ARTS BCH: 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 BCH
Largest movements
- Tangible fixed assets +€6,896
new in 2025: €6,896
- Stocks and contracts +€3,600
up €3,600 (+480.0%), from €750 to €4,350
- Cash -€2,779
down €2,779 (-47.9%), from €5,798 to €3,019
mainly Investment in fixed assets (net) (-€7,500) and Stocks and contracts (-€3,600)
- Receivables within one year -€747
down €747 (-28.5%), from €2,617 to €1,870
of which Other amounts receivable: -€1,500
- Tax, wage and social debts +€4,091
up €4,091 (+1013.2%), from €404 to €4,495
of which Remuneration and social security: +€3,000
- Profit (loss) carried forward +€2,879
up €2,879 (+228.2%), from €1,261 to €4,140
- Gross operating margin +€2,220
up €2,220 (+174.4%), from €1,273 to €3,493
- Depreciation +€604
new in 2025: €604
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 | €9,165 | €16,135 | +€6,970 | +76.0% |
| Fixed assets | 21/28 | - | €6,896 | +€6,896 | |
| Tangible fixed assets | 22/27 | - | €6,896 | +€6,896 | |
| Furniture and vehicles | 24 | - | €6,896 | +€6,896 | |
| Current assets | 29/58 | €9,165 | €9,239 | +€74 | +0.8% |
| Stocks and contracts in progress | 3 | €750 | €4,350 | +€3,600 | +480.0% |
| Stocks | 30/36 | €750 | €4,350 | +€3,600 | +480.0% |
| Amounts receivable within one year | 40/41 | €2,617 | €1,870 | -€747 | -28.5% |
| Trade receivables | 40 | - | €753 | +€753 | |
| Other amounts receivable | 41 | €2,617 | €1,117 | -€1,500 | -57.3% |
| Cash at bank and in hand | 54/58 | €5,798 | €3,019 | -€2,779 | -47.9% |
| Total equity and liabilities | 10/49 | €9,165 | €16,135 | +€6,970 | +76.0% |
| Equity | 10/15 | €8,761 | €11,640 | +€2,879 | +32.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,261 | €4,140 | +€2,879 | +228.2% |
| Amounts payable | 17/49 | €404 | €4,495 | +€4,091 | +1013.2% |
| Amounts payable within one year | 42/48 | €404 | €4,495 | +€4,091 | +1013.2% |
| Taxes, remuneration and social security | 45 | €404 | €4,495 | +€4,091 | +1013.2% |
| Taxes | 450/3 | €404 | €1,495 | +€1,091 | +270.2% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €604 | +€604 | |
| Gross operating margin | 9900 | €1,273 | €3,493 | +€2,220 | +174.4% |
| Operating profit (loss) | 9901 | €1,273 | €2,888 | +€1,615 | +126.9% |
| Financial charges | 65/66B | €12 | €10 | -€2 | -17.1% |
| Recurring financial charges | 65 | €12 | €10 | -€2 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €1,261 | €2,879 | +€1,617 | +128.2% |
| Profit (loss) for the period | 9904 | €1,261 | €2,879 | +€1,617 | +128.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,261 | €2,879 | +€1,617 | +128.2% |
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 11 October 2026 via checked.be.