Arte Bianca: 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.
Arte Bianca
Largest movements
- Cash +€4,843
up €4,843 (+982%), from €493 to €5,336
mainly Other debts (+€12,349) and Trade debts (+€6,580)
- Tangible fixed assets -€1,536
no longer reported in 2025 (was €1,536)
of which Furniture and vehicles: -€1,402
- Receivables within one year -€1,135
down €1,135 (-53.5%), from €2,121 to €986
- Profit (loss) carried forward -€17,137
down €17,137 (-220%), from -€7,783 to -€24,920
- Other debts +€12,349
new in 2025: €12,349
- Trade debts +€6,580
up €6,580 (+988%), from €666 to €7,247
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Gross operating margin -€21,475
down €21,475, from €5,909 to -€15,566
- Other operating charges -€1,588
down €1,588 (-53.1%), from €2,989 to €1,400
- Depreciation -€1,425
no longer reported in 2025 (was €1,425)
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 | €14,223 | €16,394 | +€2,171 | +15.3% |
| Fixed assets | 21/28 | €6,936 | €5,400 | -€1,536 | -22.2% |
| Tangible fixed assets | 22/27 | €1,536 | - | -€1,536 | |
| Plant, machinery and equipment | 23 | €134 | - | -€134 | |
| Furniture and vehicles | 24 | €1,402 | - | -€1,402 | |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €7,287 | €10,994 | +€3,708 | +50.9% |
| Stocks and contracts in progress | 3 | €4,672 | €4,672 | = | 0.0% |
| Stocks | 30/36 | €4,672 | €4,672 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,121 | €986 | -€1,135 | -53.5% |
| Other amounts receivable | 41 | €2,121 | €986 | -€1,135 | -53.5% |
| Cash at bank and in hand | 54/58 | €493 | €5,336 | +€4,843 | +982% |
| Total equity and liabilities | 10/49 | €14,223 | €16,394 | +€2,171 | +15.3% |
| Equity | 10/15 | €12,677 | -€4,460 | -€17,137 | |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€7,783 | -€24,920 | -€17,137 | -220% |
| Amounts payable | 17/49 | €1,546 | €20,854 | +€19,308 | +1,249% |
| Amounts payable within one year | 42/48 | €1,546 | €20,854 | +€19,308 | +1,249% |
| Financial debts | 43 | €208 | - | -€208 | |
| Credit institutions | 430/8 | €208 | - | -€208 | |
| Trade debts | 44 | €666 | €7,247 | +€6,580 | +988% |
| Suppliers | 440/4 | €666 | €7,247 | +€6,580 | +988% |
| Taxes, remuneration and social security | 45 | €671 | €1,259 | +€588 | +87.6% |
| Taxes | 450/3 | €671 | €1,259 | +€588 | +87.6% |
| Other amounts payable | 47/48 | - | €12,349 | +€12,349 | |
| Remuneration, social security and pensions | 62 | - | €91 | +€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,425 | - | -€1,425 | |
| Other operating charges | 640/8 | €2,989 | €1,400 | -€1,588 | -53.1% |
| Gross operating margin | 9900 | €5,909 | -€15,566 | -€21,475 | |
| Operating profit (loss) | 9901 | €1,495 | -€17,058 | -€18,553 | |
| Financial income | 75/76B | €1 | €37 | +€36 | +3,878% |
| Recurring financial income | 75 | €1 | €37 | +€36 | +3,878% |
| Financial charges | 65/66B | €255 | €117 | -€138 | -54.2% |
| Recurring financial charges | 65 | €255 | €117 | -€138 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €1,241 | -€17,137 | -€18,379 | |
| Profit (loss) for the period | 9904 | €1,241 | -€17,137 | -€18,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,241 | -€17,137 | -€18,379 |
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 27 October 2026 via checked.be.