ART'I CLEAN: 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'I CLEAN
Largest movements
- Cash +€58,162
up €58,162 (+29.7%), from €195,934 to €254,096
mainly Other debts (+€102,833) and Net result for the year (+€64,368)
- Receivables within one year -€20,667
down €20,667 (-16.3%), from €126,827 to €106,160
of which Trade receivables: -€24,107
- Deferred charges and accrued income +€12,686
up €12,686 (+712%), from €1,782 to €14,468
- Tangible fixed assets -€10,415
down €10,415 (-21.9%), from €47,589 to €37,174
of which Leasing and similar rights: -€8,163
- Other debts +€102,833
up €102,833 (+1,082%), from €9,500 to €112,333
- Trade debts -€31,151
down €31,151 (-67.2%), from €46,325 to €15,173
- Reserves -€22,964
down €22,964 (-9.3%), from €248,245 to €225,281
- Debts after one year -€8,588
down €8,588 (-44.2%), from €19,447 to €10,859
- Staff costs +€31,121
up €31,121 (+40.0%), from €77,812 to €108,933
- Taxes -€14,109
down €14,109 (-35.3%), from €40,013 to €25,904
- Gross operating margin -€13,166
down €13,166 (-5.5%), from €237,345 to €224,179
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 | €373,932 | €413,698 | +€39,766 | +10.6% |
| Fixed assets | 21/28 | €49,389 | €38,974 | -€10,415 | -21.1% |
| Tangible fixed assets | 22/27 | €47,589 | €37,174 | -€10,415 | -21.9% |
| Plant, machinery and equipment | 23 | €7,239 | €10,705 | +€3,467 | +47.9% |
| Furniture and vehicles | 24 | €11,452 | €4,958 | -€6,494 | -56.7% |
| Leasing and similar rights | 25 | €28,471 | €20,307 | -€8,163 | -28.7% |
| Other tangible fixed assets | 26 | €427 | €1,203 | +€776 | +182% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €324,543 | €374,724 | +€50,181 | +15.5% |
| Amounts receivable within one year | 40/41 | €126,827 | €106,160 | -€20,667 | -16.3% |
| Trade receivables | 40 | €121,218 | €97,111 | -€24,107 | -19.9% |
| Other amounts receivable | 41 | €5,608 | €9,049 | +€3,440 | +61.3% |
| Cash at bank and in hand | 54/58 | €195,934 | €254,096 | +€58,162 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,782 | €14,468 | +€12,686 | +712% |
| Total equity and liabilities | 10/49 | €373,932 | €413,698 | +€39,766 | +10.6% |
| Equity | 10/15 | €254,445 | €231,481 | -€22,964 | -9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €248,245 | €225,281 | -€22,964 | -9.3% |
| Distributable reserves | 133 | €248,245 | €225,281 | -€22,964 | -9.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €119,486 | €182,217 | +€62,731 | +52.5% |
| Amounts payable after more than one year | 17 | €19,447 | €10,859 | -€8,588 | -44.2% |
| Financial debts | 170/4 | €19,447 | €10,859 | -€8,588 | -44.2% |
| Amounts payable within one year | 42/48 | €99,800 | €171,118 | +€71,319 | +71.5% |
| Current portion of amounts payable after more than one year | 42 | €11,332 | €8,588 | -€2,745 | -24.2% |
| Trade debts | 44 | €46,325 | €15,173 | -€31,151 | -67.2% |
| Suppliers | 440/4 | €46,325 | €15,173 | -€31,151 | -67.2% |
| Taxes, remuneration and social security | 45 | €32,643 | €35,024 | +€2,382 | +7.3% |
| Taxes | 450/3 | €23,013 | €27,093 | +€4,081 | +17.7% |
| Remuneration and social security | 454/9 | €9,630 | €7,931 | -€1,699 | -17.6% |
| Other amounts payable | 47/48 | €9,500 | €112,333 | +€102,833 | +1,082% |
| Accrued charges and deferred income | 492/3 | €240 | €240 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €77,812 | €108,933 | +€31,121 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,211 | €21,688 | +€477 | +2.2% |
| Other operating charges | 640/8 | €4,375 | €3,578 | -€797 | -18.2% |
| Gross operating margin | 9900 | €237,345 | €224,179 | -€13,166 | -5.5% |
| Operating profit (loss) | 9901 | €133,948 | €89,980 | -€43,968 | -32.8% |
| Financial income | 75/76B | €320 | €698 | +€378 | +118% |
| Recurring financial income | 75 | €320 | €698 | +€378 | +118% |
| Financial charges | 65/66B | €556 | €405 | -€151 | -27.1% |
| Recurring financial charges | 65 | €556 | €405 | -€151 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €133,712 | €90,272 | -€43,439 | -32.5% |
| Income taxes | 67/77 | €40,013 | €25,904 | -€14,109 | -35.3% |
| Profit (loss) for the period | 9904 | €93,699 | €64,368 | -€29,331 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,699 | €64,368 | -€29,331 | -31.3% |
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 26 October 2026 via checked.be.