Artediffusion: 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.
Artediffusion
Largest movements
- Tangible fixed assets -€3,256
down €3,256 (-21.4%), from €15,194 to €11,938
of which Furniture and vehicles: -€2,007
- Cash +€268
up €268 (+131%), from €205 to €474
mainly Depreciation (+€3,256) and Net result for the year (+€1,474)
- Other debts -€5,041
down €5,041 (-4.6%), from €108,782 to €103,740
- Profit (loss) carried forward +€1,474
up €1,474 (+1.4%), from -€105,222 to -€103,747
- Trade debts +€506
up €506 (+164%), from €309 to €815
- Gross operating margin +€11,969
up €11,969, from -€7,361 to €4,608
- Depreciation -€1,075
down €1,075 (-24.8%), from €4,331 to €3,256
- Financial income +€511
new in 2024: €511
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 | €17,281 | €14,220 | -€3,061 | -17.7% |
| Fixed assets | 21/28 | €15,194 | €11,938 | -€3,256 | -21.4% |
| Tangible fixed assets | 22/27 | €15,194 | €11,938 | -€3,256 | -21.4% |
| Furniture and vehicles | 24 | €6,525 | €4,518 | -€2,007 | -30.8% |
| Other tangible fixed assets | 26 | €8,669 | €7,419 | -€1,250 | -14.4% |
| Current assets | 29/58 | €2,087 | €2,282 | +€195 | +9.4% |
| Stocks and contracts in progress | 3 | €43 | €43 | = | 0.0% |
| Stocks | 30/36 | €43 | €43 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,839 | €1,765 | -€73 | -4.0% |
| Trade receivables | 40 | €352 | €489 | +€137 | +38.8% |
| Other amounts receivable | 41 | €1,487 | €1,277 | -€210 | -14.1% |
| Cash at bank and in hand | 54/58 | €205 | €474 | +€268 | +131% |
| Total equity and liabilities | 10/49 | €17,281 | €14,220 | -€3,061 | -17.7% |
| Equity | 10/15 | -€91,810 | -€90,336 | +€1,474 | +1.6% |
| Contributions | 10/11 | €10,412 | €10,412 | = | 0.0% |
| Capital | 10 | €10,412 | €10,412 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €8,180 | €8,180 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Legal reserve | 130 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,222 | -€103,747 | +€1,474 | +1.4% |
| Amounts payable | 17/49 | €109,091 | €104,556 | -€4,535 | -4.2% |
| Amounts payable within one year | 42/48 | €109,091 | €104,556 | -€4,535 | -4.2% |
| Trade debts | 44 | €309 | €815 | +€506 | +164% |
| Suppliers | 440/4 | €309 | €815 | +€506 | +164% |
| Other amounts payable | 47/48 | €108,782 | €103,740 | -€5,041 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,331 | €3,256 | -€1,075 | -24.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€7,361 | €4,608 | +€11,969 | |
| Operating profit (loss) | 9901 | -€12,077 | €965 | +€13,041 | |
| Financial income | 75/76B | - | €511 | +€511 | |
| Recurring financial income | 75 | - | €511 | +€511 | |
| Financial charges | 65/66B | - | €1 | +€1 | |
| Recurring financial charges | 65 | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | -€12,077 | €1,474 | +€13,551 | |
| Profit (loss) for the period | 9904 | -€12,077 | €1,474 | +€13,551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,077 | €1,474 | +€13,551 |
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 17 October 2026 via checked.be.