ARTISTIC CUBE: what changed
Two fiscal 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.
ARTISTIC CUBE
Largest movements
- Cash -€8,448
down €8,448 (-35.1%), from €24,068 to €15,620
mainly Net result for the year (-€3,653) and Other debts (-€3,499)
- Receivables within one year +€2,401
up €2,401 (+79.4%), from €3,025 to €5,426
of which Other amounts receivable: +€1,796
- Tangible fixed assets -€1,604
down €1,604 (-41.1%), from €3,898 to €2,294
- Deferred charges and accrued income -€821
no longer reported in 2025 (was €821)
- Profit (loss) carried forward -€3,653
new in 2025: -€3,653
- Other debts -€3,499
down €3,499 (-42.6%), from €8,213 to €4,714
- Tax, wage and social debts -€835
down €835 (-42.9%), from €1,947 to €1,112
- Accrued charges and deferred income -€546
no longer reported in 2025 (was €546)
- Gross operating margin -€14,933
down €14,933, from €13,563 to -€1,370
- Taxes -€3,543
down €3,543 (-93.9%), from €3,772 to €229
- Depreciation +€1,030
up €1,030 (+179.5%), from €574 to €1,604
- Other operating charges -€505
down €505 (-68.7%), from €735 to €230
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.
Cash bridge derived
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 | €36,397 | €27,925 | -€8,471 | -23.3% |
| Fixed assets | 21/28 | €3,898 | €2,294 | -€1,604 | -41.1% |
| Tangible fixed assets | 22/27 | €3,898 | €2,294 | -€1,604 | -41.1% |
| Furniture and vehicles | 24 | €3,898 | €2,294 | -€1,604 | -41.1% |
| Current assets | 29/58 | €32,499 | €25,631 | -€6,868 | -21.1% |
| Stocks and contracts in progress | 3 | €4,585 | €4,585 | = | 0.0% |
| Stocks | 30/36 | €4,585 | €4,585 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,025 | €5,426 | +€2,401 | +79.4% |
| Trade receivables | 40 | €3,025 | €3,630 | +€605 | +20.0% |
| Other amounts receivable | 41 | - | €1,796 | +€1,796 | |
| Cash at bank and in hand | 54/58 | €24,068 | €15,620 | -€8,448 | -35.1% |
| Deferred charges and accrued income | 490/1 | €821 | - | -€821 | |
| Total equity and liabilities | 10/49 | €36,397 | €27,925 | -€8,471 | -23.3% |
| Equity | 10/15 | €19,714 | €16,060 | -€3,653 | -18.5% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €13,464 | €13,464 | = | 0.0% |
| Distributable reserves | 133 | €13,464 | €13,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,653 | -€3,653 | |
| Amounts payable | 17/49 | €16,683 | €11,865 | -€4,818 | -28.9% |
| Amounts payable within one year | 42/48 | €16,137 | €11,865 | -€4,272 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €678 | €677 | -€1 | -0.1% |
| Trade debts | 44 | €5,299 | €5,362 | +€63 | +1.2% |
| Suppliers | 440/4 | €5,299 | €5,362 | +€63 | +1.2% |
| Taxes, remuneration and social security | 45 | €1,947 | €1,112 | -€835 | -42.9% |
| Taxes | 450/3 | €1,947 | €1,112 | -€835 | -42.9% |
| Other amounts payable | 47/48 | €8,213 | €4,714 | -€3,499 | -42.6% |
| Accrued charges and deferred income | 492/3 | €546 | - | -€546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574 | €1,604 | +€1,030 | +179.5% |
| Other operating charges | 640/8 | €735 | €230 | -€505 | -68.7% |
| Gross operating margin | 9900 | €13,563 | -€1,370 | -€14,933 | |
| Operating profit (loss) | 9901 | €12,254 | -€3,204 | -€15,458 | |
| Financial income | 75/76B | €21 | €3 | -€17 | -84.1% |
| Recurring financial income | 75 | €21 | €3 | -€17 | -84.1% |
| Financial charges | 65/66B | €229 | €223 | -€6 | -2.5% |
| Recurring financial charges | 65 | €229 | €223 | -€6 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €12,045 | -€3,424 | -€15,470 | |
| Income taxes | 67/77 | €3,772 | €229 | -€3,543 | -93.9% |
| Profit (loss) for the period | 9904 | €8,273 | -€3,653 | -€11,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,273 | -€3,653 | -€11,927 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.