ARTCOMPO Photocomposition: 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.
ARTCOMPO Photocomposition
Largest movements
- Receivables within one year -€5,348
no longer reported in 2024 (was €5,348)
- Cash +€268
up €268 (+48.9%), from €548 to €816
mainly Receivables within one year (+€5,348) and Net result for the year (+€174)
- Trade debts -€4,798
no longer reported in 2024 (was €4,798)
- Tax, wage and social debts -€426
no longer reported in 2024 (was €426)
- Profit (loss) carried forward +€174
up €174 (+0.6%), from -€26,882 to -€26,708
- Gross operating margin +€136
up €136 (+88.9%), from €153 to €289
- Other operating charges +€38
new in 2024: €38
- Financial charges +€31
up €31 (+67.4%), from €46 to €77
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 | €5,896 | €816 | -€5,080 | -86.2% |
| Current assets | 29/58 | €5,896 | €816 | -€5,080 | -86.2% |
| Amounts receivable within one year | 40/41 | €5,348 | - | -€5,348 | |
| Trade receivables | 40 | €5,348 | - | -€5,348 | |
| Cash at bank and in hand | 54/58 | €548 | €816 | +€268 | +48.9% |
| Total equity and liabilities | 10/49 | €5,896 | €816 | -€5,080 | -86.2% |
| Equity | 10/15 | -€853 | -€679 | +€174 | +20.4% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,882 | -€26,708 | +€174 | +0.6% |
| Amounts payable | 17/49 | €6,749 | €1,495 | -€5,254 | -77.8% |
| Amounts payable within one year | 42/48 | €6,749 | €1,495 | -€5,254 | -77.8% |
| Trade debts | 44 | €4,798 | - | -€4,798 | |
| Suppliers | 440/4 | €4,798 | - | -€4,798 | |
| Taxes, remuneration and social security | 45 | €426 | - | -€426 | |
| Taxes | 450/3 | €426 | - | -€426 | |
| Other amounts payable | 47/48 | €1,525 | €1,495 | -€30 | -2.0% |
| Other operating charges | 640/8 | - | €38 | +€38 | |
| Gross operating margin | 9900 | €153 | €289 | +€136 | +88.9% |
| Operating profit (loss) | 9901 | €153 | €251 | +€98 | +64.1% |
| Financial charges | 65/66B | €46 | €77 | +€31 | +67.4% |
| Recurring financial charges | 65 | €46 | €77 | +€31 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | €107 | €174 | +€67 | +62.6% |
| Profit (loss) for the period | 9904 | €107 | €174 | +€67 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107 | €174 | +€67 | +62.6% |
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 27 October 2026 via checked.be.