ARTE SENS: 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 SENS
Largest movements
- Cash -€2,307
down €2,307 (-28.6%), from €8,063 to €5,756
mainly Net result for the year (-€9,014)
- Tangible fixed assets -€674
down €674 (-46.9%), from €1,436 to €762
of which Plant, machinery and equipment: -€381
- Receivables within one year -€550
down €550 (-38.7%), from €1,421 to €871
- Financial fixed assets -€160
no longer reported in 2025 (was €160)
- Profit (loss) carried forward -€9,014
down €9,014 (-79.0%), from -€11,412 to -€20,426
- Tax, wage and social debts +€4,531
up €4,531 (+130%), from €3,497 to €8,028
of which Remuneration and social security: +€5,000
- Other debts +€458
new in 2025: €458
- Trade debts +€334
up €334 (+24.6%), from €1,360 to €1,694
of which Suppliers: +€701
- Gross operating margin -€30,117
down €30,117, from €22,280 to -€7,837
- Staff costs -€19,012
no longer reported in 2025 (was €19,012)
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 | €11,080 | €7,389 | -€3,691 | -33.3% |
| Fixed assets | 21/28 | €1,596 | €762 | -€834 | -52.3% |
| Tangible fixed assets | 22/27 | €1,436 | €762 | -€674 | -46.9% |
| Plant, machinery and equipment | 23 | €1,143 | €762 | -€381 | -33.3% |
| Furniture and vehicles | 24 | €293 | - | -€293 | |
| Financial fixed assets | 28 | €160 | - | -€160 | |
| Current assets | 29/58 | €9,484 | €6,627 | -€2,857 | -30.1% |
| Amounts receivable within one year | 40/41 | €1,421 | €871 | -€550 | -38.7% |
| Trade receivables | 40 | €1,421 | €871 | -€550 | -38.7% |
| Cash at bank and in hand | 54/58 | €8,063 | €5,756 | -€2,307 | -28.6% |
| Total equity and liabilities | 10/49 | €11,080 | €7,389 | -€3,691 | -33.3% |
| Equity | 10/15 | €6,223 | -€2,791 | -€9,014 | |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,435 | €1,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €68 | €68 | = | 0.0% |
| Reserves not available under the articles | 1311 | €68 | €68 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,367 | €1,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,412 | -€20,426 | -€9,014 | -79.0% |
| Amounts payable | 17/49 | €4,857 | €10,180 | +€5,323 | +110% |
| Amounts payable within one year | 42/48 | €4,857 | €10,180 | +€5,323 | +110% |
| Trade debts | 44 | €1,360 | €1,694 | +€334 | +24.6% |
| Suppliers | 440/4 | €993 | €1,694 | +€701 | +70.6% |
| Bills of exchange payable | 441 | €367 | - | -€367 | |
| Taxes, remuneration and social security | 45 | €3,497 | €8,028 | +€4,531 | +130% |
| Taxes | 450/3 | €2,497 | €2,028 | -€469 | -18.8% |
| Remuneration and social security | 454/9 | €1,000 | €6,000 | +€5,000 | +500% |
| Other amounts payable | 47/48 | - | €458 | +€458 | |
| Remuneration, social security and pensions | 62 | €19,012 | - | -€19,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €674 | -€141 | -17.3% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €22,280 | -€7,837 | -€30,117 | |
| Operating profit (loss) | 9901 | €2,069 | -€8,898 | -€10,967 | |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €129 | €116 | -€13 | -10.1% |
| Recurring financial charges | 65 | €129 | €116 | -€13 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,961 | -€9,014 | -€10,975 | |
| Profit (loss) for the period | 9904 | €1,961 | -€9,014 | -€10,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,961 | -€9,014 | -€10,975 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.