ART COLONY: 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 COLONY
Largest movements
- Receivables within one year +€268
new in 2023: €268
- Other debts +€808
up €808 (+20.1%), from €4,015 to €4,823
- Profit (loss) carried forward -€540
down €540 (-2.0%), from -€27,115 to -€27,655
- Gross operating margin -€1,576
down €1,576, from €1,036 to -€540
- Other operating charges -€1,064
no longer reported in 2023 (was €1,064)
- Financial charges -€167
no longer reported in 2023 (was €167)
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €268 | +€268 | |
| Current assets | 29/58 | - | €268 | +€268 | |
| Amounts receivable within one year | 40/41 | - | €268 | +€268 | |
| Other amounts receivable | 41 | - | €268 | +€268 | |
| Total equity and liabilities | 10/49 | - | €268 | +€268 | |
| Equity | 10/15 | -€4,015 | -€4,555 | -€540 | -13.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,115 | -€27,655 | -€540 | -2.0% |
| Amounts payable | 17/49 | €4,015 | €4,823 | +€808 | +20.1% |
| Amounts payable within one year | 42/48 | €4,015 | €4,823 | +€808 | +20.1% |
| Other amounts payable | 47/48 | €4,015 | €4,823 | +€808 | +20.1% |
| Other operating charges | 640/8 | €1,064 | - | -€1,064 | |
| Gross operating margin | 9900 | €1,036 | -€540 | -€1,576 | |
| Operating profit (loss) | 9901 | -€28 | -€540 | -€512 | -1,835% |
| Financial charges | 65/66B | €167 | - | -€167 | |
| Recurring financial charges | 65 | €167 | - | -€167 | |
| Profit (loss) for the period before taxes | 9903 | -€195 | -€540 | -€345 | -177% |
| Profit (loss) for the period | 9904 | -€195 | -€540 | -€345 | -177% |
| Profit (loss) for the period to be appropriated | 9905 | -€195 | -€540 | -€345 | -177% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.