ART DECOR CHASSIS: 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 DECOR CHASSIS
Largest movements
- Receivables within one year -€26,589
down €26,589 (-34.5%), from €76,980 to €50,392
of which Other amounts receivable: -€19,595
- Tangible fixed assets -€12,725
down €12,725 (-41.6%), from €30,624 to €17,899
- Cash +€5,691
up €5,691 (+25.1%), from €22,658 to €28,349
mainly Receivables within one year (+€26,589) and Trade debts (+€13,196)
- Profit (loss) carried forward -€39,888
down €39,888 (-54.2%), from €73,556 to €33,668
- Trade debts +€13,196
up €13,196 (+67.0%), from €19,683 to €32,879
- Debts after one year -€5,002
down €5,002 (-23.6%), from €21,170 to €16,168
- Current portion of long-term debt -€3,341
down €3,341 (-40.0%), from €8,344 to €5,002
- Depreciation +€7,401
up €7,401 (+139%), from €5,324 to €12,725
- Gross operating margin +€6,361
up €6,361 (+28.0%), from €22,680 to €29,040
- Financial charges +€1,125
up €1,125 (+231%), from €486 to €1,611
- Taxes -€611
down €611 (-17.7%), from €3,445 to €2,834
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 | €157,968 | €123,990 | -€33,978 | -21.5% |
| Fixed assets | 21/28 | €30,624 | €17,899 | -€12,725 | -41.6% |
| Tangible fixed assets | 22/27 | €30,624 | €17,899 | -€12,725 | -41.6% |
| Furniture and vehicles | 24 | €30,624 | €17,899 | -€12,725 | -41.6% |
| Current assets | 29/58 | €127,344 | €106,091 | -€21,253 | -16.7% |
| Stocks and contracts in progress | 3 | €25,365 | €23,865 | -€1,500 | -5.9% |
| Stocks | 30/36 | €25,365 | €23,865 | -€1,500 | -5.9% |
| Amounts receivable within one year | 40/41 | €76,980 | €50,392 | -€26,589 | -34.5% |
| Trade receivables | 40 | €41,655 | €34,661 | -€6,994 | -16.8% |
| Other amounts receivable | 41 | €35,326 | €15,731 | -€19,595 | -55.5% |
| Cash at bank and in hand | 54/58 | €22,658 | €28,349 | +€5,691 | +25.1% |
| Deferred charges and accrued income | 490/1 | €2,341 | €3,486 | +€1,145 | +48.9% |
| Total equity and liabilities | 10/49 | €157,968 | €123,990 | -€33,978 | -21.5% |
| Equity | 10/15 | €92,156 | €52,268 | -€39,888 | -43.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,556 | €33,668 | -€39,888 | -54.2% |
| Amounts payable | 17/49 | €65,812 | €71,722 | +€5,910 | +9.0% |
| Amounts payable after more than one year | 17 | €21,170 | €16,168 | -€5,002 | -23.6% |
| Financial debts | 170/4 | €21,170 | €16,168 | -€5,002 | -23.6% |
| Amounts payable within one year | 42/48 | €44,643 | €55,554 | +€10,912 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €8,344 | €5,002 | -€3,341 | -40.0% |
| Trade debts | 44 | €19,683 | €32,879 | +€13,196 | +67.0% |
| Suppliers | 440/4 | €19,683 | €32,879 | +€13,196 | +67.0% |
| Taxes, remuneration and social security | 45 | €16,616 | €17,673 | +€1,057 | +6.4% |
| Taxes | 450/3 | €16,616 | €17,673 | +€1,057 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,324 | €12,725 | +€7,401 | +139% |
| Other operating charges | 640/8 | €1,620 | €1,811 | +€191 | +11.8% |
| Gross operating margin | 9900 | €22,680 | €29,040 | +€6,361 | +28.0% |
| Operating profit (loss) | 9901 | €15,735 | €14,504 | -€1,231 | -7.8% |
| Financial income | 75/76B | €6 | €53 | +€47 | +730% |
| Recurring financial income | 75 | €6 | €53 | +€47 | +730% |
| Financial charges | 65/66B | €486 | €1,611 | +€1,125 | +231% |
| Recurring financial charges | 65 | €486 | €1,611 | +€1,125 | +231% |
| Profit (loss) for the period before taxes | 9903 | €15,256 | €12,947 | -€2,309 | -15.1% |
| Income taxes | 67/77 | €3,445 | €2,834 | -€611 | -17.7% |
| Profit (loss) for the period | 9904 | €11,810 | €10,112 | -€1,698 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,810 | €10,112 | -€1,698 | -14.4% |
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 28 October 2026 via checked.be.