Arts & Greens: 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.
Arts & Greens
Largest movements
- Cash -€7,868
down €7,868 (-52.0%), from €15,128 to €7,260
mainly Investment in fixed assets (net) (-€3,153) and Tax, wage and social debts (-€2,439)
- Receivables within one year +€1,613
up €1,613 (+110.9%), from €1,455 to €3,068
of which Other amounts receivable: +€2,568
- Tangible fixed assets -€1,454
down €1,454 (-12.1%), from €11,973 to €10,519
- Tax, wage and social debts -€2,439
down €2,439 (-53.9%), from €4,522 to €2,083
of which Remuneration and social security: -€2,000
- Profit (loss) carried forward -€2,315
down €2,315 (-83.2%), from €2,784 to €469
- Other debts -€1,919
no longer reported in 2025 (was €1,919)
- Trade debts -€952
down €952 (-41.0%), from €2,323 to €1,371
- Gross operating margin -€2,862
down €2,862 (-42.0%), from €6,811 to €3,949
- Taxes -€337
down €337 (-70.8%), from €476 to €139
- Depreciation +€268
up €268 (+6.2%), from €4,339 to €4,607
- Other operating charges -€247
down €247 (-15.0%), from €1,648 to €1,401
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 | €39,665 | €32,030 | -€7,635 | -19.2% |
| Fixed assets | 21/28 | €11,973 | €10,519 | -€1,454 | -12.1% |
| Tangible fixed assets | 22/27 | €11,973 | €10,519 | -€1,454 | -12.1% |
| Plant, machinery and equipment | 23 | €11,973 | €10,519 | -€1,454 | -12.1% |
| Current assets | 29/58 | €27,692 | €21,511 | -€6,181 | -22.3% |
| Amounts receivable within one year | 40/41 | €1,455 | €3,068 | +€1,613 | +110.9% |
| Trade receivables | 40 | €1,455 | €500 | -€955 | -65.6% |
| Other amounts receivable | 41 | - | €2,568 | +€2,568 | |
| Current investments | 50/53 | €10,028 | €10,071 | +€43 | +0.4% |
| Cash at bank and in hand | 54/58 | €15,128 | €7,260 | -€7,868 | -52.0% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,112 | +€31 | +2.9% |
| Total equity and liabilities | 10/49 | €39,665 | €32,030 | -€7,635 | -19.2% |
| Equity | 10/15 | €30,504 | €28,189 | -€2,315 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,120 | €9,120 | = | 0.0% |
| Distributable reserves | 133 | €9,120 | €9,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,784 | €469 | -€2,315 | -83.2% |
| Amounts payable | 17/49 | €9,161 | €3,841 | -€5,320 | -58.1% |
| Amounts payable within one year | 42/48 | €8,764 | €3,454 | -€5,310 | -60.6% |
| Trade debts | 44 | €2,323 | €1,371 | -€952 | -41.0% |
| Suppliers | 440/4 | €2,323 | €1,371 | -€952 | -41.0% |
| Taxes, remuneration and social security | 45 | €4,522 | €2,083 | -€2,439 | -53.9% |
| Taxes | 450/3 | €2,522 | €2,083 | -€439 | -17.4% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €1,919 | - | -€1,919 | |
| Accrued charges and deferred income | 492/3 | €397 | €387 | -€10 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,339 | €4,607 | +€268 | +6.2% |
| Other operating charges | 640/8 | €1,648 | €1,401 | -€247 | -15.0% |
| Gross operating margin | 9900 | €6,811 | €3,949 | -€2,862 | -42.0% |
| Operating profit (loss) | 9901 | €824 | -€2,059 | -€2,883 | |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €168 | €178 | +€10 | +6.0% |
| Recurring financial charges | 65 | €168 | €178 | +€10 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €656 | -€2,176 | -€2,832 | |
| Income taxes | 67/77 | €476 | €139 | -€337 | -70.8% |
| Profit (loss) for the period | 9904 | €180 | -€2,315 | -€2,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €180 | -€2,315 | -€2,495 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.