" ArtVan Consult ": 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.
" ArtVan Consult "
Largest movements
- Cash +€34,277
up €34,277 (+695.4%), from €4,929 to €39,206
mainly Debts after one year (+€47,030) and Investment in fixed assets (net) (+€18,775)
- Tangible fixed assets -€22,756
down €22,756 (-86.7%), from €26,252 to €3,496
of which Furniture and vehicles: -€21,622
- Receivables within one year +€1,072
up €1,072, from €0 to €1,072
- Debts after one year +€47,030
up €47,030 (+88.3%), from €53,261 to €100,291
- Profit (loss) carried forward -€34,095
down €34,095 (-134.3%), from -€25,388 to -€59,483
- Gross operating margin -€26,249
down €26,249 (-906.9%), from -€2,894 to -€29,143
- Depreciation -€8,537
down €8,537 (-68.2%), from €12,518 to €3,981
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 | €31,181 | €44,205 | +€13,024 | +41.8% |
| Fixed assets | 21/28 | €26,252 | €3,496 | -€22,756 | -86.7% |
| Tangible fixed assets | 22/27 | €26,252 | €3,496 | -€22,756 | -86.7% |
| Furniture and vehicles | 24 | €23,798 | €2,175 | -€21,622 | -90.9% |
| Other tangible fixed assets | 26 | €2,455 | €1,321 | -€1,134 | -46.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €4,929 | €40,709 | +€35,780 | +725.9% |
| Amounts receivable within one year | 40/41 | €0 | €1,072 | +€1,072 | |
| Other amounts receivable | 41 | €0 | €1,072 | +€1,072 | |
| Current investments | 50/53 | - | €79 | +€79 | |
| Cash at bank and in hand | 54/58 | €4,929 | €39,206 | +€34,277 | +695.4% |
| Deferred charges and accrued income | 490/1 | €0 | €352 | +€352 | |
| Total equity and liabilities | 10/49 | €31,181 | €44,205 | +€13,024 | +41.8% |
| Equity | 10/15 | -€22,388 | -€56,483 | -€34,095 | -152.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,388 | -€59,483 | -€34,095 | -134.3% |
| Amounts payable | 17/49 | €53,570 | €100,688 | +€47,119 | +88.0% |
| Amounts payable after more than one year | 17 | €53,261 | €100,291 | +€47,030 | +88.3% |
| Financial debts | 170/4 | €53,261 | €100,291 | +€47,030 | +88.3% |
| Amounts payable within one year | 42/48 | €309 | €363 | +€54 | +17.4% |
| Financial debts | 43 | €16 | €0 | -€16 | -100.0% |
| Credit institutions | 430/8 | €16 | €0 | -€16 | -100.0% |
| Trade debts | 44 | €43 | €182 | +€139 | +322.2% |
| Suppliers | 440/4 | €43 | €182 | +€139 | +322.2% |
| Taxes, remuneration and social security | 45 | €249 | €180 | -€69 | -27.7% |
| Taxes | 450/3 | €249 | €180 | -€69 | -27.7% |
| Accrued charges and deferred income | 492/3 | - | €35 | +€35 | |
| Non-recurring operating income | 76A | €0 | €1,788 | +€1,788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,518 | €3,981 | -€8,537 | -68.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,894 | -€29,143 | -€26,249 | -906.9% |
| Operating profit (loss) | 9901 | -€15,799 | -€33,524 | -€17,725 | -112.2% |
| Financial charges | 65/66B | €368 | €390 | +€23 | +6.2% |
| Recurring financial charges | 65 | €368 | €390 | +€23 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,167 | -€33,914 | -€17,747 | -109.8% |
| Income taxes | 67/77 | €140 | €180 | +€41 | +29.2% |
| Profit (loss) for the period | 9904 | -€16,307 | -€34,095 | -€17,788 | -109.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,307 | -€34,095 | -€17,788 | -109.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.