ART DECOO: 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 DECOO
Largest movements
- Tangible fixed assets -€9,137
down €9,137 (-32.7%), from €27,909 to €18,772
of which Leasing and similar rights: -€8,631
- Cash -€3,396
down €3,396 (-64.0%), from €5,307 to €1,911
mainly Net result for the year (-€9,338) and Debts after one year (-€8,732)
- Deferred charges and accrued income +€833
up €833 (+59.1%), from €1,410 to €2,243
- Profit (loss) carried forward -€9,338
down €9,338 (-18.5%), from -€50,373 to -€59,711
- Debts after one year -€8,732
down €8,732 (-35.9%), from €24,338 to €15,606
of which Financial debts: -€8,732
- Other debts +€4,996
up €4,996 (+17.5%), from €28,554 to €33,550
- Trade debts +€1,008
up €1,008 (+84.4%), from €1,193 to €2,201
- Gross operating margin +€6,591
up €6,591, from -€5,100 to €1,490
- Depreciation +€1,090
up €1,090 (+13.5%), from €8,067 to €9,158
- Financial charges -€267
down €267 (-19.9%), from €1,340 to €1,074
- Financial income +€100
up €100 (+5,664%), from €2 to €101
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 | €48,771 | €37,048 | -€11,723 | -24.0% |
| Fixed assets | 21/28 | €27,930 | €18,772 | -€9,158 | -32.8% |
| Intangible fixed assets | 21 | €20 | - | -€20 | |
| Tangible fixed assets | 22/27 | €27,909 | €18,772 | -€9,137 | -32.7% |
| Furniture and vehicles | 24 | €506 | - | -€506 | |
| Leasing and similar rights | 25 | €27,403 | €18,772 | -€8,631 | -31.5% |
| Current assets | 29/58 | €20,841 | €18,276 | -€2,566 | -12.3% |
| Amounts receivable within one year | 40/41 | €6,531 | €6,444 | -€87 | -1.3% |
| Trade receivables | 40 | €5,788 | €4,872 | -€915 | -15.8% |
| Other amounts receivable | 41 | €743 | €1,571 | +€828 | +111% |
| Current investments | 50/53 | €7,593 | €7,677 | +€84 | +1.1% |
| Cash at bank and in hand | 54/58 | €5,307 | €1,911 | -€3,396 | -64.0% |
| Deferred charges and accrued income | 490/1 | €1,410 | €2,243 | +€833 | +59.1% |
| Total equity and liabilities | 10/49 | €48,771 | €37,048 | -€11,723 | -24.0% |
| Equity | 10/15 | -€13,040 | -€22,378 | -€9,338 | -71.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,733 | €18,733 | = | 0.0% |
| Distributable reserves | 133 | €18,733 | €18,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,373 | -€59,711 | -€9,338 | -18.5% |
| Amounts payable | 17/49 | €61,811 | €59,426 | -€2,386 | -3.9% |
| Amounts payable after more than one year | 17 | €24,338 | €15,606 | -€8,732 | -35.9% |
| Financial debts | 170/4 | €19,338 | €10,606 | -€8,732 | -45.2% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,470 | €43,819 | +€6,349 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €7,723 | €8,019 | +€295 | +3.8% |
| Trade debts | 44 | €1,193 | €2,201 | +€1,008 | +84.4% |
| Suppliers | 440/4 | €1,193 | €2,201 | +€1,008 | +84.4% |
| Taxes, remuneration and social security | 45 | - | €50 | +€50 | |
| Taxes | 450/3 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €28,554 | €33,550 | +€4,996 | +17.5% |
| Accrued charges and deferred income | 492/3 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,067 | €9,158 | +€1,090 | +13.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €2,017 | - | -€2,017 | |
| Gross operating margin | 9900 | -€5,100 | €1,490 | +€6,591 | |
| Operating profit (loss) | 9901 | -€15,571 | -€8,067 | +€7,504 | +48.2% |
| Financial income | 75/76B | €2 | €101 | +€100 | +5,664% |
| Recurring financial income | 75 | €2 | €101 | +€100 | +5,664% |
| Financial charges | 65/66B | €1,340 | €1,074 | -€267 | -19.9% |
| Recurring financial charges | 65 | €1,340 | €1,074 | -€267 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,910 | -€9,039 | +€7,871 | +46.5% |
| Income taxes | 67/77 | €295 | €299 | +€4 | +1.2% |
| Profit (loss) for the period | 9904 | -€17,205 | -€9,338 | +€7,867 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,205 | -€9,338 | +€7,867 | +45.7% |
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 25 October 2026 via checked.be.