ARTBEE CONSERVATION: 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.
ARTBEE CONSERVATION
Largest movements
- Receivables within one year -€51,862
down €51,862 (-37.2%), from €139,476 to €87,613
of which Trade receivables: -€60,207
- Cash -€9,330
down €9,330 (-28.7%), from €32,536 to €23,206
mainly Net result for the year (-€32,150) and Trade debts (-€25,811)
- Tangible fixed assets -€3,495
down €3,495 (-48.4%), from €7,223 to €3,729
of which Furniture and vehicles: -€2,220
- Deferred charges and accrued income +€2,974
up €2,974 (+115%), from €2,591 to €5,565
- Profit (loss) carried forward -€32,150
down €32,150, from €0 to -€32,150
- Trade debts -€25,811
down €25,811 (-49.2%), from €52,418 to €26,606
- Other debts -€5,032
down €5,032 (-61.7%), from €8,152 to €3,120
- Tax, wage and social debts +€4,584
up €4,584 (+11.4%), from €40,258 to €44,842
- Short-term financial debts -€3,227
down €3,227 (-100%), from €3,227 to €0
- Gross operating margin -€82,183
down €82,183, from €56,721 to -€25,461
- Taxes -€11,348
down €11,348 (-100%), from €11,348 to €0
- Other operating charges +€1,000
up €1,000 (+339%), from €295 to €1,295
- Financial charges +€847
up €847 (+80.4%), from €1,053 to €1,899
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 | €193,991 | €132,214 | -€61,776 | -31.8% |
| Fixed assets | 21/28 | €7,723 | €4,229 | -€3,495 | -45.2% |
| Tangible fixed assets | 22/27 | €7,223 | €3,729 | -€3,495 | -48.4% |
| Plant, machinery and equipment | 23 | €2,925 | €1,650 | -€1,275 | -43.6% |
| Furniture and vehicles | 24 | €4,299 | €2,079 | -€2,220 | -51.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €186,267 | €127,985 | -€58,282 | -31.3% |
| Stocks and contracts in progress | 3 | €11,665 | €11,602 | -€63 | -0.5% |
| Stocks | 30/36 | €11,665 | €11,602 | -€63 | -0.5% |
| Amounts receivable within one year | 40/41 | €139,476 | €87,613 | -€51,862 | -37.2% |
| Trade receivables | 40 | €138,672 | €78,465 | -€60,207 | -43.4% |
| Other amounts receivable | 41 | €803 | €9,148 | +€8,345 | +1,039% |
| Cash at bank and in hand | 54/58 | €32,536 | €23,206 | -€9,330 | -28.7% |
| Deferred charges and accrued income | 490/1 | €2,591 | €5,565 | +€2,974 | +115% |
| Total equity and liabilities | 10/49 | €193,991 | €132,214 | -€61,776 | -31.8% |
| Equity | 10/15 | €89,552 | €57,402 | -€32,150 | -35.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,952 | €70,952 | = | 0.0% |
| Distributable reserves | 133 | €70,952 | €70,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€32,150 | -€32,150 | |
| Amounts payable | 17/49 | €104,439 | €74,813 | -€29,627 | -28.4% |
| Amounts payable within one year | 42/48 | €104,054 | €74,568 | -€29,487 | -28.3% |
| Financial debts | 43 | €3,227 | €0 | -€3,227 | -100% |
| Credit institutions | 430/8 | €3,227 | €0 | -€3,227 | -100% |
| Trade debts | 44 | €52,418 | €26,606 | -€25,811 | -49.2% |
| Suppliers | 440/4 | €52,418 | €26,606 | -€25,811 | -49.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €40,258 | €44,842 | +€4,584 | +11.4% |
| Taxes | 450/3 | €40,258 | €44,842 | +€4,584 | +11.4% |
| Other amounts payable | 47/48 | €8,152 | €3,120 | -€5,032 | -61.7% |
| Accrued charges and deferred income | 492/3 | €385 | €245 | -€140 | -36.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,842 | €3,495 | -€347 | -9.0% |
| Other operating charges | 640/8 | €295 | €1,295 | +€1,000 | +339% |
| Gross operating margin | 9900 | €56,721 | -€25,461 | -€82,183 | |
| Operating profit (loss) | 9901 | €52,585 | -€30,251 | -€82,836 | |
| Financial income | 75/76B | €1 | €1 | -€1 | -47.1% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -47.1% |
| Financial charges | 65/66B | €1,053 | €1,899 | +€847 | +80.4% |
| Recurring financial charges | 65 | €1,053 | €1,899 | +€847 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | €51,533 | -€32,150 | -€83,683 | |
| Income taxes | 67/77 | €11,348 | €0 | -€11,348 | -100% |
| Profit (loss) for the period | 9904 | €40,185 | -€32,150 | -€72,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,185 | -€32,150 | -€72,335 |
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 14 October 2026 via checked.be.