Art Attack: 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.
Art Attack
Largest movements
- Cash +€15,489
up €15,489 (+80.0%), from €19,372 to €34,861
mainly Net result for the year (+€9,522) and Other debts (+€4,193)
- Receivables within one year -€3,775
down €3,775 (-95.2%), from €3,966 to €191
- Profit (loss) carried forward +€9,522
up €9,522 (+105%), from €9,092 to €18,614
- Other debts +€4,193
up €4,193 (+67.8%), from €6,182 to €10,375
- Tax, wage and social debts -€1,230
down €1,230 (-19.3%), from €6,362 to €5,133
- Trade debts -€1,016
down €1,016 (-83.1%), from €1,224 to €207
- Accrued charges and deferred income +€600
up €600 (+80.0%), from €750 to €1,350
- Depreciation -€816
down €816 (-62.6%), from €1,303 to €488
- Taxes +€582
up €582 (+13.2%), from €4,400 to €4,982
- Gross operating margin +€351
up €351 (+2.3%), from €15,250 to €15,601
- Other operating charges +€159
up €159 (+41.5%), from €384 to €544
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.
Derived cash bridge
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 | €24,609 | €36,679 | +€12,070 | +49.0% |
| Fixed assets | 21/28 | €1,271 | €1,627 | +€355 | +27.9% |
| Tangible fixed assets | 22/27 | €1,271 | €1,627 | +€355 | +27.9% |
| Plant, machinery and equipment | 23 | €1,271 | €1,627 | +€355 | +27.9% |
| Current assets | 29/58 | €23,338 | €35,052 | +€11,715 | +50.2% |
| Amounts receivable within one year | 40/41 | €3,966 | €191 | -€3,775 | -95.2% |
| Trade receivables | 40 | €3,966 | €191 | -€3,775 | -95.2% |
| Cash at bank and in hand | 54/58 | €19,372 | €34,861 | +€15,489 | +80.0% |
| Total equity and liabilities | 10/49 | €24,609 | €36,679 | +€12,070 | +49.0% |
| Equity | 10/15 | €10,092 | €19,614 | +€9,522 | +94.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,092 | €18,614 | +€9,522 | +105% |
| Amounts payable | 17/49 | €14,518 | €17,065 | +€2,547 | +17.5% |
| Amounts payable within one year | 42/48 | €13,768 | €15,715 | +€1,947 | +14.1% |
| Trade debts | 44 | €1,224 | €207 | -€1,016 | -83.1% |
| Suppliers | 440/4 | €1,224 | €207 | -€1,016 | -83.1% |
| Taxes, remuneration and social security | 45 | €6,362 | €5,133 | -€1,230 | -19.3% |
| Taxes | 450/3 | €6,362 | €5,133 | -€1,230 | -19.3% |
| Other amounts payable | 47/48 | €6,182 | €10,375 | +€4,193 | +67.8% |
| Accrued charges and deferred income | 492/3 | €750 | €1,350 | +€600 | +80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,303 | €488 | -€816 | -62.6% |
| Other operating charges | 640/8 | €384 | €544 | +€159 | +41.5% |
| Gross operating margin | 9900 | €15,250 | €15,601 | +€351 | +2.3% |
| Operating profit (loss) | 9901 | €13,563 | €14,570 | +€1,007 | +7.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €71 | €66 | -€5 | -6.9% |
| Recurring financial charges | 65 | €71 | €66 | -€5 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €13,492 | €14,504 | +€1,012 | +7.5% |
| Income taxes | 67/77 | €4,400 | €4,982 | +€582 | +13.2% |
| Profit (loss) for the period | 9904 | €9,092 | €9,522 | +€431 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,092 | €9,522 | +€431 | +4.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.