ARTE: 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.
ARTE
Largest movements
- Receivables within one year +€3,956
up €3,956 (+6.2%), from €63,299 to €67,255
- Profit (loss) carried forward +€3,306
up €3,306 (+1.4%), from -€229,232 to -€225,926
- Gross operating margin +€5,052
up €5,052 (+99.0%), from -€5,104 to -€52
- Financial income +€543
up €543 (+15.9%), from €3,413 to €3,956
- Financial charges +€78
up €78 (+517.5%), from €15 to €93
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.
Cash bridge derived
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 | €63,303 | €67,255 | +€3,953 | +6.2% |
| Current assets | 29/58 | €63,303 | €67,255 | +€3,953 | +6.2% |
| Amounts receivable within one year | 40/41 | €63,299 | €67,255 | +€3,956 | +6.2% |
| Other amounts receivable | 41 | €63,299 | €67,255 | +€3,956 | +6.2% |
| Cash at bank and in hand | 54/58 | €4 | €0 | -€4 | -100.0% |
| Total equity and liabilities | 10/49 | €63,303 | €67,255 | +€3,953 | +6.2% |
| Equity | 10/15 | -€129,232 | -€125,926 | +€3,306 | +2.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,232 | -€225,926 | +€3,306 | +1.4% |
| Amounts payable | 17/49 | €192,535 | €193,181 | +€646 | +0.3% |
| Amounts payable within one year | 42/48 | €192,535 | €193,181 | +€646 | +0.3% |
| Trade debts | 44 | €152,460 | €152,460 | = | 0.0% |
| Suppliers | 440/4 | €152,460 | €152,460 | = | 0.0% |
| Other amounts payable | 47/48 | €40,075 | €40,721 | +€646 | +1.6% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€5,104 | -€52 | +€5,052 | +99.0% |
| Operating profit (loss) | 9901 | -€5,597 | -€557 | +€5,040 | +90.0% |
| Financial income | 75/76B | €3,413 | €3,956 | +€543 | +15.9% |
| Recurring financial income | 75 | €3,413 | €3,956 | +€543 | +15.9% |
| Financial charges | 65/66B | €15 | €93 | +€78 | +517.5% |
| Recurring financial charges | 65 | €15 | €93 | +€78 | +517.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,199 | €3,306 | +€5,505 | |
| Profit (loss) for the period | 9904 | -€2,199 | €3,306 | +€5,505 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,199 | €3,306 | +€5,505 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.