Arte Design Inelli: 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 Design Inelli
Largest movements
- Tangible fixed assets +€23,121
up €23,121 (+523%), from €4,420 to €27,542
of which Furniture and vehicles: +€23,401
- Cash -€19,864
down €19,864 (-27.8%), from €71,487 to €51,623
mainly Investment in fixed assets (net) (-€25,046) and Receivables within one year (-€17,160)
- Receivables within one year +€17,160
up €17,160 (+35.2%), from €48,687 to €65,848
of which Trade receivables: +€17,160
- Deferred charges and accrued income -€7,234
down €7,234 (-59.1%), from €12,231 to €4,998
- Reserves +€20,647
up €20,647 (+78.7%), from €26,234 to €46,881
of which Distributable reserves: +€20,647
- Trade debts -€5,237
down €5,237 (-48.9%), from €10,711 to €5,474
- Tax, wage and social debts -€2,443
down €2,443 (-54.5%), from €4,485 to €2,042
- Gross operating margin +€25,325
up €25,325 (+266%), from €9,531 to €34,856
- Taxes +€3,857
up €3,857 (+2,257%), from €171 to €4,028
- Financial charges +€3,039
up €3,039 (+77.1%), from €3,940 to €6,979
- Other operating charges -€2,252
down €2,252 (-63.8%), from €3,532 to €1,280
- Financial income -€522
down €522 (-99.5%), from €525 to €3
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 | €136,826 | €150,010 | +€13,184 | +9.6% |
| Fixed assets | 21/28 | €4,420 | €27,542 | +€23,121 | +523% |
| Tangible fixed assets | 22/27 | €4,420 | €27,542 | +€23,121 | +523% |
| Furniture and vehicles | 24 | €784 | €24,184 | +€23,401 | +2,986% |
| Other tangible fixed assets | 26 | €3,637 | €3,357 | -€280 | -7.7% |
| Current assets | 29/58 | €132,405 | €122,468 | -€9,937 | -7.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €48,687 | €65,848 | +€17,160 | +35.2% |
| Trade receivables | 40 | €37,925 | €55,085 | +€17,160 | +45.2% |
| Other amounts receivable | 41 | €10,763 | €10,763 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,487 | €51,623 | -€19,864 | -27.8% |
| Deferred charges and accrued income | 490/1 | €12,231 | €4,998 | -€7,234 | -59.1% |
| Total equity and liabilities | 10/49 | €136,826 | €150,010 | +€13,184 | +9.6% |
| Equity | 10/15 | €114,594 | €135,241 | +€20,647 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,234 | €46,881 | +€20,647 | +78.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €26,234 | €46,881 | +€20,647 | +78.7% |
| Profit (loss) carried forward | 14 | €69,760 | €69,760 | = | 0.0% |
| Amounts payable | 17/49 | €22,232 | €14,769 | -€7,463 | -33.6% |
| Amounts payable within one year | 42/48 | €21,301 | €14,551 | -€6,750 | -31.7% |
| Trade debts | 44 | €10,711 | €5,474 | -€5,237 | -48.9% |
| Suppliers | 440/4 | €10,711 | €5,474 | -€5,237 | -48.9% |
| Taxes, remuneration and social security | 45 | €4,485 | €2,042 | -€2,443 | -54.5% |
| Taxes | 450/3 | €4,485 | €2,042 | -€2,443 | -54.5% |
| Other amounts payable | 47/48 | €6,105 | €7,035 | +€930 | +15.2% |
| Accrued charges and deferred income | 492/3 | €931 | €219 | -€712 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,961 | €1,925 | -€36 | -1.8% |
| Other operating charges | 640/8 | €3,532 | €1,280 | -€2,252 | -63.8% |
| Gross operating margin | 9900 | €9,531 | €34,856 | +€25,325 | +266% |
| Operating profit (loss) | 9901 | €4,038 | €31,651 | +€27,613 | +684% |
| Financial income | 75/76B | €525 | €3 | -€522 | -99.5% |
| Recurring financial income | 75 | €525 | €3 | -€522 | -99.5% |
| Financial charges | 65/66B | €3,940 | €6,979 | +€3,039 | +77.1% |
| Recurring financial charges | 65 | €3,940 | €6,979 | +€3,039 | +77.1% |
| Profit (loss) for the period before taxes | 9903 | €623 | €24,675 | +€24,052 | +3,859% |
| Income taxes | 67/77 | €171 | €4,028 | +€3,857 | +2,257% |
| Profit (loss) for the period | 9904 | €452 | €20,647 | +€20,195 | +4,464% |
| Profit (loss) for the period to be appropriated | 9905 | €452 | €20,647 | +€20,195 | +4,464% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.