ARTROPOLIS: 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.
ARTROPOLIS
Largest movements
- Cash -€95,678
down €95,678 (-61.4%), from €155,798 to €60,119
mainly Contributions, distributions and other (-€161,140) and Debts after one year (-€9,115)
- Tangible fixed assets -€12,329
down €12,329 (-40.1%), from €30,744 to €18,415
of which Furniture and vehicles: -€11,758
- Receivables within one year -€3,886
down €3,886 (-64.1%), from €6,063 to €2,177
- Reserves -€100,852
down €100,852 (-62.6%), from €161,140 to €60,288
- Debts after one year -€9,115
down €9,115 (-70.5%), from €12,923 to €3,808
- Gross operating margin +€13,492
up €13,492 (+16.8%), from €80,499 to €93,992
- Taxes +€3,333
up €3,333 (+19.6%), from €17,031 to €20,364
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,417 | €81,074 | -€112,343 | -58.1% |
| Fixed assets | 21/28 | €30,744 | €18,415 | -€12,329 | -40.1% |
| Tangible fixed assets | 22/27 | €30,744 | €18,415 | -€12,329 | -40.1% |
| Plant, machinery and equipment | 23 | €2,477 | €1,906 | -€571 | -23.1% |
| Furniture and vehicles | 24 | €28,267 | €16,509 | -€11,758 | -41.6% |
| Current assets | 29/58 | €162,673 | €62,659 | -€100,015 | -61.5% |
| Amounts receivable within one year | 40/41 | €6,063 | €2,177 | -€3,886 | -64.1% |
| Trade receivables | 40 | €6,063 | €2,177 | -€3,886 | -64.1% |
| Cash at bank and in hand | 54/58 | €155,798 | €60,119 | -€95,678 | -61.4% |
| Deferred charges and accrued income | 490/1 | €813 | €363 | -€450 | -55.4% |
| Total equity and liabilities | 10/49 | €193,417 | €81,074 | -€112,343 | -58.1% |
| Equity | 10/15 | €166,140 | €65,288 | -€100,852 | -60.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €161,140 | €60,288 | -€100,852 | -62.6% |
| Distributable reserves | 133 | €161,140 | €60,288 | -€100,852 | -62.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,278 | €15,786 | -€11,491 | -42.1% |
| Amounts payable after more than one year | 17 | €12,923 | €3,808 | -€9,115 | -70.5% |
| Financial debts | 170/4 | €12,923 | €3,808 | -€9,115 | -70.5% |
| Amounts payable within one year | 42/48 | €14,354 | €11,979 | -€2,376 | -16.6% |
| Financial debts | 43 | €9,084 | €9,115 | +€32 | +0.4% |
| Credit institutions | 430/8 | €9,084 | €9,115 | +€32 | +0.4% |
| Trade debts | 44 | €2,221 | €399 | -€1,822 | -82.0% |
| Suppliers | 440/4 | €2,221 | €399 | -€1,822 | -82.0% |
| Taxes, remuneration and social security | 45 | €1,822 | €1,395 | -€427 | -23.5% |
| Taxes | 450/3 | €1,822 | €1,395 | -€427 | -23.5% |
| Other amounts payable | 47/48 | €1,228 | €1,070 | -€158 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,902 | €12,329 | +€427 | +3.6% |
| Other operating charges | 640/8 | €825 | €844 | +€19 | +2.4% |
| Gross operating margin | 9900 | €80,499 | €93,992 | +€13,492 | +16.8% |
| Operating profit (loss) | 9901 | €67,772 | €80,818 | +€13,046 | +19.2% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €276 | €167 | -€109 | -39.5% |
| Recurring financial charges | 65 | €276 | €167 | -€109 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €67,500 | €80,651 | +€13,151 | +19.5% |
| Income taxes | 67/77 | €17,031 | €20,364 | +€3,333 | +19.6% |
| Profit (loss) for the period | 9904 | €50,469 | €60,288 | +€9,818 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,469 | €60,288 | +€9,818 | +19.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.