ARTE CLEAN: 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 CLEAN
Largest movements
- Receivables within one year -€25,347
down €25,347 (-50.8%), from €49,865 to €24,518
of which Trade receivables: -€14,526
- Cash +€2,760
up €2,760 (+230%), from €1,198 to €3,958
mainly Receivables within one year (+€25,347) and Tax, wage and social debts (+€4,369)
- Deferred charges and accrued income +€543
up €543, from €0 to €543
- Profit (loss) carried forward -€10,985
down €10,985, from €4,880 to -€6,105
- Advances received -€10,312
down €10,312 (-100%), from €10,312 to €0
- Tax, wage and social debts +€4,369
up €4,369 (+65.9%), from €6,633 to €11,002
of which Taxes: +€7,119
- Trade debts -€3,144
down €3,144 (-27.1%), from €11,602 to €8,459
- Other debts -€2,856
down €2,856 (-100%), from €2,856 to €0
- Gross operating margin -€28,425
down €28,425, from €20,344 to -€8,081
- Write-downs -€3,833
down €3,833, from €1,916 to -€1,916
- Other operating charges +€2,591
up €2,591 (+195%), from €1,327 to €3,917
- Financial charges -€583
down €583 (-50.2%), from €1,161 to €578
- Financial income +€535
up €535 (+254,881%), from €0 to €535
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 | €53,043 | €30,138 | -€22,904 | -43.2% |
| Fixed assets | 21/28 | €1,980 | €1,119 | -€861 | -43.5% |
| Intangible fixed assets | 21 | €892 | €476 | -€416 | -46.6% |
| Tangible fixed assets | 22/27 | €1,088 | €643 | -€445 | -40.9% |
| Furniture and vehicles | 24 | €1,088 | €643 | -€445 | -40.9% |
| Current assets | 29/58 | €51,063 | €29,019 | -€22,044 | -43.2% |
| Amounts receivable within one year | 40/41 | €49,865 | €24,518 | -€25,347 | -50.8% |
| Trade receivables | 40 | €33,871 | €19,345 | -€14,526 | -42.9% |
| Other amounts receivable | 41 | €15,993 | €5,173 | -€10,820 | -67.7% |
| Cash at bank and in hand | 54/58 | €1,198 | €3,958 | +€2,760 | +230% |
| Deferred charges and accrued income | 490/1 | €0 | €543 | +€543 | |
| Total equity and liabilities | 10/49 | €53,043 | €30,138 | -€22,904 | -43.2% |
| Equity | 10/15 | €21,637 | €10,652 | -€10,985 | -50.8% |
| Contributions | 10/11 | €14,898 | €14,898 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,880 | -€6,105 | -€10,985 | |
| Amounts payable | 17/49 | €31,405 | €19,486 | -€11,919 | -38.0% |
| Amounts payable within one year | 42/48 | €31,404 | €19,461 | -€11,943 | -38.0% |
| Trade debts | 44 | €11,602 | €8,459 | -€3,144 | -27.1% |
| Suppliers | 440/4 | €11,602 | €8,459 | -€3,144 | -27.1% |
| Advances received on contracts in progress | 46 | €10,312 | €0 | -€10,312 | -100% |
| Taxes, remuneration and social security | 45 | €6,633 | €11,002 | +€4,369 | +65.9% |
| Taxes | 450/3 | €3,883 | €11,002 | +€7,119 | +183% |
| Remuneration and social security | 454/9 | €2,750 | €0 | -€2,750 | -100% |
| Other amounts payable | 47/48 | €2,856 | €0 | -€2,856 | -100% |
| Accrued charges and deferred income | 492/3 | €1 | €25 | +€24 | +1,983% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €861 | +€38 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,916 | -€1,916 | -€3,833 | |
| Other operating charges | 640/8 | €1,327 | €3,917 | +€2,591 | +195% |
| Gross operating margin | 9900 | €20,344 | -€8,081 | -€28,425 | |
| Operating profit (loss) | 9901 | €16,278 | -€10,943 | -€27,220 | |
| Financial income | 75/76B | €0 | €535 | +€535 | +254,881% |
| Recurring financial income | 75 | €0 | €535 | +€535 | +254,881% |
| Financial charges | 65/66B | €1,161 | €578 | -€583 | -50.2% |
| Recurring financial charges | 65 | €1,161 | €578 | -€583 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €15,117 | -€10,985 | -€26,102 | |
| Profit (loss) for the period | 9904 | €15,117 | -€10,985 | -€26,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,117 | -€10,985 | -€26,102 |
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 19 October 2026 via checked.be.