ARTKONCEPTAGENCY: what changed
ARTKONCEPTAGENCY
Largest movements
- Cash -€3,083
down €3,083 (-100.0%), from €3,084 to €1
mainly Net result for the year (-€11,854) and Investment in fixed assets (net) (-€3,909)
- Receivables within one year -€2,670
down €2,670 (-38.6%), from €6,920 to €4,250
of which Other amounts receivable: -€2,476
- Tangible fixed assets +€2,089
up €2,089 (+91.1%), from €2,292 to €4,381
of which Furniture and vehicles: +€2,363
- Profit (loss) carried forward -€11,854
down €11,854 (-36.3%), from -€32,630 to -€44,484
- Other debts +€9,286
up €9,286 (+47.8%), from €19,411 to €28,697
- Trade debts -€1,523
down €1,523 (-10.7%), from €14,272 to €12,749
- Short-term financial debts +€685
new in 2024: €685
- Tax, wage and social debts -€258
no longer reported in 2024 (was €258)
- Gross operating margin -€4,239
down €4,239 (-78.2%), from -€5,423 to -€9,662
- Other operating charges -€858
down €858 (-74.5%), from €1,152 to €294
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,136 | €9,472 | -€3,664 | -27.9% |
| Fixed assets | 21/28 | €3,132 | €5,221 | +€2,089 | +66.7% |
| Tangible fixed assets | 22/27 | €2,292 | €4,381 | +€2,089 | +91.1% |
| Furniture and vehicles | 24 | €2,018 | €4,381 | +€2,363 | +117% |
| Other tangible fixed assets | 26 | €274 | - | -€274 | |
| Financial fixed assets | 28 | €840 | €840 | = | 0.0% |
| Current assets | 29/58 | €10,004 | €4,251 | -€5,753 | -57.5% |
| Amounts receivable within one year | 40/41 | €6,920 | €4,250 | -€2,670 | -38.6% |
| Trade receivables | 40 | €3,419 | €3,225 | -€194 | -5.7% |
| Other amounts receivable | 41 | €3,501 | €1,025 | -€2,476 | -70.7% |
| Cash at bank and in hand | 54/58 | €3,084 | €1 | -€3,083 | -100.0% |
| Total equity and liabilities | 10/49 | €13,136 | €9,472 | -€3,664 | -27.9% |
| Equity | 10/15 | -€25,845 | -€37,699 | -€11,854 | -45.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €485 | €485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €485 | €485 | = | 0.0% |
| Reserves not available under the articles | 1311 | €485 | €485 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,630 | -€44,484 | -€11,854 | -36.3% |
| Amounts payable | 17/49 | €38,981 | €47,171 | +€8,190 | +21.0% |
| Amounts payable within one year | 42/48 | €33,941 | €42,131 | +€8,190 | +24.1% |
| Financial debts | 43 | - | €685 | +€685 | |
| Credit institutions | 430/8 | - | €685 | +€685 | |
| Trade debts | 44 | €14,272 | €12,749 | -€1,523 | -10.7% |
| Suppliers | 440/4 | €14,272 | €12,749 | -€1,523 | -10.7% |
| Taxes, remuneration and social security | 45 | €258 | - | -€258 | |
| Taxes | 450/3 | €258 | - | -€258 | |
| Other amounts payable | 47/48 | €19,411 | €28,697 | +€9,286 | +47.8% |
| Accrued charges and deferred income | 492/3 | €5,040 | €5,040 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €1,820 | -€39 | -2.1% |
| Other operating charges | 640/8 | €1,152 | €294 | -€858 | -74.5% |
| Gross operating margin | 9900 | -€5,423 | -€9,662 | -€4,239 | -78.2% |
| Operating profit (loss) | 9901 | -€8,434 | -€11,776 | -€3,342 | -39.6% |
| Financial income | 75/76B | €2 | €97 | +€95 | +4,750% |
| Recurring financial income | 75 | €2 | €97 | +€95 | +4,750% |
| Financial charges | 65/66B | €216 | €175 | -€41 | -19.0% |
| Recurring financial charges | 65 | €216 | €175 | -€41 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,648 | -€11,854 | -€3,206 | -37.1% |
| Profit (loss) for the period | 9904 | -€8,648 | -€11,854 | -€3,206 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,648 | -€11,854 | -€3,206 | -37.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.