ARTSCOMM: 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.
ARTSCOMM
Largest movements
- Receivables within one year -€4,519
down €4,519 (-5.8%), from €77,843 to €73,324
of which Trade receivables: -€5,270
- Tangible fixed assets +€2,717
new in 2024: €2,717
- Cash +€2,475
up €2,475 (+1202.9%), from €206 to €2,681
- Other debts -€20,519
down €20,519 (-27.1%), from €75,642 to €55,123
- Tax, wage and social debts +€12,527
new in 2024: €12,527
- Profit (loss) carried forward +€11,070
up €11,070 (+69.2%), from -€16,002 to -€4,932
- Trade debts -€3,153
down €3,153 (-95.6%), from €3,297 to €144
- Gross operating margin +€5,338
up €5,338 (+69.4%), from -€7,693 to -€2,355
- Depreciation +€725
new in 2024: €725
- Other operating charges +€216
up €216 (+20.8%), from €1,034 to €1,250
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,537 | €81,462 | -€75 | -0.1% |
| Fixed assets | 21/28 | - | €2,717 | +€2,717 | |
| Tangible fixed assets | 22/27 | - | €2,717 | +€2,717 | |
| Furniture and vehicles | 24 | - | €2,717 | +€2,717 | |
| Current assets | 29/58 | €81,537 | €78,744 | -€2,793 | -3.4% |
| Stocks and contracts in progress | 3 | €3,488 | €2,740 | -€748 | -21.5% |
| Stocks | 30/36 | €3,488 | €2,740 | -€748 | -21.5% |
| Amounts receivable within one year | 40/41 | €77,843 | €73,324 | -€4,519 | -5.8% |
| Trade receivables | 40 | €61,622 | €56,352 | -€5,270 | -8.6% |
| Other amounts receivable | 41 | €16,221 | €16,972 | +€751 | +4.6% |
| Cash at bank and in hand | 54/58 | €206 | €2,681 | +€2,475 | +1202.9% |
| Total equity and liabilities | 10/49 | €81,537 | €81,462 | -€75 | -0.1% |
| Equity | 10/15 | €2,598 | €13,668 | +€11,070 | +426.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,002 | -€4,932 | +€11,070 | +69.2% |
| Amounts payable | 17/49 | €78,939 | €67,794 | -€11,145 | -14.1% |
| Amounts payable within one year | 42/48 | €78,939 | €67,794 | -€11,145 | -14.1% |
| Trade debts | 44 | €3,297 | €144 | -€3,153 | -95.6% |
| Suppliers | 440/4 | €3,297 | €144 | -€3,153 | -95.6% |
| Taxes, remuneration and social security | 45 | - | €12,527 | +€12,527 | |
| Taxes | 450/3 | - | €12,527 | +€12,527 | |
| Other amounts payable | 47/48 | €75,642 | €55,123 | -€20,519 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €725 | +€725 | |
| Other operating charges | 640/8 | €1,034 | €1,250 | +€216 | +20.8% |
| Gross operating margin | 9900 | -€7,693 | -€2,355 | +€5,338 | +69.4% |
| Operating profit (loss) | 9901 | -€8,727 | -€4,330 | +€4,398 | +50.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €130 | €174 | +€43 | +33.3% |
| Recurring financial charges | 65 | €130 | €174 | +€43 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,858 | -€4,503 | +€4,354 | +49.2% |
| Profit (loss) for the period | 9904 | -€8,858 | -€4,503 | +€4,354 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,858 | -€4,503 | +€4,354 | +49.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.