Arte Motus: 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 Motus
Largest movements
- Cash +€301,237
up €301,237 (+566%), from €53,236 to €354,473
mainly Net result for the year (+€280,306) and Depreciation (+€113,007)
- Intangible fixed assets -€59,000
down €59,000 (-25.0%), from €236,000 to €177,000
- Receivables within one year +€17,656
up €17,656 (+1,036%), from €1,704 to €19,360
- Reserves +€280,306
up €280,306 (+66.3%), from €422,984 to €703,291
- Tax, wage and social debts -€20,658
down €20,658 (-91.3%), from €22,633 to €1,975
- Accrued charges and deferred income +€12,424
up €12,424 (+191%), from €6,515 to €18,939
- Gross operating margin -€51,391
down €51,391 (-9.2%), from €557,885 to €506,494
- Depreciation +€36,729
up €36,729 (+48.2%), from €76,279 to €113,007
- Taxes -€23,310
down €23,310 (-20.5%), from €113,950 to €90,640
- Financial charges +€8,097
up €8,097 (+333%), from €2,430 to €10,527
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 | €627,929 | €895,913 | +€267,984 | +42.7% |
| Fixed assets | 21/28 | €528,622 | €477,877 | -€50,745 | -9.6% |
| Intangible fixed assets | 21 | €236,000 | €177,000 | -€59,000 | -25.0% |
| Tangible fixed assets | 22/27 | €292,622 | €300,877 | +€8,255 | +2.8% |
| Plant, machinery and equipment | 23 | €14,491 | €12,440 | -€2,051 | -14.2% |
| Furniture and vehicles | 24 | €41,546 | €33,166 | -€8,380 | -20.2% |
| Other tangible fixed assets | 26 | €236,585 | €255,271 | +€18,686 | +7.9% |
| Current assets | 29/58 | €99,307 | €418,036 | +€318,729 | +321% |
| Amounts receivable within one year | 40/41 | €1,704 | €19,360 | +€17,656 | +1,036% |
| Other amounts receivable | 41 | €1,704 | €19,360 | +€17,656 | +1,036% |
| Cash at bank and in hand | 54/58 | €53,236 | €354,473 | +€301,237 | +566% |
| Deferred charges and accrued income | 490/1 | €44,368 | €44,203 | -€165 | -0.4% |
| Total equity and liabilities | 10/49 | €627,929 | €895,913 | +€267,984 | +42.7% |
| Equity | 10/15 | €441,534 | €721,841 | +€280,306 | +63.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €422,984 | €703,291 | +€280,306 | +66.3% |
| Distributable reserves | 133 | €422,984 | €703,291 | +€280,306 | +66.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €186,395 | €174,072 | -€12,323 | -6.6% |
| Amounts payable within one year | 42/48 | €179,880 | €155,133 | -€24,747 | -13.8% |
| Trade debts | 44 | €8,047 | €2,134 | -€5,912 | -73.5% |
| Suppliers | 440/4 | €8,047 | €2,134 | -€5,912 | -73.5% |
| Taxes, remuneration and social security | 45 | €22,633 | €1,975 | -€20,658 | -91.3% |
| Taxes | 450/3 | €22,633 | €1,975 | -€20,658 | -91.3% |
| Other amounts payable | 47/48 | €149,201 | €151,024 | +€1,823 | +1.2% |
| Accrued charges and deferred income | 492/3 | €6,515 | €18,939 | +€12,424 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,279 | €113,007 | +€36,729 | +48.2% |
| Other operating charges | 640/8 | €10,171 | €12,029 | +€1,858 | +18.3% |
| Gross operating margin | 9900 | €557,885 | €506,494 | -€51,391 | -9.2% |
| Operating profit (loss) | 9901 | €471,435 | €381,457 | -€89,978 | -19.1% |
| Financial income | 75/76B | €840 | €16 | -€824 | -98.1% |
| Recurring financial income | 75 | €840 | €16 | -€824 | -98.1% |
| Financial charges | 65/66B | €2,430 | €10,527 | +€8,097 | +333% |
| Recurring financial charges | 65 | €2,430 | €10,527 | +€8,097 | +333% |
| Profit (loss) for the period before taxes | 9903 | €469,845 | €370,946 | -€98,899 | -21.0% |
| Income taxes | 67/77 | €113,950 | €90,640 | -€23,310 | -20.5% |
| Profit (loss) for the period | 9904 | €355,895 | €280,306 | -€75,589 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €355,895 | €280,306 | -€75,589 | -21.2% |
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 26 October 2026 via checked.be.