ARTISTIC LOUNGE: 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.
ARTISTIC LOUNGE
Largest movements
- Receivables within one year +€43,997
up €43,997 (+297%), from €14,828 to €58,825
of which Trade receivables: +€24,732
- Cash -€30,311
down €30,311 (-38.5%), from €78,713 to €48,402
mainly Receivables within one year (-€43,997) and Investment in fixed assets (net) (-€25,727)
- Tangible fixed assets +€5,094
up €5,094 (+5.9%), from €86,631 to €91,726
of which Other tangible fixed assets: +€16,915
- Trade debts +€24,777
up €24,777 (+245%), from €10,093 to €34,871
- Debts after one year -€21,326
down €21,326 (-27.6%), from €77,278 to €55,952
- Tax, wage and social debts +€7,510
up €7,510 (+24.6%), from €30,526 to €38,036
of which Remuneration and social security: +€7,320
- Reserves +€7,438
up €7,438 (+15.5%), from €47,991 to €55,430
- Other debts -€2,480
down €2,480 (-100%), from €2,480 to €0
- Gross operating margin +€40,280
up €40,280 (+32.4%), from €124,387 to €164,666
- Staff costs +€38,635
up €38,635 (+47.0%), from €82,188 to €120,822
- Depreciation +€4,534
up €4,534 (+27.7%), from €16,398 to €20,933
- Financial charges +€2,246
up €2,246 (+28.9%), from €7,785 to €10,031
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 | €191,817 | €208,906 | +€17,090 | +8.9% |
| Fixed assets | 21/28 | €91,551 | €96,345 | +€4,794 | +5.2% |
| Intangible fixed assets | 21 | €1,170 | €870 | -€300 | -25.6% |
| Tangible fixed assets | 22/27 | €86,631 | €91,726 | +€5,094 | +5.9% |
| Plant, machinery and equipment | 23 | €8,230 | €6,003 | -€2,227 | -27.1% |
| Furniture and vehicles | 24 | €30,756 | €21,161 | -€9,594 | -31.2% |
| Other tangible fixed assets | 26 | €47,646 | €64,562 | +€16,915 | +35.5% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €100,266 | €112,561 | +€12,295 | +12.3% |
| Stocks and contracts in progress | 3 | €4,628 | €3,345 | -€1,282 | -27.7% |
| Stocks | 30/36 | €4,628 | €3,345 | -€1,282 | -27.7% |
| Amounts receivable within one year | 40/41 | €14,828 | €58,825 | +€43,997 | +297% |
| Trade receivables | 40 | €14,805 | €39,537 | +€24,732 | +167% |
| Other amounts receivable | 41 | €23 | €19,288 | +€19,265 | +82,896% |
| Cash at bank and in hand | 54/58 | €78,713 | €48,402 | -€30,311 | -38.5% |
| Deferred charges and accrued income | 490/1 | €2,097 | €1,989 | -€108 | -5.2% |
| Total equity and liabilities | 10/49 | €191,817 | €208,906 | +€17,090 | +8.9% |
| Equity | 10/15 | €50,991 | €58,430 | +€7,438 | +14.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,991 | €55,430 | +€7,438 | +15.5% |
| Distributable reserves | 133 | €47,991 | €55,430 | +€7,438 | +15.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €140,825 | €150,477 | +€9,651 | +6.9% |
| Amounts payable after more than one year | 17 | €77,278 | €55,952 | -€21,326 | -27.6% |
| Financial debts | 170/4 | €77,278 | €55,952 | -€21,326 | -27.6% |
| Amounts payable within one year | 42/48 | €63,527 | €94,233 | +€30,706 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €20,427 | €21,326 | +€899 | +4.4% |
| Trade debts | 44 | €10,093 | €34,871 | +€24,777 | +245% |
| Suppliers | 440/4 | €10,093 | €34,871 | +€24,777 | +245% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €30,526 | €38,036 | +€7,510 | +24.6% |
| Taxes | 450/3 | €14,858 | €15,047 | +€190 | +1.3% |
| Remuneration and social security | 454/9 | €15,669 | €22,989 | +€7,320 | +46.7% |
| Other amounts payable | 47/48 | €2,480 | €0 | -€2,480 | -100% |
| Accrued charges and deferred income | 492/3 | €20 | €292 | +€272 | +1,363% |
| Remuneration, social security and pensions | 62 | €82,188 | €120,822 | +€38,635 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,398 | €20,933 | +€4,534 | +27.7% |
| Other operating charges | 640/8 | €1,108 | €1,397 | +€289 | +26.1% |
| Gross operating margin | 9900 | €124,387 | €164,666 | +€40,280 | +32.4% |
| Operating profit (loss) | 9901 | €24,693 | €21,514 | -€3,179 | -12.9% |
| Financial income | 75/76B | €5 | €1 | -€4 | -87.5% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -87.5% |
| Financial charges | 65/66B | €7,785 | €10,031 | +€2,246 | +28.9% |
| Recurring financial charges | 65 | €7,785 | €10,031 | +€2,246 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €16,913 | €11,483 | -€5,430 | -32.1% |
| Income taxes | 67/77 | €4,175 | €4,045 | -€130 | -3.1% |
| Profit (loss) for the period | 9904 | €12,738 | €7,438 | -€5,300 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,738 | €7,438 | -€5,300 | -41.6% |
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 23 October 2026 via checked.be.