SAM-ARTI: 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.
SAM-ARTI
Largest movements
- Stocks and contracts -€5,429
no longer reported in 2025 (was €5,429)
- Cash -€4,247
down €4,247 (-75.8%), from €5,603 to €1,356
mainly Trade debts (-€10,496) and Net result for the year (-€4,695)
- Deferred charges and accrued income +€4,071
new in 2025: €4,071
- Receivables within one year -€2,686
down €2,686 (-9.0%), from €29,904 to €27,218
of which Trade receivables: -€3,283
- Trade debts -€10,496
no longer reported in 2025 (was €10,496)
- Other debts +€6,900
new in 2025: €6,900
- Profit (loss) carried forward -€4,695
down €4,695 (-39.7%), from €11,830 to €7,135
- Gross operating margin +€9,926
up €9,926 (+88.0%), from -€11,285 to -€1,359
- Taxes +€3,150
up €3,150 (+299.4%), from €1,052 to €4,202
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 | €42,786 | €34,495 | -€8,291 | -19.4% |
| Fixed assets | 21/28 | €1,850 | €1,850 | = | 0.0% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €40,936 | €32,645 | -€8,291 | -20.3% |
| Stocks and contracts in progress | 3 | €5,429 | - | -€5,429 | |
| Stocks | 30/36 | €5,429 | - | -€5,429 | |
| Amounts receivable within one year | 40/41 | €29,904 | €27,218 | -€2,686 | -9.0% |
| Trade receivables | 40 | €6,680 | €3,397 | -€3,283 | -49.1% |
| Other amounts receivable | 41 | €23,224 | €23,821 | +€597 | +2.6% |
| Cash at bank and in hand | 54/58 | €5,603 | €1,356 | -€4,247 | -75.8% |
| Deferred charges and accrued income | 490/1 | - | €4,071 | +€4,071 | |
| Total equity and liabilities | 10/49 | €42,786 | €34,495 | -€8,291 | -19.4% |
| Equity | 10/15 | €32,290 | €27,595 | -€4,695 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,830 | €7,135 | -€4,695 | -39.7% |
| Amounts payable | 17/49 | €10,496 | €6,900 | -€3,596 | -34.3% |
| Amounts payable within one year | 42/48 | €10,496 | €6,900 | -€3,596 | -34.3% |
| Trade debts | 44 | €10,496 | - | -€10,496 | |
| Suppliers | 440/4 | €10,496 | - | -€10,496 | |
| Other amounts payable | 47/48 | - | €6,900 | +€6,900 | |
| Gross operating margin | 9900 | -€11,285 | -€1,359 | +€9,926 | +88.0% |
| Operating profit (loss) | 9901 | -€11,285 | -€1,359 | +€9,926 | +88.0% |
| Financial income | 75/76B | €1,076 | €976 | -€100 | -9.3% |
| Recurring financial income | 75 | €1,076 | €976 | -€100 | -9.3% |
| Financial charges | 65/66B | €110 | €110 | = | 0.0% |
| Recurring financial charges | 65 | €110 | €110 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,319 | -€493 | +€9,826 | +95.2% |
| Income taxes | 67/77 | €1,052 | €4,202 | +€3,150 | +299.4% |
| Profit (loss) for the period | 9904 | -€11,371 | -€4,695 | +€6,676 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,371 | -€4,695 | +€6,676 | +58.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.