ArtKiné: 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.
ArtKiné
Largest movements
- Cash +€105,342
up €105,342 (+76.8%), from €137,107 to €242,449
mainly Net result for the year (+€85,536) and Tax, wage and social debts (+€20,315)
- Profit (loss) carried forward +€85,536
up €85,536 (+76.7%), from €111,551 to €197,087
- Tax, wage and social debts +€20,315
up €20,315 (+96.1%), from €21,132 to €41,447
of which Taxes: +€23,003
- Gross operating margin +€20,968
up €20,968 (+23.5%), from €89,336 to €110,304
- Taxes +€4,992
up €4,992 (+27.4%), from €18,228 to €23,219
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 | €138,635 | €243,505 | +€104,870 | +75.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,528 | €1,012 | -€516 | -33.8% |
| Tangible fixed assets | 22/27 | €1,528 | €1,012 | -€516 | -33.8% |
| Furniture and vehicles | 24 | €1,528 | €1,012 | -€516 | -33.8% |
| Current assets | 29/58 | €137,107 | €242,494 | +€105,386 | +76.9% |
| Cash at bank and in hand | 54/58 | €137,107 | €242,449 | +€105,342 | +76.8% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €138,635 | €243,505 | +€104,870 | +75.6% |
| Equity | 10/15 | €115,051 | €200,587 | +€85,536 | +74.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,551 | €197,087 | +€85,536 | +76.7% |
| Amounts payable | 17/49 | €23,584 | €42,918 | +€19,334 | +82.0% |
| Amounts payable within one year | 42/48 | €23,584 | €42,918 | +€19,334 | +82.0% |
| Trade debts | 44 | €2,176 | €1,451 | -€725 | -33.3% |
| Suppliers | 440/4 | €2,176 | €1,451 | -€725 | -33.3% |
| Taxes, remuneration and social security | 45 | €21,132 | €41,447 | +€20,315 | +96.1% |
| Taxes | 450/3 | €18,443 | €41,447 | +€23,003 | +124.7% |
| Remuneration and social security | 454/9 | €2,689 | €0 | -€2,689 | -100.0% |
| Other amounts payable | 47/48 | €276 | €20 | -€256 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €516 | +€415 | +408.8% |
| Other operating charges | 640/8 | €942 | €927 | -€16 | -1.7% |
| Gross operating margin | 9900 | €89,336 | €110,304 | +€20,968 | +23.5% |
| Operating profit (loss) | 9901 | €88,292 | €108,861 | +€20,569 | +23.3% |
| Financial charges | 65/66B | €101 | €105 | +€4 | +4.4% |
| Recurring financial charges | 65 | €101 | €105 | +€4 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €88,191 | €108,756 | +€20,565 | +23.3% |
| Income taxes | 67/77 | €18,228 | €23,219 | +€4,992 | +27.4% |
| Profit (loss) for the period | 9904 | €69,963 | €85,536 | +€15,573 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,963 | €85,536 | +€15,573 | +22.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.