ARTPARTOUT: 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.
What changed
ARTPARTOUT
NACE 47.690, Retail sale of other cultural and recreation goods
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€20,798
2024 · -€21,561+€763
Equity
€3,954
2024 · €24,752-€20,798
Cash
€210
2024 · €1,005-€795
Balance sheet total
€477,075
2024 · €494,576-€17,501
Largest movements
Assets
- Tangible fixed assets -€14,104
down €14,104 (-4.9%), from €289,481 to €275,377
of which Land and buildings: -€13,176
Equity and liabilities
- Profit (loss) carried forward -€20,798
down €20,798 (-91.8%), from -€22,646 to -€43,444
- Debts after one year +€7,105
up €7,105 (+1.9%), from €378,100 to €385,205
Income statement
- Financial charges -€2,254
down €2,254 (-22.4%), from €10,076 to €7,822
- Gross operating margin -€1,513
down €1,513 (-30.4%), from €4,979 to €3,466
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.
Result 2024
-€21,561
Gross operating margin
-€1,513
Depreciation
+€0
Other operating charges
+€34
Financial income
-€13
Financial charges
+€2,254
Result 2025
-€20,798
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.
From operations
-€7,466
Investment
€0
Financing
+€6,671
Cash 2024
€1,005
From operations (derived)
-€7,466
Net result for the year
-€20,798
Depreciation
+€14,104
Stocks and contracts
+€2,172
Receivables within one year
+€104
Deferred charges and accrued income
+€326
Trade debts
-€1,917
Tax, wage and social debts
-€711
Other debts
-€527
Accrued charges and deferred income
-€220
Financing
+€6,671
Debts after one year
+€7,105
Current portion of long-term debt
+€380
Short-term financial debts
-€814
Cash 2025
€210
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,576 | €477,075 | -€17,501 | -3.5% |
| Fixed assets | 21/28 | €289,481 | €275,377 | -€14,104 | -4.9% |
| Tangible fixed assets | 22/27 | €289,481 | €275,377 | -€14,104 | -4.9% |
| Land and buildings | 22 | €286,740 | €273,565 | -€13,176 | -4.6% |
| Furniture and vehicles | 24 | €2,741 | €1,812 | -€929 | -33.9% |
| Current assets | 29/58 | €205,095 | €201,698 | -€3,397 | -1.7% |
| Stocks and contracts in progress | 3 | €200,989 | €198,817 | -€2,172 | -1.1% |
| Stocks | 30/36 | €200,989 | €198,817 | -€2,172 | -1.1% |
| Amounts receivable within one year | 40/41 | €2,030 | €1,926 | -€104 | -5.1% |
| Trade receivables | 40 | €2,030 | €1,650 | -€380 | -18.7% |
| Other amounts receivable | 41 | - | €276 | +€276 | |
| Cash at bank and in hand | 54/58 | €1,005 | €210 | -€795 | -79.1% |
| Deferred charges and accrued income | 490/1 | €1,071 | €745 | -€326 | -30.4% |
| Total equity and liabilities | 10/49 | €494,576 | €477,075 | -€17,501 | -3.5% |
| Equity | 10/15 | €24,752 | €3,954 | -€20,798 | -84.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €22,398 | €22,398 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,250 | €3,250 | = | 0.0% |
| Distributable reserves | 133 | €19,148 | €19,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,646 | -€43,444 | -€20,798 | -91.8% |
| Amounts payable | 17/49 | €469,824 | €473,121 | +€3,297 | +0.7% |
| Amounts payable after more than one year | 17 | €378,100 | €385,205 | +€7,105 | +1.9% |
| Financial debts | 170/4 | €378,100 | €385,205 | +€7,105 | +1.9% |
| Amounts payable within one year | 42/48 | €90,583 | €86,995 | -€3,588 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €19,265 | €19,645 | +€380 | +2.0% |
| Financial debts | 43 | €51,190 | €50,376 | -€814 | -1.6% |
| Credit institutions | 430/8 | €51,190 | €50,000 | -€1,190 | -2.3% |
| Other loans | 439 | - | €376 | +€376 | |
| Trade debts | 44 | €18,854 | €16,937 | -€1,917 | -10.2% |
| Suppliers | 440/4 | €18,854 | €16,937 | -€1,917 | -10.2% |
| Taxes, remuneration and social security | 45 | €711 | €0 | -€711 | -100.0% |
| Taxes | 450/3 | €711 | €0 | -€711 | -100.0% |
| Other amounts payable | 47/48 | €564 | €38 | -€527 | -93.3% |
| Accrued charges and deferred income | 492/3 | €1,142 | €921 | -€220 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,104 | €14,104 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,372 | €2,338 | -€34 | -1.4% |
| Gross operating margin | 9900 | €4,979 | €3,466 | -€1,513 | -30.4% |
| Operating profit (loss) | 9901 | -€11,497 | -€12,976 | -€1,479 | -12.9% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €10,076 | €7,822 | -€2,254 | -22.4% |
| Recurring financial charges | 65 | €10,076 | €7,822 | -€2,254 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,561 | -€20,798 | +€763 | +3.5% |
| Profit (loss) for the period | 9904 | -€21,561 | -€20,798 | +€763 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,561 | -€20,798 | +€763 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.