ARTPROD: 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.
ARTPROD
Largest movements
- Stocks and contracts +€20,000
new in 2025: €20,000
- Tangible fixed assets +€11,872
new in 2025: €11,872
- Cash -€2,144
down €2,144 (-74.3%), from €2,885 to €741
mainly Other debts (-€44,400) and Stocks and contracts (-€20,000)
- Receivables within one year +€2,031
up €2,031 (+1427.7%), from €142 to €2,173
- Contributions +€85,398
up €85,398 (+459.3%), from €18,592 to €103,990
- Other debts -€44,400
down €44,400 (-50.6%), from €87,774 to €43,374
- Profit (loss) carried forward -€9,101
down €9,101 (-8.5%), from -€106,656 to -€115,757
- Gross operating margin +€8,332
up €8,332 (+51.4%), from -€16,221 to -€7,889
- Depreciation +€725
new in 2025: €725
- Financial income -€615
no longer reported in 2025 (was €615)
- Other operating charges -€312
down €312 (-43.8%), from €712 to €400
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 | €3,027 | €34,786 | +€31,759 | +1049.1% |
| Fixed assets | 21/28 | - | €11,872 | +€11,872 | |
| Tangible fixed assets | 22/27 | - | €11,872 | +€11,872 | |
| Furniture and vehicles | 24 | - | €11,872 | +€11,872 | |
| Current assets | 29/58 | €3,027 | €22,914 | +€19,887 | +656.9% |
| Stocks and contracts in progress | 3 | - | €20,000 | +€20,000 | |
| Stocks | 30/36 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €142 | €2,173 | +€2,031 | +1427.7% |
| Other amounts receivable | 41 | €142 | €2,173 | +€2,031 | +1427.7% |
| Cash at bank and in hand | 54/58 | €2,885 | €741 | -€2,144 | -74.3% |
| Total equity and liabilities | 10/49 | €3,027 | €34,786 | +€31,759 | +1049.1% |
| Equity | 10/15 | -€86,205 | -€9,907 | +€76,297 | +88.5% |
| Contributions | 10/11 | €18,592 | €103,990 | +€85,398 | +459.3% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,656 | -€115,757 | -€9,101 | -8.5% |
| Amounts payable | 17/49 | €89,232 | €44,694 | -€44,538 | -49.9% |
| Amounts payable within one year | 42/48 | €88,482 | €43,944 | -€44,538 | -50.3% |
| Trade debts | 44 | €661 | €482 | -€179 | -27.1% |
| Suppliers | 440/4 | €661 | €482 | -€179 | -27.1% |
| Taxes, remuneration and social security | 45 | €47 | €88 | +€41 | +85.6% |
| Taxes | 450/3 | €47 | €88 | +€41 | +85.6% |
| Other amounts payable | 47/48 | €87,774 | €43,374 | -€44,400 | -50.6% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €725 | +€725 | |
| Other operating charges | 640/8 | €712 | €400 | -€312 | -43.8% |
| Gross operating margin | 9900 | -€16,221 | -€7,889 | +€8,332 | +51.4% |
| Operating profit (loss) | 9901 | -€16,933 | -€9,014 | +€7,919 | +46.8% |
| Financial income | 75/76B | €615 | - | -€615 | |
| Recurring financial income | 75 | €615 | - | -€615 | |
| Financial charges | 65/66B | €166 | €47 | -€119 | -71.9% |
| Recurring financial charges | 65 | €166 | €47 | -€119 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,483 | -€9,060 | +€7,423 | +45.0% |
| Income taxes | 67/77 | - | €41 | +€41 | |
| Profit (loss) for the period | 9904 | -€16,483 | -€9,101 | +€7,382 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,483 | -€9,101 | +€7,382 | +44.8% |
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 3 October 2026 via checked.be.