ART GROUP: 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 GROUP
Largest movements
- Receivables within one year +€17,273
up €17,273 (+59.4%), from €29,074 to €46,347
- Other debts +€16,610
up €16,610 (+1,153%), from €1,441 to €18,051
- Profit (loss) carried forward +€628
up €628 (+13.8%), from -€4,559 to -€3,931
- Financial income -€680
down €680 (-30.2%), from €2,247 to €1,568
- Gross operating margin +€287
up €287 (+24.8%), from -€1,158 to -€871
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 | €29,082 | €46,347 | +€17,265 | +59.4% |
| Current assets | 29/58 | €29,082 | €46,347 | +€17,265 | +59.4% |
| Amounts receivable within one year | 40/41 | €29,074 | €46,347 | +€17,273 | +59.4% |
| Other amounts receivable | 41 | €29,074 | €46,347 | +€17,273 | +59.4% |
| Cash at bank and in hand | 54/58 | €8 | - | -€8 | |
| Total equity and liabilities | 10/49 | €29,082 | €46,347 | +€17,265 | +59.4% |
| Equity | 10/15 | €25,441 | €26,069 | +€628 | +2.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,559 | -€3,931 | +€628 | +13.8% |
| Amounts payable | 17/49 | €3,641 | €20,278 | +€16,637 | +457% |
| Amounts payable within one year | 42/48 | €3,641 | €20,278 | +€16,637 | +457% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €2,201 | €2,208 | +€7 | +0.3% |
| Suppliers | 440/4 | €2,201 | €2,208 | +€7 | +0.3% |
| Other amounts payable | 47/48 | €1,441 | €18,051 | +€16,610 | +1,153% |
| Gross operating margin | 9900 | -€1,158 | -€871 | +€287 | +24.8% |
| Operating profit (loss) | 9901 | -€1,158 | -€871 | +€287 | +24.8% |
| Financial income | 75/76B | €2,247 | €1,568 | -€680 | -30.2% |
| Recurring financial income | 75 | €2,247 | €1,568 | -€680 | -30.2% |
| Financial charges | 65/66B | €79 | €68 | -€11 | -13.5% |
| Recurring financial charges | 65 | €79 | €68 | -€11 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €1,011 | €628 | -€382 | -37.8% |
| Profit (loss) for the period | 9904 | €1,011 | €628 | -€382 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,011 | €628 | -€382 | -37.8% |
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 14 October 2026 via checked.be.