ARTKOLLEKTOR: 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.
ARTKOLLEKTOR
Largest movements
- Tangible fixed assets +€8,451
up €8,451 (+37.7%), from €22,412 to €30,863
of which Other tangible fixed assets: +€4,860
- Intangible fixed assets +€3,723
up €3,723 (+82.7%), from €4,500 to €8,223
- Debts after one year +€31,500
new in 2025: €31,500
- Profit (loss) carried forward -€24,366
down €24,366, from €13,236 to -€11,130
- Other debts +€8,497
up €8,497 (+4.2%), from €200,133 to €208,630
- Trade debts -€4,719
down €4,719 (-41.9%), from €11,271 to €6,551
- Gross operating margin +€8,384
up €8,384 (+43.0%), from -€19,510 to -€11,125
- Depreciation +€5,917
up €5,917 (+118%), from €5,018 to €10,935
- Financial charges +€1,171
up €1,171 (+1,066%), from €110 to €1,281
- Other operating charges +€400
up €400 (+67.3%), from €594 to €994
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 | €232,699 | €244,792 | +€12,093 | +5.2% |
| Fixed assets | 21/28 | €26,912 | €39,085 | +€12,173 | +45.2% |
| Intangible fixed assets | 21 | €4,500 | €8,223 | +€3,723 | +82.7% |
| Tangible fixed assets | 22/27 | €22,412 | €30,863 | +€8,451 | +37.7% |
| Plant, machinery and equipment | 23 | €2,611 | €6,201 | +€3,590 | +138% |
| Other tangible fixed assets | 26 | €19,801 | €24,662 | +€4,860 | +24.5% |
| Current assets | 29/58 | €205,787 | €205,707 | -€81 | 0.0% |
| Stocks and contracts in progress | 3 | €175,371 | €176,331 | +€960 | +0.5% |
| Stocks | 30/36 | €175,371 | €176,331 | +€960 | +0.5% |
| Amounts receivable within one year | 40/41 | €9,552 | €7,281 | -€2,271 | -23.8% |
| Trade receivables | 40 | €6,372 | €6,388 | +€16 | +0.2% |
| Other amounts receivable | 41 | €3,180 | €894 | -€2,286 | -71.9% |
| Cash at bank and in hand | 54/58 | €20,040 | €21,538 | +€1,498 | +7.5% |
| Deferred charges and accrued income | 490/1 | €824 | €556 | -€268 | -32.5% |
| Total equity and liabilities | 10/49 | €232,699 | €244,792 | +€12,093 | +5.2% |
| Equity | 10/15 | €21,296 | -€3,070 | -€24,366 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,236 | -€11,130 | -€24,366 | |
| Amounts payable | 17/49 | €211,404 | €247,862 | +€36,459 | +17.2% |
| Amounts payable after more than one year | 17 | - | €31,500 | +€31,500 | |
| Financial debts | 170/4 | - | €31,500 | +€31,500 | |
| Amounts payable within one year | 42/48 | €211,404 | €215,182 | +€3,778 | +1.8% |
| Trade debts | 44 | €11,271 | €6,551 | -€4,719 | -41.9% |
| Suppliers | 440/4 | €11,271 | €6,551 | -€4,719 | -41.9% |
| Other amounts payable | 47/48 | €200,133 | €208,630 | +€8,497 | +4.2% |
| Accrued charges and deferred income | 492/3 | - | €1,181 | +€1,181 | |
| Remuneration, social security and pensions | 62 | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,018 | €10,935 | +€5,917 | +118% |
| Other operating charges | 640/8 | €594 | €994 | +€400 | +67.3% |
| Gross operating margin | 9900 | -€19,510 | -€11,125 | +€8,384 | +43.0% |
| Operating profit (loss) | 9901 | -€25,122 | -€23,087 | +€2,035 | +8.1% |
| Financial income | 75/76B | €1 | €1 | +€1 | +140% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +140% |
| Financial charges | 65/66B | €110 | €1,281 | +€1,171 | +1,066% |
| Recurring financial charges | 65 | €110 | €1,281 | +€1,171 | +1,066% |
| Profit (loss) for the period before taxes | 9903 | -€25,231 | -€24,366 | +€865 | +3.4% |
| Profit (loss) for the period | 9904 | -€25,231 | -€24,366 | +€865 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,231 | -€24,366 | +€865 | +3.4% |
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 15 October 2026 via checked.be.