ART ET RESTAURATION: 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 ET RESTAURATION
Largest movements
- Stocks and contracts -€6,945
down €6,945 (-31.0%), from €22,375 to €15,430
- Cash -€1,802
down €1,802 (-22.6%), from €7,976 to €6,174
mainly Net result for the year (-€8,180) and Tax, wage and social debts (-€4,438)
- Receivables within one year -€1,791
down €1,791 (-99.8%), from €1,794 to €3
of which Trade receivables: -€1,794
- Profit (loss) carried forward -€8,180
down €8,180 (-58.5%), from -€13,991 to -€22,171
- Tax, wage and social debts -€4,438
down €4,438 (-83.3%), from €5,327 to €889
- Other debts +€3,329
up €3,329 (+15.9%), from €20,990 to €24,319
- Trade debts -€1,206
down €1,206 (-47.4%), from €2,546 to €1,340
- Gross operating margin -€6,666
down €6,666, from €1,124 to -€5,542
- Taxes -€4,465
no longer reported in 2025 (was €4,465)
- Other operating charges +€1,483
up €1,483 (+325%), from €456 to €1,939
- Financial charges +€582
up €582 (+458%), from €127 to €709
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 | €33,464 | €22,969 | -€10,495 | -31.4% |
| Current assets | 29/58 | €33,464 | €22,969 | -€10,495 | -31.4% |
| Stocks and contracts in progress | 3 | €22,375 | €15,430 | -€6,945 | -31.0% |
| Stocks | 30/36 | €22,375 | €15,430 | -€6,945 | -31.0% |
| Amounts receivable within one year | 40/41 | €1,794 | €3 | -€1,791 | -99.8% |
| Trade receivables | 40 | €1,794 | - | -€1,794 | |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €7,976 | €6,174 | -€1,802 | -22.6% |
| Deferred charges and accrued income | 490/1 | €1,319 | €1,362 | +€43 | +3.3% |
| Total equity and liabilities | 10/49 | €33,464 | €22,969 | -€10,495 | -31.4% |
| Equity | 10/15 | €4,601 | -€3,579 | -€8,180 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,991 | -€22,171 | -€8,180 | -58.5% |
| Amounts payable | 17/49 | €28,863 | €26,548 | -€2,315 | -8.0% |
| Amounts payable within one year | 42/48 | €28,863 | €26,548 | -€2,315 | -8.0% |
| Trade debts | 44 | €2,546 | €1,340 | -€1,206 | -47.4% |
| Suppliers | 440/4 | €2,546 | €1,340 | -€1,206 | -47.4% |
| Taxes, remuneration and social security | 45 | €5,327 | €889 | -€4,438 | -83.3% |
| Taxes | 450/3 | €5,327 | €889 | -€4,438 | -83.3% |
| Other amounts payable | 47/48 | €20,990 | €24,319 | +€3,329 | +15.9% |
| Other operating charges | 640/8 | €456 | €1,939 | +€1,483 | +325% |
| Gross operating margin | 9900 | €1,124 | -€5,542 | -€6,666 | |
| Operating profit (loss) | 9901 | €668 | -€7,481 | -€8,149 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €127 | €709 | +€582 | +458% |
| Recurring financial charges | 65 | €127 | €709 | +€582 | +458% |
| Profit (loss) for the period before taxes | 9903 | €541 | -€8,180 | -€8,721 | |
| Income taxes | 67/77 | €4,465 | - | -€4,465 | |
| Profit (loss) for the period | 9904 | -€3,924 | -€8,180 | -€4,256 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,924 | -€8,180 | -€4,256 | -108% |
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 27 October 2026 via checked.be.