ART & DOM: 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 & DOM
Largest movements
- Receivables within one year +€19,149
up €19,149 (+110%), from €17,482 to €36,631
of which Trade receivables: +€19,125
- Cash -€2,153
down €2,153 (-51.8%), from €4,154 to €2,001
mainly Receivables within one year (-€19,149) and Net result for the year (-€15,559)
- Tangible fixed assets -€1,527
down €1,527 (-90.0%), from €1,696 to €169
of which Plant, machinery and equipment: -€1,219
- Profit (loss) carried forward -€15,559
down €15,559 (-208%), from -€7,470 to -€23,029
- Trade debts +€14,354
up €14,354 (+74.1%), from €19,373 to €33,727
- Other debts +€14,115
up €14,115 (+148%), from €9,552 to €23,667
- Tax, wage and social debts +€2,559
up €2,559 (+924%), from €277 to €2,836
- Gross operating margin +€21,284
up €21,284 (+61.0%), from -€34,916 to -€13,632
- Depreciation -€1,078
down €1,078 (-41.4%), from €2,605 to €1,527
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 | €23,332 | €38,801 | +€15,469 | +66.3% |
| Fixed assets | 21/28 | €1,696 | €169 | -€1,527 | -90.0% |
| Tangible fixed assets | 22/27 | €1,696 | €169 | -€1,527 | -90.0% |
| Plant, machinery and equipment | 23 | €1,388 | €169 | -€1,219 | -87.8% |
| Furniture and vehicles | 24 | €308 | - | -€308 | |
| Current assets | 29/58 | €21,636 | €38,632 | +€16,996 | +78.6% |
| Amounts receivable within one year | 40/41 | €17,482 | €36,631 | +€19,149 | +110% |
| Trade receivables | 40 | €17,478 | €36,603 | +€19,125 | +109% |
| Other amounts receivable | 41 | €4 | €28 | +€24 | +600% |
| Cash at bank and in hand | 54/58 | €4,154 | €2,001 | -€2,153 | -51.8% |
| Total equity and liabilities | 10/49 | €23,332 | €38,801 | +€15,469 | +66.3% |
| Equity | 10/15 | -€5,870 | -€21,429 | -€15,559 | -265% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,470 | -€23,029 | -€15,559 | -208% |
| Amounts payable | 17/49 | €29,202 | €60,230 | +€31,028 | +106% |
| Amounts payable within one year | 42/48 | €29,202 | €60,230 | +€31,028 | +106% |
| Trade debts | 44 | €19,373 | €33,727 | +€14,354 | +74.1% |
| Suppliers | 440/4 | €19,373 | €33,727 | +€14,354 | +74.1% |
| Taxes, remuneration and social security | 45 | €277 | €2,836 | +€2,559 | +924% |
| Taxes | 450/3 | €277 | €2,836 | +€2,559 | +924% |
| Other amounts payable | 47/48 | €9,552 | €23,667 | +€14,115 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,605 | €1,527 | -€1,078 | -41.4% |
| Other operating charges | 640/8 | €46 | €44 | -€2 | -4.3% |
| Gross operating margin | 9900 | -€34,916 | -€13,632 | +€21,284 | +61.0% |
| Operating profit (loss) | 9901 | -€37,567 | -€15,203 | +€22,364 | +59.5% |
| Financial charges | 65/66B | €159 | €182 | +€23 | +14.5% |
| Recurring financial charges | 65 | €159 | €182 | +€23 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,726 | -€15,385 | +€22,341 | +59.2% |
| Income taxes | 67/77 | €242 | €174 | -€68 | -28.1% |
| Profit (loss) for the period | 9904 | -€37,968 | -€15,559 | +€22,409 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,968 | -€15,559 | +€22,409 | +59.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.