ARTE DOMUS: 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 DOMUS
Largest movements
- Receivables within one year +€207,812
up €207,812 (+62.3%), from €333,638 to €541,451
of which Trade receivables: +€197,232
- Trade debts +€163,124
up €163,124 (+94.9%), from €171,807 to €334,931
- Other debts +€19,776
up €19,776 (+28.6%), from €69,179 to €88,955
- Short-term financial debts +€11,000
up €11,000 (+109%), from €10,060 to €21,060
- Tax, wage and social debts +€10,511
up €10,511 (+103%), from €10,183 to €20,694
- Gross operating margin -€17,213
down €17,213 (-41.8%), from €41,131 to €23,918
- Write-downs -€11,698
down €11,698 (-50.0%), from €23,395 to €11,698
- Taxes +€6,371
up €6,371 (+138%), from €4,629 to €11,000
- Depreciation -€5,824
down €5,824 (-76.9%), from €7,577 to €1,752
- Financial charges -€2,406
down €2,406 (-90.2%), from €2,668 to €262
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 | €460,782 | €667,300 | +€206,518 | +44.8% |
| Fixed assets | 21/28 | €4,717 | €2,965 | -€1,752 | -37.1% |
| Tangible fixed assets | 22/27 | €3,535 | €1,782 | -€1,752 | -49.6% |
| Plant, machinery and equipment | 23 | €2,922 | €1,544 | -€1,379 | -47.2% |
| Furniture and vehicles | 24 | €612 | €239 | -€374 | -61.0% |
| Financial fixed assets | 28 | €1,182 | €1,182 | = | 0.0% |
| Current assets | 29/58 | €456,065 | €664,336 | +€208,271 | +45.7% |
| Amounts receivable after more than one year | 29 | €112,000 | €112,000 | = | 0.0% |
| Trade receivables | 290 | €112,000 | €112,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,540 | €6,890 | +€350 | +5.4% |
| Stocks | 30/36 | €6,540 | €6,890 | +€350 | +5.4% |
| Amounts receivable within one year | 40/41 | €333,638 | €541,451 | +€207,812 | +62.3% |
| Trade receivables | 40 | €329,563 | €526,795 | +€197,232 | +59.8% |
| Other amounts receivable | 41 | €4,075 | €14,656 | +€10,581 | +260% |
| Cash at bank and in hand | 54/58 | €3,887 | €3,995 | +€108 | +2.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €460,782 | €667,300 | +€206,518 | +44.8% |
| Equity | 10/15 | €166,803 | €168,909 | +€2,107 | +1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €154,403 | €156,509 | +€2,107 | +1.4% |
| Non-distributable reserves | 130/1 | €1,070 | €1,070 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,070 | €1,070 | = | 0.0% |
| Distributable reserves | 133 | €153,332 | €155,439 | +€2,107 | +1.4% |
| Amounts payable | 17/49 | €293,979 | €498,391 | +€204,412 | +69.5% |
| Amounts payable after more than one year | 17 | €19,660 | €19,660 | = | 0.0% |
| Financial debts | 170/4 | €19,660 | €19,660 | = | 0.0% |
| Amounts payable within one year | 42/48 | €274,319 | €478,731 | +€204,412 | +74.5% |
| Current portion of amounts payable after more than one year | 42 | €13,090 | €13,090 | = | 0.0% |
| Financial debts | 43 | €10,060 | €21,060 | +€11,000 | +109% |
| Credit institutions | 430/8 | €10,060 | €21,060 | +€11,000 | +109% |
| Trade debts | 44 | €171,807 | €334,931 | +€163,124 | +94.9% |
| Suppliers | 440/4 | €171,807 | €334,931 | +€163,124 | +94.9% |
| Taxes, remuneration and social security | 45 | €10,183 | €20,694 | +€10,511 | +103% |
| Taxes | 450/3 | €10,183 | €20,694 | +€10,511 | +103% |
| Other amounts payable | 47/48 | €69,179 | €88,955 | +€19,776 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,577 | €1,752 | -€5,824 | -76.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,395 | €11,698 | -€11,698 | -50.0% |
| Other operating charges | 640/8 | €492 | - | -€492 | |
| Gross operating margin | 9900 | €41,131 | €23,918 | -€17,213 | -41.8% |
| Operating profit (loss) | 9901 | €9,667 | €10,468 | +€801 | +8.3% |
| Financial income | 75/76B | €3,120 | €2,901 | -€219 | -7.0% |
| Recurring financial income | 75 | €3,120 | €2,901 | -€219 | -7.0% |
| Financial charges | 65/66B | €2,668 | €262 | -€2,406 | -90.2% |
| Recurring financial charges | 65 | €2,668 | €262 | -€2,406 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | €10,119 | €13,107 | +€2,988 | +29.5% |
| Income taxes | 67/77 | €4,629 | €11,000 | +€6,371 | +138% |
| Profit (loss) for the period | 9904 | €5,489 | €2,107 | -€3,383 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,489 | €2,107 | -€3,383 | -61.6% |
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 28 October 2026 via checked.be.