Art'Café-Gallery: 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'Café-Gallery
Largest movements
- Cash -€314
down €314 (-60.6%), from €518 to €204
mainly Net result for the year (-€4,072) and Trade debts (-€16)
- Receivables within one year -€122
no longer reported in 2025 (was €122)
- Profit (loss) carried forward -€4,072
down €4,072 (-17.4%), from -€23,444 to -€27,516
- Other debts +€3,652
up €3,652 (+60.4%), from €6,045 to €9,697
- Trade debts -€16
down €16 (-0.5%), from €3,040 to €3,024
- Gross operating margin +€2,274
up €2,274 (+44.5%), from -€5,107 to -€2,833
- Depreciation -€660
no longer reported in 2025 (was €660)
- Other operating charges +€148
up €148 (+14.4%), from €1,027 to €1,175
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 | €641 | €204 | -€436 | -68.1% |
| Current assets | 29/58 | €641 | €204 | -€436 | -68.1% |
| Amounts receivable within one year | 40/41 | €122 | - | -€122 | |
| Other amounts receivable | 41 | €122 | - | -€122 | |
| Cash at bank and in hand | 54/58 | €518 | €204 | -€314 | -60.6% |
| Total equity and liabilities | 10/49 | €641 | €204 | -€436 | -68.1% |
| Equity | 10/15 | -€8,444 | -€12,516 | -€4,072 | -48.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,444 | -€27,516 | -€4,072 | -17.4% |
| Amounts payable | 17/49 | €9,085 | €12,721 | +€3,636 | +40.0% |
| Amounts payable within one year | 42/48 | €9,085 | €12,721 | +€3,636 | +40.0% |
| Trade debts | 44 | €3,040 | €3,024 | -€16 | -0.5% |
| Suppliers | 440/4 | €3,040 | €3,024 | -€16 | -0.5% |
| Other amounts payable | 47/48 | €6,045 | €9,697 | +€3,652 | +60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | - | -€660 | |
| Other operating charges | 640/8 | €1,027 | €1,175 | +€148 | +14.4% |
| Gross operating margin | 9900 | -€5,107 | -€2,833 | +€2,274 | +44.5% |
| Operating profit (loss) | 9901 | -€6,794 | -€4,008 | +€2,786 | +41.0% |
| Financial income | 75/76B | €3 | €6 | +€3 | +101% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +101% |
| Financial charges | 65/66B | €69 | €70 | +€2 | +2.2% |
| Recurring financial charges | 65 | €69 | €70 | +€2 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,859 | -€4,072 | +€2,787 | +40.6% |
| Profit (loss) for the period | 9904 | -€6,859 | -€4,072 | +€2,787 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,859 | -€4,072 | +€2,787 | +40.6% |
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 15 October 2026 via checked.be.