Art & Press Dimensions: what changed
What changed
Art & Press Dimensions
NACE 25.110, Manufacture of metal structures and parts of structures
filed annual accounts (NBB)
Net result for the year
€37,477
2023 · €81,326-€43,849
Equity
€405,045
2023 · €367,569+€37,477
Cash
€241,026
2023 · €162,370+€78,656
Balance sheet total
€1.3m
2023 · €1.2m+€100,392
Largest movements
Assets
- Cash +€78,656
up €78,656 (+48.4%), from €162,370 to €241,026
mainly Trade debts (+€95,830) and Depreciation (+€54,038)
- Receivables within one year +€31,828
up €31,828 (+5.0%), from €630,356 to €662,184
of which Other amounts receivable: +€27,405
Equity and liabilities
- Trade debts +€95,830
up €95,830 (+20.3%), from €472,048 to €567,878
- Reserves +€37,000
up €37,000 (+33.3%), from €111,271 to €148,271
of which Distributable reserves: +€37,000
- Current portion of long-term debt -€24,760
down €24,760 (-75.6%), from €32,749 to €7,990
Income statement
- Financial income -€31,503
down €31,503 (-97.7%), from €32,242 to €739
- Taxes -€17,946
down €17,946 (-45.9%), from €39,068 to €21,123
- Depreciation +€8,965
up €8,965 (+19.9%), from €45,073 to €54,038
- Gross operating margin -€7,791
down €7,791 (-3.5%), from €220,402 to €212,611
- Financial charges +€7,078
up €7,078 (+38.5%), from €18,386 to €25,464
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€81,326
Gross operating margin
-€7,791
Staff costs
-€6,217
Depreciation
-€8,965
Other operating charges
-€239
Financial income
-€31,503
Financial charges
-€7,078
Taxes
+€17,946
Result 2024
€37,477
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€155,351
Investment
-€43,946
Financing
-€32,749
Cash 2023
€162,370
From operations (derived)
+€155,351
Net result for the year
+€37,477
Depreciation
+€54,038
Receivables within one year
-€31,828
Trade debts
+€95,830
Tax, wage and social debts
-€438
Other debts
+€272
Investment (derived)
-€43,946
Investment in fixed assets (net)
-€43,946
Financing
-€32,749
Debts after one year
-€7,990
Current portion of long-term debt
-€24,760
Cash 2024
€241,026
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,152,019 | €1,252,411 | +€100,392 | +8.7% |
| Fixed assets | 21/28 | €308,793 | €298,701 | -€10,092 | -3.3% |
| Tangible fixed assets | 22/27 | €308,793 | €298,701 | -€10,092 | -3.3% |
| Land and buildings | 22 | €219,000 | €208,437 | -€10,562 | -4.8% |
| Plant, machinery and equipment | 23 | €88,014 | €58,473 | -€29,541 | -33.6% |
| Furniture and vehicles | 24 | €1,779 | €31,790 | +€30,012 | +1,687% |
| Current assets | 29/58 | €843,226 | €953,710 | +€110,484 | +13.1% |
| Stocks and contracts in progress | 3 | €50,500 | €50,500 | = | 0.0% |
| Stocks | 30/36 | €50,500 | €50,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €630,356 | €662,184 | +€31,828 | +5.0% |
| Trade receivables | 40 | €558,632 | €563,055 | +€4,423 | +0.8% |
| Other amounts receivable | 41 | €71,724 | €99,129 | +€27,405 | +38.2% |
| Cash at bank and in hand | 54/58 | €162,370 | €241,026 | +€78,656 | +48.4% |
| Total equity and liabilities | 10/49 | €1,152,019 | €1,252,411 | +€100,392 | +8.7% |
| Equity | 10/15 | €367,569 | €405,045 | +€37,477 | +10.2% |
| Contributions | 10/11 | €249,197 | €249,197 | = | 0.0% |
| Reserves | 13 | €111,271 | €148,271 | +€37,000 | +33.3% |
| Non-distributable reserves | 130/1 | €26,159 | €26,159 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,159 | €26,159 | = | 0.0% |
| Distributable reserves | 133 | €85,112 | €122,112 | +€37,000 | +43.5% |
| Profit (loss) carried forward | 14 | €7,100 | €7,577 | +€477 | +6.7% |
| Amounts payable | 17/49 | €784,451 | €847,366 | +€62,915 | +8.0% |
| Amounts payable after more than one year | 17 | €260,373 | €252,383 | -€7,990 | -3.1% |
| Financial debts | 170/4 | €260,373 | €252,383 | -€7,990 | -3.1% |
| Amounts payable within one year | 42/48 | €524,078 | €594,982 | +€70,905 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €32,749 | €7,990 | -€24,760 | -75.6% |
| Trade debts | 44 | €472,048 | €567,878 | +€95,830 | +20.3% |
| Suppliers | 440/4 | €472,048 | €567,878 | +€95,830 | +20.3% |
| Taxes, remuneration and social security | 45 | €16,182 | €15,745 | -€438 | -2.7% |
| Taxes | 450/3 | €8,001 | €9,602 | +€1,601 | +20.0% |
| Remuneration and social security | 454/9 | €8,181 | €6,143 | -€2,039 | -24.9% |
| Other amounts payable | 47/48 | €3,098 | €3,370 | +€272 | +8.8% |
| Non-recurring operating income | 76A | €0 | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €57,561 | €63,778 | +€6,217 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,073 | €54,038 | +€8,965 | +19.9% |
| Other operating charges | 640/8 | €11,231 | €11,470 | +€239 | +2.1% |
| Gross operating margin | 9900 | €220,402 | €212,611 | -€7,791 | -3.5% |
| Operating profit (loss) | 9901 | €106,538 | €83,324 | -€23,213 | -21.8% |
| Financial income | 75/76B | €32,242 | €739 | -€31,503 | -97.7% |
| Recurring financial income | 75 | €32,242 | €739 | -€31,503 | -97.7% |
| Financial charges | 65/66B | €18,386 | €25,464 | +€7,078 | +38.5% |
| Recurring financial charges | 65 | €18,386 | €25,464 | +€7,078 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €120,394 | €58,599 | -€61,795 | -51.3% |
| Income taxes | 67/77 | €39,068 | €21,123 | -€17,946 | -45.9% |
| Profit (loss) for the period | 9904 | €81,326 | €37,477 | -€43,849 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81,326 | €37,477 | -€43,849 | -53.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.