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.
ARTEDON
Largest movements
- Cash -€908
down €908 (-7.6%), from €11,998 to €11,090
mainly Accrued charges and deferred income (-€1,677) and Trade debts (-€911)
- Receivables within one year +€533
up €533 (+6.0%), from €8,849 to €9,382
- Accrued charges and deferred income -€1,677
down €1,677 (-19.6%), from €8,536 to €6,859
- Contributions +€1,676
up €1,676 (+17.0%), from €9,871 to €11,546
- Reserves -€1,676
down €1,676 (-65.3%), from €2,567 to €891
of which Non-distributable reserves: -€1,676
- Other debts +€1,158
up €1,158 (+1243.4%), from €93 to €1,252
- Profit (loss) carried forward +€950
up €950 (+14.0%), from -€6,781 to -€5,831
- Purchases and services -€26,785
down €26,785 (-29.1%), from €91,980 to €65,195
- Turnover -€23,529
down €23,529 (-25.6%), from €91,817 to €68,288
- Gross operating margin +€3,256
up €3,256, from -€163 to €3,093
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 | €21,057 | €20,695 | -€362 | -1.7% |
| Current assets | 29/58 | €21,057 | €20,695 | -€362 | -1.7% |
| Amounts receivable within one year | 40/41 | €8,849 | €9,382 | +€533 | +6.0% |
| Trade receivables | 40 | €8,849 | €9,382 | +€533 | +6.0% |
| Cash at bank and in hand | 54/58 | €11,998 | €11,090 | -€908 | -7.6% |
| Deferred charges and accrued income | 490/1 | €211 | €224 | +€13 | +6.1% |
| Total equity and liabilities | 10/49 | €21,057 | €20,695 | -€362 | -1.7% |
| Equity | 10/15 | €5,656 | €6,606 | +€950 | +16.8% |
| Contributions | 10/11 | €9,871 | €11,546 | +€1,676 | +17.0% |
| Reserves | 13 | €2,567 | €891 | -€1,676 | -65.3% |
| Non-distributable reserves | 130/1 | €1,676 | - | -€1,676 | |
| Reserves not available under the articles | 1311 | €1,676 | - | -€1,676 | |
| Distributable reserves | 133 | €891 | €891 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,781 | -€5,831 | +€950 | +14.0% |
| Amounts payable | 17/49 | €15,401 | €14,089 | -€1,312 | -8.5% |
| Amounts payable within one year | 42/48 | €6,865 | €7,230 | +€365 | +5.3% |
| Trade debts | 44 | €1,501 | €590 | -€911 | -60.7% |
| Suppliers | 440/4 | €1,501 | €590 | -€911 | -60.7% |
| Taxes, remuneration and social security | 45 | €5,271 | €5,389 | +€117 | +2.2% |
| Taxes | 450/3 | €5,271 | €5,389 | +€117 | +2.2% |
| Other amounts payable | 47/48 | €93 | €1,252 | +€1,158 | +1243.4% |
| Accrued charges and deferred income | 492/3 | €8,536 | €6,859 | -€1,677 | -19.6% |
| Turnover | 70 | €91,817 | €68,288 | -€23,529 | -25.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,980 | €65,195 | -€26,785 | -29.1% |
| Remuneration, social security and pensions | 62 | €1,439 | €1,561 | +€122 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | - | -€450 | |
| Other operating charges | 640/8 | €657 | €433 | -€224 | -34.1% |
| Gross operating margin | 9900 | -€163 | €3,093 | +€3,256 | |
| Operating profit (loss) | 9901 | -€2,709 | €1,099 | +€3,808 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €168 | €152 | -€16 | -9.2% |
| Recurring financial charges | 65 | €168 | €152 | -€16 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,876 | €950 | +€3,826 | |
| Profit (loss) for the period | 9904 | -€2,876 | €950 | +€3,826 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,876 | €950 | +€3,826 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.