Art'moniA: 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'moniA
Largest movements
- Cash +€8,306
up €8,306 (+345%), from €2,409 to €10,715
mainly Net result for the year (+€8,542) and Depreciation (+€6,325)
- Tangible fixed assets -€6,325
down €6,325 (-13.8%), from €45,840 to €39,515
of which Other tangible fixed assets: -€5,520
- Receivables within one year -€1,692
down €1,692 (-73.4%), from €2,305 to €614
of which Trade receivables: -€1,211
- Deferred charges and accrued income +€932
up €932 (+227%), from €411 to €1,343
- Profit (loss) carried forward +€8,542
up €8,542 (+12.8%), from -€66,973 to -€58,431
- Other debts -€4,739
down €4,739 (-5.0%), from €95,582 to €90,843
- Trade debts -€1,706
down €1,706 (-91.3%), from €1,868 to €162
- Gross operating margin +€30,891
up €30,891, from -€14,143 to €16,749
- Staff costs -€489
no longer reported in 2025 (was €489)
- Depreciation +€350
up €350 (+5.9%), from €5,975 to €6,325
- Other operating charges -€281
down €281 (-15.2%), from €1,849 to €1,568
- Taxes -€179
down €179 (-38.6%), from €463 to €284
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 | €50,965 | €52,186 | +€1,221 | +2.4% |
| Fixed assets | 21/28 | €45,840 | €39,515 | -€6,325 | -13.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €45,840 | €39,515 | -€6,325 | -13.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,924 | €2,118 | -€806 | -27.6% |
| Other tangible fixed assets | 26 | €42,916 | €37,396 | -€5,520 | -12.9% |
| Current assets | 29/58 | €5,125 | €12,672 | +€7,546 | +147% |
| Amounts receivable within one year | 40/41 | €2,305 | €614 | -€1,692 | -73.4% |
| Trade receivables | 40 | €1,825 | €614 | -€1,211 | -66.4% |
| Other amounts receivable | 41 | €481 | - | -€481 | |
| Cash at bank and in hand | 54/58 | €2,409 | €10,715 | +€8,306 | +345% |
| Deferred charges and accrued income | 490/1 | €411 | €1,343 | +€932 | +227% |
| Total equity and liabilities | 10/49 | €50,965 | €52,186 | +€1,221 | +2.4% |
| Equity | 10/15 | -€47,493 | -€39,386 | +€8,107 | +17.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,973 | -€58,431 | +€8,542 | +12.8% |
| Investment grants | 15 | €5,220 | €4,785 | -€435 | -8.3% |
| Amounts payable | 17/49 | €98,458 | €91,573 | -€6,886 | -7.0% |
| Amounts payable within one year | 42/48 | €98,326 | €91,403 | -€6,923 | -7.0% |
| Trade debts | 44 | €1,868 | €162 | -€1,706 | -91.3% |
| Suppliers | 440/4 | €1,868 | €162 | -€1,706 | -91.3% |
| Taxes, remuneration and social security | 45 | €876 | €398 | -€478 | -54.6% |
| Taxes | 450/3 | €876 | €398 | -€478 | -54.6% |
| Other amounts payable | 47/48 | €95,582 | €90,843 | -€4,739 | -5.0% |
| Accrued charges and deferred income | 492/3 | €132 | €170 | +€38 | +28.6% |
| Non-recurring operating income | 76A | €1,015 | - | -€1,015 | |
| Remuneration, social security and pensions | 62 | €489 | - | -€489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,975 | €6,325 | +€350 | +5.9% |
| Other operating charges | 640/8 | €1,849 | €1,568 | -€281 | -15.2% |
| Gross operating margin | 9900 | -€14,143 | €16,749 | +€30,891 | |
| Operating profit (loss) | 9901 | -€22,456 | €8,855 | +€31,311 | |
| Financial income | 75/76B | €435 | €435 | = | 0.0% |
| Recurring financial income | 75 | €435 | €435 | = | 0.0% |
| Financial charges | 65/66B | €556 | €465 | -€91 | -16.4% |
| Recurring financial charges | 65 | €556 | €465 | -€91 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,577 | €8,826 | +€31,403 | |
| Income taxes | 67/77 | €463 | €284 | -€179 | -38.6% |
| Profit (loss) for the period | 9904 | -€23,040 | €8,542 | +€31,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,040 | €8,542 | +€31,581 |
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 18 October 2026 via checked.be.