arteCOscienza: what changed
arteCOscienza
Largest movements
- Deferred charges and accrued income +€13,118
up €13,118 (+152%), from €8,655 to €21,774
- Tangible fixed assets -€12,334
down €12,334 (-49.3%), from €25,027 to €12,694
of which Furniture and vehicles: -€11,260
- Receivables within one year -€4,275
down €4,275 (-27.1%), from €15,799 to €11,525
of which Other amounts receivable: -€2,377
- Tax, wage and social debts -€9,330
down €9,330 (-79.6%), from €11,724 to €2,394
of which Taxes: -€6,330
- Profit (loss) carried forward +€3,667
no longer reported in 2025 (was -€3,667)
- Reserves +€1,267
up €1,267 (+2.1%), from €61,545 to €62,813
- Gross operating margin +€8,837
up €8,837 (+52.2%), from €16,927 to €25,764
- Depreciation -€1,985
down €1,985 (-11.6%), from €17,179 to €15,194
- Taxes +€1,896
up €1,896 (+1,100%), from €172 to €2,069
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,558 | €98,308 | -€3,251 | -3.2% |
| Fixed assets | 21/28 | €25,027 | €12,694 | -€12,334 | -49.3% |
| Tangible fixed assets | 22/27 | €25,027 | €12,694 | -€12,334 | -49.3% |
| Plant, machinery and equipment | 23 | €3,309 | €2,234 | -€1,074 | -32.5% |
| Furniture and vehicles | 24 | €21,719 | €10,459 | -€11,260 | -51.8% |
| Current assets | 29/58 | €76,531 | €85,614 | +€9,083 | +11.9% |
| Amounts receivable within one year | 40/41 | €15,799 | €11,525 | -€4,275 | -27.1% |
| Trade receivables | 40 | €12,778 | €10,880 | -€1,898 | -14.9% |
| Other amounts receivable | 41 | €3,022 | €645 | -€2,377 | -78.7% |
| Cash at bank and in hand | 54/58 | €52,076 | €52,316 | +€240 | +0.5% |
| Deferred charges and accrued income | 490/1 | €8,655 | €21,774 | +€13,118 | +152% |
| Total equity and liabilities | 10/49 | €101,558 | €98,308 | -€3,251 | -3.2% |
| Equity | 10/15 | €58,879 | €63,813 | +€4,934 | +8.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €61,545 | €62,813 | +€1,267 | +2.1% |
| Distributable reserves | 133 | €61,545 | €62,813 | +€1,267 | +2.1% |
| Profit (loss) carried forward | 14 | -€3,667 | - | +€3,667 | |
| Amounts payable | 17/49 | €42,680 | €34,495 | -€8,184 | -19.2% |
| Amounts payable within one year | 42/48 | €42,661 | €34,495 | -€8,166 | -19.1% |
| Trade debts | 44 | €4,011 | €4,270 | +€259 | +6.5% |
| Suppliers | 440/4 | €4,011 | €4,270 | +€259 | +6.5% |
| Taxes, remuneration and social security | 45 | €11,724 | €2,394 | -€9,330 | -79.6% |
| Taxes | 450/3 | €8,724 | €2,394 | -€6,330 | -72.6% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €26,926 | €27,831 | +€906 | +3.4% |
| Accrued charges and deferred income | 492/3 | €19 | €0 | -€19 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,179 | €15,194 | -€1,985 | -11.6% |
| Other operating charges | 640/8 | €789 | €883 | +€94 | +11.9% |
| Gross operating margin | 9900 | €16,927 | €25,764 | +€8,837 | +52.2% |
| Operating profit (loss) | 9901 | -€1,041 | €9,687 | +€10,729 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,066 | €1,019 | -€47 | -4.4% |
| Recurring financial charges | 65 | €1,066 | €1,019 | -€47 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,107 | €8,669 | +€10,776 | |
| Income taxes | 67/77 | €172 | €2,069 | +€1,896 | +1,100% |
| Profit (loss) for the period | 9904 | -€2,280 | €6,600 | +€8,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,280 | €6,600 | +€8,880 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.