ARTS ET CREATIONS: what changed
What changed
ARTS ET CREATIONS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€35,386
2024 · €43,890-€8,504
Equity
€633,685
2024 · €598,299+€35,386
Cash
€277,685
2024 · €301,986-€24,301
Balance sheet total
€807,731
2024 · €844,206-€36,475
Largest movements
Assets
- Tangible fixed assets -€39,112
down €39,112 (-12.9%), from €302,731 to €263,619
of which Land and buildings: -€36,650
- Cash -€24,301
down €24,301 (-8.0%), from €301,986 to €277,685
mainly Debts after one year (-€47,761) and Tax, wage and social debts (-€25,677)
- Receivables within one year +€11,441
up €11,441 (+201%), from €5,689 to €17,131
of which Other amounts receivable: +€16,377
- Receivables after one year +€10,072
up €10,072 (+5.2%), from €194,526 to €204,599
Equity and liabilities
- Debts after one year -€47,761
down €47,761 (-50.7%), from €94,222 to €46,461
- Profit (loss) carried forward +€35,386
up €35,386 (+7.1%), from €498,589 to €533,975
- Tax, wage and social debts -€25,677
down €25,677 (-29.5%), from €87,165 to €61,488
of which Taxes: -€26,168
Income statement
- Staff costs +€21,035
up €21,035 (+8.5%), from €248,185 to €269,220
- Gross operating margin +€8,548
up €8,548 (+2.3%), from €367,696 to €376,244
- Taxes -€5,168
down €5,168 (-26.1%), from €19,815 to €14,647
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,890
Gross operating margin
+€8,548
Staff costs
-€21,035
Depreciation
-€222
Other operating charges
-€1,511
Financial income
+€695
Financial charges
-€147
Taxes
+€5,168
Result 2025
€35,386
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€27,117
Investment
-€4,879
Financing
-€46,539
Cash 2024
€301,986
From operations (derived)
+€27,117
Net result for the year
+€35,386
Depreciation
+€43,992
Receivables after one year
-€10,072
Stocks and contracts
+€514
Receivables within one year
-€11,441
Deferred charges and accrued income
-€5,938
Trade debts
+€355
Tax, wage and social debts
-€25,677
Investment (derived)
-€4,879
Investment in fixed assets (net)
-€4,879
Financing
-€46,539
Debts after one year
-€47,761
Current portion of long-term debt
+€1,222
Cash 2025
€277,685
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €844,206 | €807,731 | -€36,475 | -4.3% |
| Fixed assets | 21/28 | €303,251 | €264,139 | -€39,112 | -12.9% |
| Tangible fixed assets | 22/27 | €302,731 | €263,619 | -€39,112 | -12.9% |
| Land and buildings | 22 | €292,002 | €255,353 | -€36,650 | -12.6% |
| Plant, machinery and equipment | 23 | €10,369 | €8,266 | -€2,103 | -20.3% |
| Furniture and vehicles | 24 | €360 | - | -€360 | |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €540,955 | €543,592 | +€2,637 | +0.5% |
| Amounts receivable after more than one year | 29 | €194,526 | €204,599 | +€10,072 | +5.2% |
| Other amounts receivable | 291 | €194,526 | €204,599 | +€10,072 | +5.2% |
| Stocks and contracts in progress | 3 | €22,849 | €22,335 | -€514 | -2.2% |
| Stocks | 30/36 | €22,849 | €22,335 | -€514 | -2.2% |
| Amounts receivable within one year | 40/41 | €5,689 | €17,131 | +€11,441 | +201% |
| Trade receivables | 40 | €5,689 | €754 | -€4,936 | -86.8% |
| Other amounts receivable | 41 | - | €16,377 | +€16,377 | |
| Current investments | 50/53 | €313 | €313 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €301,986 | €277,685 | -€24,301 | -8.0% |
| Deferred charges and accrued income | 490/1 | €15,591 | €21,530 | +€5,938 | +38.1% |
| Total equity and liabilities | 10/49 | €844,206 | €807,731 | -€36,475 | -4.3% |
| Equity | 10/15 | €598,299 | €633,685 | +€35,386 | +5.9% |
| Contributions | 10/11 | €73,600 | €73,600 | = | 0.0% |
| Reserves | 13 | €26,110 | €26,110 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €7,360 | €7,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €498,589 | €533,975 | +€35,386 | +7.1% |
| Amounts payable | 17/49 | €245,907 | €174,046 | -€71,861 | -29.2% |
| Amounts payable after more than one year | 17 | €94,222 | €46,461 | -€47,761 | -50.7% |
| Financial debts | 170/4 | €94,222 | €46,461 | -€47,761 | -50.7% |
| Amounts payable within one year | 42/48 | €151,685 | €127,585 | -€24,100 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €45,143 | €46,365 | +€1,222 | +2.7% |
| Trade debts | 44 | €19,377 | €19,732 | +€355 | +1.8% |
| Suppliers | 440/4 | €19,377 | €19,732 | +€355 | +1.8% |
| Taxes, remuneration and social security | 45 | €87,165 | €61,488 | -€25,677 | -29.5% |
| Taxes | 450/3 | €55,334 | €29,166 | -€26,168 | -47.3% |
| Remuneration and social security | 454/9 | €31,830 | €32,322 | +€491 | +1.5% |
| Remuneration, social security and pensions | 62 | €248,185 | €269,220 | +€21,035 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,770 | €43,992 | +€222 | +0.5% |
| Other operating charges | 640/8 | €5,836 | €7,347 | +€1,511 | +25.9% |
| Gross operating margin | 9900 | €367,696 | €376,244 | +€8,548 | +2.3% |
| Operating profit (loss) | 9901 | €69,906 | €55,686 | -€14,220 | -20.3% |
| Financial income | 75/76B | €5,603 | €6,298 | +€695 | +12.4% |
| Recurring financial income | 75 | €5,603 | €6,298 | +€695 | +12.4% |
| Financial charges | 65/66B | €11,804 | €11,951 | +€147 | +1.2% |
| Recurring financial charges | 65 | €11,804 | €11,951 | +€147 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €63,705 | €50,033 | -€13,672 | -21.5% |
| Income taxes | 67/77 | €19,815 | €14,647 | -€5,168 | -26.1% |
| Profit (loss) for the period | 9904 | €43,890 | €35,386 | -€8,504 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,890 | €35,386 | -€8,504 | -19.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.