ARTS AND TECHNOLOGIES: 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.
ARTS AND TECHNOLOGIES
Largest movements
- Tangible fixed assets -€13,496
down €13,496 (-11.9%), from €113,215 to €99,720
- Cash +€13,264
up €13,264 (+63.9%), from €20,746 to €34,011
mainly Depreciation (+€24,989) and Net result for the year (+€9,792)
- Deferred charges and accrued income -€3,030
down €3,030 (-33.7%), from €8,985 to €5,955
- Debts after one year -€15,717
down €15,717 (-13.2%), from €118,969 to €103,253
- Profit (loss) carried forward +€9,792
up €9,792 (+23.6%), from -€41,493 to -€31,701
- Other debts +€3,093
up €3,093 (+22.5%), from €13,772 to €16,865
- Depreciation -€4,072
down €4,072 (-14.0%), from €29,062 to €24,989
- Gross operating margin +€2,583
up €2,583 (+2.8%), from €91,437 to €94,020
- Staff costs +€1,302
up €1,302 (+2.4%), from €54,027 to €55,328
- Financial charges -€1,005
down €1,005 (-26.2%), from €3,834 to €2,829
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 | €144,132 | €141,138 | -€2,994 | -2.1% |
| Fixed assets | 21/28 | €114,338 | €100,843 | -€13,496 | -11.8% |
| Tangible fixed assets | 22/27 | €113,215 | €99,720 | -€13,496 | -11.9% |
| Land and buildings | 22 | €3,092 | €2,172 | -€920 | -29.8% |
| Plant, machinery and equipment | 23 | €20,950 | €24,870 | +€3,920 | +18.7% |
| Furniture and vehicles | 24 | €24,828 | €20,345 | -€4,483 | -18.1% |
| Leasing and similar rights | 25 | €6,014 | - | -€6,014 | |
| Other tangible fixed assets | 26 | €58,332 | €52,333 | -€5,999 | -10.3% |
| Financial fixed assets | 28 | €1,123 | €1,123 | = | 0.0% |
| Current assets | 29/58 | €29,794 | €40,295 | +€10,501 | +35.2% |
| Amounts receivable within one year | 40/41 | €62 | €329 | +€267 | +427% |
| Other amounts receivable | 41 | €62 | €329 | +€267 | +427% |
| Cash at bank and in hand | 54/58 | €20,746 | €34,011 | +€13,264 | +63.9% |
| Deferred charges and accrued income | 490/1 | €8,985 | €5,955 | -€3,030 | -33.7% |
| Total equity and liabilities | 10/49 | €144,132 | €141,138 | -€2,994 | -2.1% |
| Equity | 10/15 | -€22,901 | -€13,109 | +€9,792 | +42.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,493 | -€31,701 | +€9,792 | +23.6% |
| Amounts payable | 17/49 | €167,033 | €154,247 | -€12,787 | -7.7% |
| Amounts payable after more than one year | 17 | €118,969 | €103,253 | -€15,717 | -13.2% |
| Financial debts | 170/4 | €118,969 | €103,253 | -€15,717 | -13.2% |
| Amounts payable within one year | 42/48 | €47,467 | €50,396 | +€2,930 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €15,157 | €15,717 | +€560 | +3.7% |
| Trade debts | 44 | €11,345 | €10,442 | -€903 | -8.0% |
| Suppliers | 440/4 | €11,345 | €10,442 | -€903 | -8.0% |
| Taxes, remuneration and social security | 45 | €7,193 | €7,373 | +€180 | +2.5% |
| Remuneration and social security | 454/9 | €7,193 | €7,373 | +€180 | +2.5% |
| Other amounts payable | 47/48 | €13,772 | €16,865 | +€3,093 | +22.5% |
| Accrued charges and deferred income | 492/3 | €597 | €598 | +€1 | +0.1% |
| Non-recurring operating income | 76A | - | €5,500 | +€5,500 | |
| Remuneration, social security and pensions | 62 | €54,027 | €55,328 | +€1,302 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,062 | €24,989 | -€4,072 | -14.0% |
| Other operating charges | 640/8 | €921 | €848 | -€73 | -7.9% |
| Gross operating margin | 9900 | €91,437 | €94,020 | +€2,583 | +2.8% |
| Operating profit (loss) | 9901 | €7,428 | €12,855 | +€5,427 | +73.1% |
| Financial charges | 65/66B | €3,834 | €2,829 | -€1,005 | -26.2% |
| Recurring financial charges | 65 | €3,834 | €2,829 | -€1,005 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €3,594 | €10,025 | +€6,431 | +179% |
| Income taxes | 67/77 | €199 | €233 | +€34 | +17.0% |
| Profit (loss) for the period | 9904 | €3,395 | €9,792 | +€6,397 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €3,395 | €9,792 | +€6,397 | +188% |
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 18 October 2026 via checked.be.