Art Sonore: 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 Sonore
Largest movements
- Receivables within one year +€7,934
up €7,934 (+306%), from €2,590 to €10,524
of which Trade receivables: +€7,856
- Stocks and contracts -€4,217
down €4,217 (-61.8%), from €6,828 to €2,612
- Cash -€1,842
down €1,842 (-51.5%), from €3,575 to €1,733
mainly Receivables within one year (-€7,934) and Debts after one year (-€4,116)
- Accrued charges and deferred income +€6,657
new in 2025: €6,657
- Debts after one year -€4,116
down €4,116 (-7.8%), from €52,447 to €48,331
- Trade debts -€473
down €473 (-8.6%), from €5,475 to €5,002
- Tax, wage and social debts -€326
no longer reported in 2025 (was €326)
- Gross operating margin +€7,437
up €7,437 (+94.2%), from -€7,898 to -€461
- Write-downs -€2,907
down €2,907 (-105%), from -€2,770 to -€5,677
- Financial charges +€1,255
up €1,255 (+32.8%), from €3,827 to €5,083
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 | €12,993 | €14,868 | +€1,875 | +14.4% |
| Current assets | 29/58 | €12,993 | €14,868 | +€1,875 | +14.4% |
| Stocks and contracts in progress | 3 | €6,828 | €2,612 | -€4,217 | -61.8% |
| Stocks | 30/36 | €6,828 | €2,612 | -€4,217 | -61.8% |
| Amounts receivable within one year | 40/41 | €2,590 | €10,524 | +€7,934 | +306% |
| Trade receivables | 40 | €2,209 | €10,065 | +€7,856 | +356% |
| Other amounts receivable | 41 | €380 | €459 | +€78 | +20.6% |
| Cash at bank and in hand | 54/58 | €3,575 | €1,733 | -€1,842 | -51.5% |
| Total equity and liabilities | 10/49 | €12,993 | €14,868 | +€1,875 | +14.4% |
| Equity | 10/15 | -€45,785 | -€45,651 | +€133 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,985 | -€51,851 | +€133 | +0.3% |
| Amounts payable | 17/49 | €58,778 | €60,519 | +€1,742 | +3.0% |
| Amounts payable after more than one year | 17 | €52,447 | €48,331 | -€4,116 | -7.8% |
| Other amounts payable | 178/9 | €52,447 | €48,331 | -€4,116 | -7.8% |
| Amounts payable within one year | 42/48 | €6,331 | €5,532 | -€799 | -12.6% |
| Trade debts | 44 | €5,475 | €5,002 | -€473 | -8.6% |
| Suppliers | 440/4 | €5,475 | €5,002 | -€473 | -8.6% |
| Advances received on contracts in progress | 46 | €530 | €530 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €326 | - | -€326 | |
| Taxes | 450/3 | €326 | - | -€326 | |
| Accrued charges and deferred income | 492/3 | - | €6,657 | +€6,657 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,770 | -€5,677 | -€2,907 | -105% |
| Gross operating margin | 9900 | -€7,898 | -€461 | +€7,437 | +94.2% |
| Operating profit (loss) | 9901 | -€5,128 | €5,216 | +€10,344 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,827 | €5,083 | +€1,255 | +32.8% |
| Recurring financial charges | 65 | €3,827 | €5,083 | +€1,255 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,954 | €133 | +€9,088 | |
| Profit (loss) for the period | 9904 | -€8,954 | €133 | +€9,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,954 | €133 | +€9,088 |
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 16 October 2026 via checked.be.