Arte-Floor: 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-Floor
Largest movements
- Receivables within one year -€687,568
down €687,568 (-38.8%), from €1.8m to €1.1m
of which Other amounts receivable: -€394,421
- Stocks and contracts +€208,092
up €208,092 (+64.3%), from €323,483 to €531,575
of which Stocks: +€211,432
- Receivables after one year +€82,500
up €82,500 (+102%), from €81,000 to €163,500
- Cash +€73,366
up €73,366 (+132%), from €55,602 to €128,968
mainly Receivables within one year (+€687,568) and Depreciation (+€22,831)
- Trade debts -€127,634
down €127,634 (-14.1%), from €903,904 to €776,270
- Short-term financial debts -€70,268
no longer reported in 2025 (was €70,268)
- Debts after one year -€68,793
no longer reported in 2025 (was €68,793)
- Tax, wage and social debts -€61,927
down €61,927 (-93.5%), from €66,220 to €4,293
of which Taxes: -€64,050
- Current portion of long-term debt -€33,150
down €33,150 (-32.5%), from €101,943 to €68,793
- Write-downs +€131,610
new in 2025: €131,610
- Gross operating margin -€81,605
down €81,605 (-25.7%), from €317,137 to €235,533
- Staff costs -€76,594
down €76,594 (-65.9%), from €116,309 to €39,714
- Financial charges -€51,004
down €51,004 (-79.9%), from €63,836 to €12,832
of which Non-recurring financial charges: -€29,300
- Taxes -€50,916
down €50,916 (-85.4%), from €59,595 to €8,679
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 | €2,292,741 | €1,949,482 | -€343,258 | -15.0% |
| Fixed assets | 21/28 | €48,562 | €25,731 | -€22,831 | -47.0% |
| Tangible fixed assets | 22/27 | €48,562 | €25,731 | -€22,831 | -47.0% |
| Plant, machinery and equipment | 23 | €4,946 | €2,647 | -€2,299 | -46.5% |
| Furniture and vehicles | 24 | €43,616 | €23,084 | -€20,532 | -47.1% |
| Current assets | 29/58 | €2,244,179 | €1,923,752 | -€320,427 | -14.3% |
| Amounts receivable after more than one year | 29 | €81,000 | €163,500 | +€82,500 | +102% |
| Other amounts receivable | 291 | €81,000 | €163,500 | +€82,500 | +102% |
| Stocks and contracts in progress | 3 | €323,483 | €531,575 | +€208,092 | +64.3% |
| Stocks | 30/36 | €298,601 | €510,033 | +€211,432 | +70.8% |
| Contracts in progress | 37 | €24,883 | €21,543 | -€3,340 | -13.4% |
| Amounts receivable within one year | 40/41 | €1,774,310 | €1,086,742 | -€687,568 | -38.8% |
| Trade receivables | 40 | €1,063,255 | €770,108 | -€293,147 | -27.6% |
| Other amounts receivable | 41 | €711,055 | €316,634 | -€394,421 | -55.5% |
| Cash at bank and in hand | 54/58 | €55,602 | €128,968 | +€73,366 | +132% |
| Deferred charges and accrued income | 490/1 | €9,783 | €12,967 | +€3,183 | +32.5% |
| Total equity and liabilities | 10/49 | €2,292,741 | €1,949,482 | -€343,258 | -15.0% |
| Equity | 10/15 | €1,076,235 | €1,089,591 | +€13,356 | +1.2% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €1,007,635 | €1,020,991 | +€13,356 | +1.3% |
| Distributable reserves | 133 | €1,007,635 | €1,020,991 | +€13,356 | +1.3% |
| Amounts payable | 17/49 | €1,216,506 | €859,892 | -€356,615 | -29.3% |
| Amounts payable after more than one year | 17 | €68,793 | - | -€68,793 | |
| Financial debts | 170/4 | €68,793 | - | -€68,793 | |
| Amounts payable within one year | 42/48 | €1,145,034 | €857,300 | -€287,734 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €101,943 | €68,793 | -€33,150 | -32.5% |
| Financial debts | 43 | €70,268 | - | -€70,268 | |
| Credit institutions | 430/8 | €70,268 | - | -€70,268 | |
| Trade debts | 44 | €903,904 | €776,270 | -€127,634 | -14.1% |
| Suppliers | 440/4 | €903,904 | €776,270 | -€127,634 | -14.1% |
| Taxes, remuneration and social security | 45 | €66,220 | €4,293 | -€61,927 | -93.5% |
| Taxes | 450/3 | €66,220 | €2,170 | -€64,050 | -96.7% |
| Remuneration and social security | 454/9 | - | €2,123 | +€2,123 | |
| Other amounts payable | 47/48 | €2,698 | €7,944 | +€5,246 | +194% |
| Accrued charges and deferred income | 492/3 | €2,679 | €2,592 | -€88 | -3.3% |
| Non-recurring operating income | 76A | €16,529 | - | -€16,529 | |
| Remuneration, social security and pensions | 62 | €116,309 | €39,714 | -€76,594 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,959 | €22,831 | -€7,128 | -23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €131,610 | +€131,610 | |
| Other operating charges | 640/8 | €5,916 | €14,243 | +€8,327 | +141% |
| Gross operating margin | 9900 | €317,137 | €235,533 | -€81,605 | -25.7% |
| Operating profit (loss) | 9901 | €164,953 | €27,133 | -€137,820 | -83.6% |
| Financial income | 75/76B | €3,118 | €7,733 | +€4,615 | +148% |
| Recurring financial income | 75 | €3,118 | €7,733 | +€4,615 | +148% |
| Financial charges | 65/66B | €63,836 | €12,832 | -€51,004 | -79.9% |
| Recurring financial charges | 65 | €34,536 | €12,832 | -€21,704 | -62.8% |
| Non-recurring financial charges | 66B | €29,300 | - | -€29,300 | |
| Profit (loss) for the period before taxes | 9903 | €104,236 | €22,035 | -€82,201 | -78.9% |
| Income taxes | 67/77 | €59,595 | €8,679 | -€50,916 | -85.4% |
| Profit (loss) for the period | 9904 | €44,641 | €13,356 | -€31,285 | -70.1% |
| Transfer from tax-exempt reserves | 789 | €297,647 | - | -€297,647 | |
| Transfer to tax-exempt reserves | 689 | €40,837 | - | -€40,837 | |
| Profit (loss) for the period to be appropriated | 9905 | €301,451 | €13,356 | -€288,095 | -95.6% |
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 28 October 2026 via checked.be.