ART DIFFUSION TRADE: what changed
Two fiscal 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 DIFFUSION TRADE
Largest movements
- Receivables within one year +€66,443
up €66,443 (+111.6%), from €59,527 to €125,970
of which Trade receivables: +€76,600
- Stocks and contracts -€57,868
down €57,868 (-58.5%), from €98,841 to €40,973
- Cash -€32,341
down €32,341 (-39.9%), from €81,033 to €48,692
mainly Receivables within one year (-€66,443) and Net result for the year (-€11,522)
- Profit (loss) carried forward -€11,522
down €11,522 (-8.0%), from €143,244 to €131,722
- Trade debts -€9,108
down €9,108 (-29.0%), from €31,437 to €22,330
- Tax, wage and social debts -€3,110
no longer reported in 2024 (was €3,110)
- Gross operating margin -€32,644
down €32,644, from €28,124 to -€4,520
- Taxes -€7,252
no longer reported in 2024 (was €7,252)
- Other operating charges +€3,842
up €3,842 (+497.7%), from €772 to €4,614
- Financial income -€1,038
down €1,038 (-99.0%), from €1,048 to €10
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,138 | €219,082 | -€24,056 | -9.9% |
| Fixed assets | 21/28 | €2,404 | €1,806 | -€599 | -24.9% |
| Tangible fixed assets | 22/27 | €2,404 | €1,806 | -€599 | -24.9% |
| Plant, machinery and equipment | 23 | €2,238 | €1,797 | -€440 | -19.7% |
| Furniture and vehicles | 24 | €60 | - | -€60 | |
| Other tangible fixed assets | 26 | €107 | €8 | -€99 | -92.2% |
| Current assets | 29/58 | €240,734 | €217,276 | -€23,458 | -9.7% |
| Stocks and contracts in progress | 3 | €98,841 | €40,973 | -€57,868 | -58.5% |
| Stocks | 30/36 | €98,841 | €40,973 | -€57,868 | -58.5% |
| Amounts receivable within one year | 40/41 | €59,527 | €125,970 | +€66,443 | +111.6% |
| Trade receivables | 40 | €41,812 | €118,412 | +€76,600 | +183.2% |
| Other amounts receivable | 41 | €17,715 | €7,558 | -€10,157 | -57.3% |
| Cash at bank and in hand | 54/58 | €81,033 | €48,692 | -€32,341 | -39.9% |
| Deferred charges and accrued income | 490/1 | €1,333 | €1,641 | +€308 | +23.1% |
| Total equity and liabilities | 10/49 | €243,138 | €219,082 | -€24,056 | -9.9% |
| Equity | 10/15 | €151,304 | €139,782 | -€11,522 | -7.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Share premium | 1100/10 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,244 | €131,722 | -€11,522 | -8.0% |
| Amounts payable | 17/49 | €91,835 | €79,300 | -€12,534 | -13.6% |
| Amounts payable within one year | 42/48 | €91,835 | €79,300 | -€12,534 | -13.6% |
| Financial debts | 43 | €2,710 | €2,899 | +€189 | +7.0% |
| Credit institutions | 430/8 | €2,710 | €2,899 | +€189 | +7.0% |
| Trade debts | 44 | €31,437 | €22,330 | -€9,108 | -29.0% |
| Suppliers | 440/4 | €31,437 | €22,330 | -€9,108 | -29.0% |
| Taxes, remuneration and social security | 45 | €3,110 | - | -€3,110 | |
| Taxes | 450/3 | €3,110 | - | -€3,110 | |
| Other amounts payable | 47/48 | €54,577 | €54,071 | -€506 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €599 | -€109 | -15.3% |
| Other operating charges | 640/8 | €772 | €4,614 | +€3,842 | +497.7% |
| Gross operating margin | 9900 | €28,124 | -€4,520 | -€32,644 | |
| Operating profit (loss) | 9901 | €26,645 | -€9,732 | -€36,378 | |
| Financial income | 75/76B | €1,048 | €10 | -€1,038 | -99.0% |
| Recurring financial income | 75 | €1,048 | €10 | -€1,038 | -99.0% |
| Financial charges | 65/66B | €1,626 | €1,800 | +€174 | +10.7% |
| Recurring financial charges | 65 | €1,626 | €1,800 | +€174 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €26,067 | -€11,522 | -€37,589 | |
| Income taxes | 67/77 | €7,252 | - | -€7,252 | |
| Profit (loss) for the period | 9904 | €18,816 | -€11,522 | -€30,338 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,816 | -€11,522 | -€30,338 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.