Art-Immo: 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-Immo
Largest movements
- Tangible fixed assets +€359,717
up €359,717 (+157.4%), from €228,466 to €588,183
of which Land and buildings: +€356,916
- Debts after one year +€481,293
new in 2025: €481,293
- Other debts -€56,417
no longer reported in 2025 (was €56,417)
- Profit (loss) carried forward -€55,001
down €55,001, from €41,725 to -€13,276
- Accrued charges and deferred income -€6,950
down €6,950 (-89.7%), from €7,750 to €800
- Purchases and services +€55,763
new in 2025: €55,763
- Gross operating margin -€40,962
down €40,962, from €1,650 to -€39,312
- Depreciation +€6,716
up €6,716 (+409.6%), from €1,640 to €8,356
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.
Cash bridge derived
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 | €237,847 | €600,082 | +€362,235 | +152.3% |
| Fixed assets | 21/28 | €228,466 | €588,183 | +€359,717 | +157.4% |
| Tangible fixed assets | 22/27 | €228,466 | €588,183 | +€359,717 | +157.4% |
| Land and buildings | 22 | €228,466 | €585,382 | +€356,916 | +156.2% |
| Furniture and vehicles | 24 | - | €2,801 | +€2,801 | |
| Current assets | 29/58 | €9,381 | €11,899 | +€2,518 | +26.8% |
| Cash at bank and in hand | 54/58 | €5,811 | €3,479 | -€2,332 | -40.1% |
| Deferred charges and accrued income | 490/1 | €3,570 | €8,420 | +€4,850 | +135.9% |
| Total equity and liabilities | 10/49 | €237,847 | €600,082 | +€362,235 | +152.3% |
| Equity | 10/15 | €169,093 | €114,092 | -€55,001 | -32.5% |
| Contributions | 10/11 | €102,185 | €102,185 | -€0 | 0.0% |
| Capital | 10 | €102,185 | €102,185 | -€0 | 0.0% |
| Issued capital | 100 | €102,185 | €102,185 | -€0 | 0.0% |
| Reserves | 13 | €25,183 | €25,183 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €10,219 | €10,219 | +€0 | 0.0% |
| Legal reserve | 130 | €10,219 | €10,219 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €2,806 | €2,806 | -€0 | 0.0% |
| Distributable reserves | 133 | €12,158 | €12,158 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €41,725 | -€13,276 | -€55,001 | |
| Amounts payable | 17/49 | €68,754 | €485,990 | +€417,236 | +606.9% |
| Amounts payable after more than one year | 17 | - | €481,293 | +€481,293 | |
| Financial debts | 170/4 | - | €481,293 | +€481,293 | |
| Amounts payable within one year | 42/48 | €61,003 | €3,897 | -€57,106 | -93.6% |
| Trade debts | 44 | €3,611 | €3,897 | +€286 | +7.9% |
| Suppliers | 440/4 | €3,611 | €3,897 | +€286 | +7.9% |
| Taxes, remuneration and social security | 45 | €975 | - | -€975 | |
| Taxes | 450/3 | €975 | - | -€975 | |
| Other amounts payable | 47/48 | €56,417 | - | -€56,417 | |
| Accrued charges and deferred income | 492/3 | €7,750 | €800 | -€6,950 | -89.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €55,763 | +€55,763 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,640 | €8,356 | +€6,716 | +409.6% |
| Other operating charges | 640/8 | €3,616 | €3,760 | +€144 | +4.0% |
| Gross operating margin | 9900 | €1,650 | -€39,312 | -€40,962 | |
| Operating profit (loss) | 9901 | -€3,606 | -€51,428 | -€47,822 | -1326.2% |
| Financial charges | 65/66B | €3,295 | €3,573 | +€278 | +8.4% |
| Recurring financial charges | 65 | €3,295 | €3,573 | +€278 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,901 | -€55,001 | -€48,100 | -697.0% |
| Profit (loss) for the period | 9904 | -€6,901 | -€55,001 | -€48,100 | -697.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,901 | -€55,001 | -€48,100 | -697.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.