ARTATTACK: what changed
Two fiscal 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.
ARTATTACK
Largest movements
- Tangible fixed assets -€2,184
down €2,184 (-26.3%), from €8,291 to €6,108
- Deferred charges and accrued income +€413
up €413 (+96.9%), from €426 to €839
- Receivables within one year -€310
down €310 (-4.7%), from €6,593 to €6,283
of which Trade receivables: -€329
- Other debts +€4,041
up €4,041 (+11.3%), from €35,913 to €39,954
- Profit (loss) carried forward -€2,719
down €2,719 (-8.0%), from -€33,846 to -€36,566
- Tax, wage and social debts -€2,086
down €2,086 (-58.7%), from €3,552 to €1,466
- Trade debts -€1,346
down €1,346 (-35.3%), from €3,808 to €2,462
- Financial charges +€2,221
up €2,221 (+645.3%), from €344 to €2,566
- Gross operating margin -€1,940
down €1,940 (-34.0%), from €5,699 to €3,759
- Other operating charges +€1,053
up €1,053 (+196.8%), from €535 to €1,589
- Depreciation +€218
up €218 (+11.1%), from €1,966 to €2,184
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.
Cash bridge derived
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 | €17,487 | €15,376 | -€2,110 | -12.1% |
| Fixed assets | 21/28 | €8,291 | €6,108 | -€2,184 | -26.3% |
| Tangible fixed assets | 22/27 | €8,291 | €6,108 | -€2,184 | -26.3% |
| Furniture and vehicles | 24 | €8,291 | €6,108 | -€2,184 | -26.3% |
| Current assets | 29/58 | €9,195 | €9,269 | +€73 | +0.8% |
| Amounts receivable within one year | 40/41 | €6,593 | €6,283 | -€310 | -4.7% |
| Trade receivables | 40 | €6,593 | €6,264 | -€329 | -5.0% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €2,176 | €2,146 | -€30 | -1.4% |
| Deferred charges and accrued income | 490/1 | €426 | €839 | +€413 | +96.9% |
| Total equity and liabilities | 10/49 | €17,487 | €15,376 | -€2,110 | -12.1% |
| Equity | 10/15 | -€25,786 | -€28,506 | -€2,719 | -10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,846 | -€36,566 | -€2,719 | -8.0% |
| Amounts payable | 17/49 | €43,273 | €43,882 | +€609 | +1.4% |
| Amounts payable within one year | 42/48 | €43,273 | €43,882 | +€609 | +1.4% |
| Trade debts | 44 | €3,808 | €2,462 | -€1,346 | -35.3% |
| Suppliers | 440/4 | €3,808 | €2,462 | -€1,346 | -35.3% |
| Taxes, remuneration and social security | 45 | €3,552 | €1,466 | -€2,086 | -58.7% |
| Taxes | 450/3 | €3,552 | €1,466 | -€2,086 | -58.7% |
| Other amounts payable | 47/48 | €35,913 | €39,954 | +€4,041 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,966 | €2,184 | +€218 | +11.1% |
| Other operating charges | 640/8 | €535 | €1,589 | +€1,053 | +196.8% |
| Gross operating margin | 9900 | €5,699 | €3,759 | -€1,940 | -34.0% |
| Operating profit (loss) | 9901 | €3,198 | -€13 | -€3,211 | |
| Financial charges | 65/66B | €344 | €2,566 | +€2,221 | +645.3% |
| Recurring financial charges | 65 | €344 | €2,566 | +€2,221 | +645.3% |
| Profit (loss) for the period before taxes | 9903 | €2,854 | -€2,579 | -€5,433 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €2,715 | -€2,719 | -€5,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,715 | -€2,719 | -€5,434 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.