from €33,508 to €8,526
- Profit (loss) carried forward +€2,699
up €2,699 (+7.3%), from €37,155 to €39,854
- Gross operating margin -€31,886
down €31,886 (-83.7%), from €38,107 to €6,222
- Staff costs -€28,178
no longer reported in 2025 (was €28,178)
- Taxes +€1,214
up €1,214 (+820.7%), from €148 to €1,362
- Depreciation +€653
up €653 (+66.3%), from €986 to €1,639
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 | €132,474 | €109,564 | -€22,910 | -17.3% |
| Fixed assets | 21/28 | €26,984 | €30,535 | +€3,550 | +13.2% |
| Intangible fixed assets | 21 | €22,949 | €22,949 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,410 | €5,961 | +€3,550 | +147.3% |
| Plant, machinery and equipment | 23 | €532 | €425 | -€106 | -20.0% |
| Furniture and vehicles | 24 | €1,878 | €5,535 | +€3,657 | +194.7% |
| Financial fixed assets | 28 | €1,625 | €1,625 | = | 0.0% |
| Current assets | 29/58 | €105,489 | €79,029 | -€26,460 | -25.1% |
| Amounts receivable within one year | 40/41 | €45,438 | €9,083 | -€36,355 | -80.0% |
| Trade receivables | 40 | €45,438 | €9,083 | -€36,355 | -80.0% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €59,318 | €24,053 | -€35,264 | -59.5% |
| Deferred charges and accrued income | 490/1 | €733 | €892 | +€159 | +21.7% |
| Total equity and liabilities | 10/49 | €132,474 | €109,564 | -€22,910 | -17.3% |
| Equity | 10/15 | €57,615 | €60,314 | +€2,699 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,155 | €39,854 | +€2,699 | +7.3% |
| Amounts payable | 17/49 | €74,859 | €49,250 | -€25,609 | -34.2% |
| Amounts payable within one year | 42/48 | €68,909 | €43,300 | -€25,609 | -37.2% |
| Trade debts | 44 | €33,508 | €8,526 | -€24,982 | -74.6% |
| Suppliers | 440/4 | €33,508 | €8,526 | -€24,982 | -74.6% |
| Taxes, remuneration and social security | 45 | €3,830 | €3,111 | -€718 | -18.8% |
| Taxes | 450/3 | €3,830 | €1,511 | -€2,318 | -60.5% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €31,571 | €31,663 | +€91 | +0.3% |
| Accrued charges and deferred income | 492/3 | €5,950 | €5,950 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €28,178 | - | -€28,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €986 | €1,639 | +€653 | +66.3% |
| Other operating charges | 640/8 | €207 | €456 | +€250 | +120.8% |
| Gross operating margin | 9900 | €38,107 | €6,222 | -€31,886 | -83.7% |
| Operating profit (loss) | 9901 | €8,737 | €4,127 | -€4,611 | -52.8% |
| Financial income | 75/76B | €57 | €286 | +€229 | +400.6% |
| Recurring financial income | 75 | €57 | €286 | +€229 | +400.6% |
| Financial charges | 65/66B | €485 | €352 | -€133 | -27.4% |
| Recurring financial charges | 65 | €485 | €352 | -€133 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €8,310 | €4,061 | -€4,249 | -51.1% |
| Income taxes | 67/77 | €148 | €1,362 | +€1,214 | +820.7% |
| Profit (loss) for the period | 9904 | €8,162 | €2,699 | -€5,463 | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,162 | €2,699 | -€5,463 | -66.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.