ART & YOU: 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 & YOU
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,911
down €1,911 (-0.6%), from -€335,484 to -€337,395
- Gross operating margin +€17,235
up €17,235 (+93.8%), from -€18,366 to -€1,131
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,611 | €178,979 | -€632 | -0.4% |
| Current assets | 29/58 | €179,611 | €178,979 | -€632 | -0.4% |
| Amounts receivable within one year | 40/41 | €178,251 | €177,542 | -€709 | -0.4% |
| Trade receivables | 40 | €103 | €35 | -€68 | -66.0% |
| Other amounts receivable | 41 | €178,148 | €177,507 | -€641 | -0.4% |
| Cash at bank and in hand | 54/58 | €1,360 | €1,437 | +€77 | +5.7% |
| Total equity and liabilities | 10/49 | €179,611 | €178,979 | -€632 | -0.4% |
| Equity | 10/15 | -€170,484 | -€172,395 | -€1,911 | -1.1% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€335,484 | -€337,395 | -€1,911 | -0.6% |
| Amounts payable | 17/49 | €350,095 | €351,374 | +€1,279 | +0.4% |
| Amounts payable after more than one year | 17 | €349,272 | €349,272 | = | 0.0% |
| Financial debts | 170/4 | €349,272 | €349,272 | = | 0.0% |
| Amounts payable within one year | 42/48 | €823 | €1,196 | +€373 | +45.3% |
| Trade debts | 44 | €823 | €1,196 | +€373 | +45.3% |
| Suppliers | 440/4 | €823 | €1,196 | +€373 | +45.3% |
| Accrued charges and deferred income | 492/3 | - | €906 | +€906 | |
| Other operating charges | 640/8 | €499 | €628 | +€129 | +25.9% |
| Gross operating margin | 9900 | -€18,366 | -€1,131 | +€17,235 | +93.8% |
| Operating profit (loss) | 9901 | -€18,865 | -€1,759 | +€17,106 | +90.7% |
| Financial charges | 65/66B | €157 | €152 | -€5 | -3.2% |
| Recurring financial charges | 65 | €157 | €152 | -€5 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,022 | -€1,911 | +€17,111 | +90.0% |
| Profit (loss) for the period | 9904 | -€19,022 | -€1,911 | +€17,111 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,022 | -€1,911 | +€17,111 | +90.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.