Artsanté: 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.
Artsanté
Largest movements
- Cash +€21,644
up €21,644 (+38.7%), from €55,923 to €77,566
mainly Other debts (+€65,158) and Net result for the year (+€19,528)
- Tangible fixed assets -€2,511
down €2,511 (-98.1%), from €2,560 to €49
- Receivables within one year +€1,188
up €1,188 (+258%), from €461 to €1,650
- Other debts +€65,158
up €65,158 (+6,990%), from €932 to €66,090
- Profit (loss) carried forward -€55,372
down €55,372 (-99.9%), from €55,421 to €48
- Tax, wage and social debts +€11,235
new in 2025: €11,235
- Depreciation -€2,455
down €2,455 (-49.4%), from €4,966 to €2,511
- Taxes +€568
up €568 (+13.2%), from €4,314 to €4,882
- Gross operating margin +€414
up €414 (+1.6%), from €26,432 to €26,847
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 | €59,058 | €79,386 | +€20,328 | +34.4% |
| Fixed assets | 21/28 | €2,560 | €49 | -€2,511 | -98.1% |
| Tangible fixed assets | 22/27 | €2,560 | €49 | -€2,511 | -98.1% |
| Furniture and vehicles | 24 | €2,560 | €49 | -€2,511 | -98.1% |
| Current assets | 29/58 | €56,498 | €79,338 | +€22,840 | +40.4% |
| Amounts receivable within one year | 40/41 | €461 | €1,650 | +€1,188 | +258% |
| Other amounts receivable | 41 | €461 | €1,650 | +€1,188 | +258% |
| Cash at bank and in hand | 54/58 | €55,923 | €77,566 | +€21,644 | +38.7% |
| Deferred charges and accrued income | 490/1 | €114 | €122 | +€8 | +6.8% |
| Total equity and liabilities | 10/49 | €59,058 | €79,386 | +€20,328 | +34.4% |
| Equity | 10/15 | €57,421 | €2,048 | -€55,372 | -96.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,421 | €48 | -€55,372 | -99.9% |
| Amounts payable | 17/49 | €1,638 | €77,338 | +€75,701 | +4,622% |
| Amounts payable within one year | 42/48 | €1,604 | €77,338 | +€75,734 | +4,721% |
| Trade debts | 44 | €672 | €13 | -€659 | -98.0% |
| Suppliers | 440/4 | €672 | €13 | -€659 | -98.0% |
| Taxes, remuneration and social security | 45 | - | €11,235 | +€11,235 | |
| Taxes | 450/3 | - | €11,235 | +€11,235 | |
| Other amounts payable | 47/48 | €932 | €66,090 | +€65,158 | +6,990% |
| Accrued charges and deferred income | 492/3 | €33 | - | -€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,966 | €2,511 | -€2,455 | -49.4% |
| Other operating charges | 640/8 | €181 | €146 | -€34 | -18.9% |
| Gross operating margin | 9900 | €26,432 | €26,847 | +€414 | +1.6% |
| Operating profit (loss) | 9901 | €21,286 | €24,189 | +€2,903 | +13.6% |
| Financial income | 75/76B | €344 | €315 | -€29 | -8.5% |
| Recurring financial income | 75 | €344 | €315 | -€29 | -8.5% |
| Financial charges | 65/66B | €131 | €94 | -€37 | -28.1% |
| Recurring financial charges | 65 | €131 | €94 | -€37 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €21,499 | €24,410 | +€2,911 | +13.5% |
| Income taxes | 67/77 | €4,314 | €4,882 | +€568 | +13.2% |
| Profit (loss) for the period | 9904 | €17,185 | €19,528 | +€2,343 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,185 | €19,528 | +€2,343 | +13.6% |
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 31 October 2026 via checked.be.