Art-Nine Consult: 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-Nine Consult
Largest movements
- Cash +€105,971
up €105,971 (+11,896%), from €891 to €106,861
mainly Net result for the year (+€72,946) and Tax, wage and social debts (+€32,007)
- Tangible fixed assets +€1,843
new in 2025: €1,843
- Deferred charges and accrued income +€1,368
new in 2025: €1,368
- Profit (loss) carried forward +€72,946
up €72,946, from -€1,404 to €71,542
- Tax, wage and social debts +€32,007
new in 2025: €32,007
- Trade debts +€2,585
up €2,585 (+667%), from €387 to €2,972
- Other debts +€1,464
up €1,464 (+135%), from €1,087 to €2,551
- Gross operating margin +€96,289
up €96,289, from -€1,017 to €95,272
- Taxes +€19,419
new in 2025: €19,419
- Financial charges +€1,331
new in 2025: €1,331
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 | €1,070 | €110,073 | +€109,003 | +10,187% |
| Fixed assets | 21/28 | - | €1,843 | +€1,843 | |
| Tangible fixed assets | 22/27 | - | €1,843 | +€1,843 | |
| Furniture and vehicles | 24 | - | €1,843 | +€1,843 | |
| Current assets | 29/58 | €1,070 | €108,229 | +€107,159 | +10,015% |
| Amounts receivable within one year | 40/41 | €179 | - | -€179 | |
| Other amounts receivable | 41 | €179 | - | -€179 | |
| Cash at bank and in hand | 54/58 | €891 | €106,861 | +€105,971 | +11,896% |
| Deferred charges and accrued income | 490/1 | - | €1,368 | +€1,368 | |
| Total equity and liabilities | 10/49 | €1,070 | €110,073 | +€109,003 | +10,187% |
| Equity | 10/15 | -€404 | €72,542 | +€72,946 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,404 | €71,542 | +€72,946 | |
| Amounts payable | 17/49 | €1,474 | €37,531 | +€36,057 | +2,446% |
| Amounts payable within one year | 42/48 | €1,474 | €37,531 | +€36,057 | +2,446% |
| Trade debts | 44 | €387 | €2,972 | +€2,585 | +667% |
| Suppliers | 440/4 | €387 | €2,972 | +€2,585 | +667% |
| Taxes, remuneration and social security | 45 | - | €32,007 | +€32,007 | |
| Taxes | 450/3 | - | €32,007 | +€32,007 | |
| Other amounts payable | 47/48 | €1,087 | €2,551 | +€1,464 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €519 | +€519 | |
| Other operating charges | 640/8 | €387 | €1,056 | +€669 | +173% |
| Gross operating margin | 9900 | -€1,017 | €95,272 | +€96,289 | |
| Operating profit (loss) | 9901 | -€1,404 | €93,696 | +€95,101 | |
| Financial charges | 65/66B | - | €1,331 | +€1,331 | |
| Recurring financial charges | 65 | - | €1,331 | +€1,331 | |
| Profit (loss) for the period before taxes | 9903 | -€1,404 | €92,365 | +€93,770 | |
| Income taxes | 67/77 | - | €19,419 | +€19,419 | |
| Profit (loss) for the period | 9904 | -€1,404 | €72,946 | +€74,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,404 | €72,946 | +€74,350 |
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 23 October 2026 via checked.be.