ART - IN: 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 - IN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €24,024 | €24,024 | = | 0.0% |
| Current assets | 29/58 | €24,024 | €24,024 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,024 | €24,024 | = | 0.0% |
| Total equity and liabilities | 10/49 | €24,024 | €24,024 | = | 0.0% |
| Equity | 10/15 | €24,024 | €24,024 | = | 0.0% |
| Contributions | 10/11 | €18,687 | €18,687 | = | 0.0% |
| Reserves | 13 | €9,599 | €9,599 | = | 0.0% |
| Distributable reserves | 133 | €9,599 | €9,599 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,263 | -€4,263 | = | 0.0% |
| Gross operating margin | 9900 | €0 | €0 | = | |
| Operating profit (loss) | 9901 | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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.