ART ET TECHNIQUE
ActiveSummary
ART ET TECHNIQUE has been active since 1982 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €192k and a net result of €-19k. Equity is shrinking by ~4.6% per year across the filed fiscal years. Its solvency ranks better than 95% of 11322 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.7% (low).
Checked score
Score 2025
66
/ 100
Healthy
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability7▼-5
Solvency100=
Growth32=
Track record100
Bankruptcy probability, 12 months
0.7%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €12k at 30 days acceptable
short-term debt: 0.4% and cash: 25.3% of total assets, and 0.4% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 46
Relative position
BE, all sectors
reference
Sector 46
higher
← fewer bankruptcies
more bankruptcies →
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2025Net result per financial year
1819202122232425
2018 to 2025 · latest year €-19k
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 16-07-2026, 15 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
15 d early
2024
90 d late
2023
51 d early
2022
31 d early
2021
44 d late
2020
10 d late
2019
42 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
24-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€192k▼ 8.8%
2024 · €211k
2018: €255k
2019: €260k
2020: €260k
2021: €246k
2022: €237k
2023: €222k
2024: €211k
2018 → 2025
Total assets
€193k▼ 8.8%
2024 · €211k
2018: €260k
2019: €270k
2020: €265k
2021: €254k
2022: €243k
2023: €227k
2024: €211k
2018 → 2025
Net result
€-19k▼ 67.9%
2024 · €-11k
2018: €6k
2019: €5k
2020: €705
2021: €-14k
2022: €-9k
2023: €-15k
2024: €-11k
2018 → 2025
Working capital
€191k▼ 8.8%
2024 · €209k
2018: €254k
2019: €259k
2020: €259k
2021: €245k
2022: €236k
2023: €220k
2024: €209k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€246k-€237k▼ 3.5%€222k▼ 6.5%€211k▼ 5.0%€192k▼ 8.8%
Operating result€-14k-€-8k▲ 39.5%€-15k▼ 83.1%€-11k▲ 26.9%€-19k▼ 69.6%
Net result€-14k-€-9k▲ 37.7%€-15k▼ 77.9%€-11k▲ 28.5%€-19k▼ 67.9%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €19k in 2025 against €11k in 2024; the loss grows and 2025 has the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €193k
Fixed assets
€1k ▼ 11.7%
Current assets
€192k ▼ 8.8%
Equity and liabilities €193k
Equity
€192k ▼ 8.8%
Debt
€783 ▲ 0.6%
Debt's share of the balance-sheet total stays at 0.4%.
Key figures and ratios
EBITDA
€-19k▼
2024 · €-11k
Cash flow
€-18k▼
2024 · €-11k
Quick ratio
92.49
Debt to equity
0.00▲
2024 · 0.00
ROE
-9.7%▼
2024 · -5.3%
ROA
-9.6%▼
2024 · -5.2%
Interest coverage
-130.68▲
2024 · -238.13
Debt ≤ 1 year
€783▲
2024 · €779
Income taxes
€151▲
2024 · €26
A ratio outside any meaningful range has been withheld (balance sheet total €193k, equity €192k).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 40 lines
Balance sheet
Code20242025
Assets
Total assets20/58€211k€193k▼
Fixed assets21/28€1k€1k▼
Tangible fixed assets22/27€187€48▼
Furniture and vehicles24€187€48▼
Financial fixed assets28€1k€1k=
Current assets29/58€210k€192k▼
Stocks and contracts in progress3€119k€119k▼
Stocks30/36€119k€119k▼
Amounts receivable within one year40/41€23k€24k▲
Trade receivables40€22k€23k▲
Other amounts receivable41€474€712▲
Cash at bank and in hand54/58€67k€49k▼
Deferred charges and accrued income490/1€661-
Equity and liabilities
Total equity and liabilities10/49€211k€193k▼
Equity10/15€211k€192k▼
Contributions10/11€50k€50k=
Reserves13€64k€64k=
Non-distributable reserves130/1€5k€5k=
Reserves not available under the articles1311€5k€5k=
Distributable reserves133€59k€59k=
Profit (loss) carried forward14€97k€78k▼
Amounts payable17/49€779€783▲
Amounts payable within one year42/48€779€783▲
Trade debts44€5€9▲
Suppliers440/4€5€9▲
Other amounts payable47/48€775€775=
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€139€139=
Other operating charges640/8€857€884▲
Gross operating margin9900€-10k€-18k▼
Operating profit (loss)9901€-11k€-19k▼
Financial income75/76B€87€504▲
Recurring financial income75€87€504▲
Financial charges65/66B€46€143▲
Recurring financial charges65€46€143▲
Profit (loss) for the period before taxes9903€-11k€-18k▼
Income taxes67/77€26€151▲
Profit (loss) for the period9904€-11k€-19k▼
Profit (loss) for the period to be appropriated9905€-11k€-19k▼
Appropriation of the result
Profit (loss) to be appropriated9906€97k€78k▼
Profit (loss) brought forward from the previous period14P€108k€97k▼
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
16-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet €-19k
Net result drops to €-19k, the lowest in the series.
29-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 90 days late
2024
31-12
Financial
Liquidity times 7current ratio 269.70
Current ratio from 39.39 to 269.70; short-term debt falls from €6k to €779.
10-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
30-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
13-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 44 days late
2021
10-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 10 days late
2020
19-06
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
25-06
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
27-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 27 days late
2017
29-06
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
1 act for this company is in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Elsene · 1 establishment unit since 1982
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Maria Malibranstraat 1121050 ElseneGround area
311 m²
Building footprint
274 m²
Volume, LiDAR
3,421 m³
Parcel 21442A0087/00Y005, Brussels · tallest building 18.9 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
Maria Malibranstraat 112, 1050 Elsene
since 19822.020.240.477
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21442A0087/00Y005 | Brussels | 311 m² | 1 · 274 m² | 18.9 m · 4 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector, comparable size
FIRENZE CONSULTING
BE 0653.962.914
Antwerpen · Eq €191k
A PLUS
BE 0448.249.668
Mechelen · Eq €193k
BIJORCA
BE 0819.956.539
Boom · Eq €196k
LIESBET NYS
BE 0419.099.980
Sint-Lambrechts-Woluwe · Eq €187k
G-TIME
BE 0478.530.395
Oudergem · Eq €197k
Of 567 companies in sector 46480 we hold annual accounts for 353. 258 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded07-01-1982
Fiscal year end31-12
Activities, NACEBEL 2025
46480Wholesale trade
18130Pre-press and pre-media services
Sources
Crossroads Bank for EnterprisesNational Bank · 44 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.