IterArtis: 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.
IterArtis
Largest movements
- Receivables within one year +€6,602
up €6,602 (+289.6%), from €2,279 to €8,881
of which Trade receivables: +€6,358
- Stocks and contracts +€5,698
up €5,698 (+67.6%), from €8,426 to €14,124
- Tangible fixed assets -€1,904
down €1,904 (-23.3%), from €8,161 to €6,256
of which Other tangible fixed assets: -€1,329
- Other debts +€12,907
up €12,907 (+174.0%), from €7,418 to €20,325
- Trade debts -€2,564
down €2,564 (-57.7%), from €4,439 to €1,876
- Profit (loss) carried forward +€1,298
up €1,298 (+17.9%), from -€7,267 to -€5,969
- Debts after one year -€1,123
down €1,123 (-34.9%), from €3,215 to €2,091
- Gross operating margin +€9,456
up €9,456, from -€5,656 to €3,800
- Depreciation +€1,119
up €1,119 (+142.5%), from €785 to €1,904
- Other operating charges -€258
down €258 (-36.4%), from €709 to €451
- Financial charges +€244
up €244 (+116.1%), from €210 to €454
- Financial income +€214
up €214 (+227.8%), from €94 to €308
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 | €18,880 | €29,344 | +€10,464 | +55.4% |
| Fixed assets | 21/28 | €8,161 | €6,256 | -€1,904 | -23.3% |
| Tangible fixed assets | 22/27 | €8,161 | €6,256 | -€1,904 | -23.3% |
| Furniture and vehicles | 24 | €2,028 | €1,454 | -€575 | -28.3% |
| Other tangible fixed assets | 26 | €6,132 | €4,803 | -€1,329 | -21.7% |
| Current assets | 29/58 | €10,719 | €23,087 | +€12,368 | +115.4% |
| Stocks and contracts in progress | 3 | €8,426 | €14,124 | +€5,698 | +67.6% |
| Stocks | 30/36 | €8,426 | €14,124 | +€5,698 | +67.6% |
| Amounts receivable within one year | 40/41 | €2,279 | €8,881 | +€6,602 | +289.6% |
| Trade receivables | 40 | €1,722 | €8,080 | +€6,358 | +369.3% |
| Other amounts receivable | 41 | €558 | €801 | +€244 | +43.7% |
| Cash at bank and in hand | 54/58 | €14 | €82 | +€68 | +467.5% |
| Total equity and liabilities | 10/49 | €18,880 | €29,344 | +€10,464 | +55.4% |
| Equity | 10/15 | €2,733 | €4,032 | +€1,298 | +47.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,267 | -€5,969 | +€1,298 | +17.9% |
| Amounts payable | 17/49 | €16,147 | €25,312 | +€9,165 | +56.8% |
| Amounts payable after more than one year | 17 | €3,215 | €2,091 | -€1,123 | -34.9% |
| Financial debts | 170/4 | €3,215 | €2,091 | -€1,123 | -34.9% |
| Amounts payable within one year | 42/48 | €12,932 | €23,221 | +€10,289 | +79.6% |
| Current portion of amounts payable after more than one year | 42 | €1,074 | €1,020 | -€55 | -5.1% |
| Trade debts | 44 | €4,439 | €1,876 | -€2,564 | -57.7% |
| Suppliers | 440/4 | €4,439 | €1,876 | -€2,564 | -57.7% |
| Other amounts payable | 47/48 | €7,418 | €20,325 | +€12,907 | +174.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €1,904 | +€1,119 | +142.5% |
| Other operating charges | 640/8 | €709 | €451 | -€258 | -36.4% |
| Gross operating margin | 9900 | -€5,656 | €3,800 | +€9,456 | |
| Operating profit (loss) | 9901 | -€7,150 | €1,445 | +€8,595 | |
| Financial income | 75/76B | €94 | €308 | +€214 | +227.8% |
| Recurring financial income | 75 | €94 | €308 | +€214 | +227.8% |
| Financial charges | 65/66B | €210 | €454 | +€244 | +116.1% |
| Recurring financial charges | 65 | €210 | €454 | +€244 | +116.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,267 | €1,298 | +€8,565 | |
| Profit (loss) for the period | 9904 | -€7,267 | €1,298 | +€8,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,267 | €1,298 | +€8,565 |
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 30 September 2026 via checked.be.