BelgiaN Art AuctioN: what changed
BelgiaN Art AuctioN
Largest movements
- Cash -€16,647
down €16,647 (-82.4%), from €20,210 to €3,564
mainly Net result for the year (-€23,992) and Trade debts (-€6,119)
- Intangible fixed assets -€10,000
down €10,000 (-25.6%), from €39,045 to €29,045
- Stocks and contracts -€2,785
down €2,785 (-100%), from €2,785 to €0
- Receivables within one year -€2,720
down €2,720 (-46.9%), from €5,800 to €3,080
of which Other amounts receivable: -€2,720
- Profit (loss) carried forward -€23,992
down €23,992 (-548%), from -€4,380 to -€28,372
- Trade debts -€6,119
down €6,119 (-91.6%), from €6,680 to €560
- Other debts -€1,350
down €1,350 (-100%), from €1,350 to €0
- Tax, wage and social debts -€690
down €690 (-100%), from €690 to €0
- Gross operating margin -€21,517
down €21,517, from €8,481 to -€13,036
- Depreciation -€955
down €955 (-8.7%), from €10,955 to €10,000
- Write-downs -€680
down €680 (-100%), from €680 to €0
- Other operating charges -€192
down €192 (-21.8%), from €882 to €690
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,840 | €35,689 | -€32,152 | -47.4% |
| Fixed assets | 21/28 | €39,045 | €29,045 | -€10,000 | -25.6% |
| Intangible fixed assets | 21 | €39,045 | €29,045 | -€10,000 | -25.6% |
| Current assets | 29/58 | €28,795 | €6,644 | -€22,152 | -76.9% |
| Stocks and contracts in progress | 3 | €2,785 | €0 | -€2,785 | -100% |
| Stocks | 30/36 | €2,785 | €0 | -€2,785 | -100% |
| Amounts receivable within one year | 40/41 | €5,800 | €3,080 | -€2,720 | -46.9% |
| Trade receivables | 40 | €1,610 | €1,610 | = | 0.0% |
| Other amounts receivable | 41 | €4,190 | €1,470 | -€2,720 | -64.9% |
| Cash at bank and in hand | 54/58 | €20,210 | €3,564 | -€16,647 | -82.4% |
| Total equity and liabilities | 10/49 | €67,840 | €35,689 | -€32,152 | -47.4% |
| Equity | 10/15 | €9,120 | -€14,872 | -€23,992 | |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,380 | -€28,372 | -€23,992 | -548% |
| Amounts payable | 17/49 | €58,720 | €50,560 | -€8,160 | -13.9% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,720 | €560 | -€8,160 | -93.6% |
| Trade debts | 44 | €6,680 | €560 | -€6,119 | -91.6% |
| Suppliers | 440/4 | €6,680 | €560 | -€6,119 | -91.6% |
| Taxes, remuneration and social security | 45 | €690 | €0 | -€690 | -100% |
| Taxes | 450/3 | €690 | €0 | -€690 | -100% |
| Other amounts payable | 47/48 | €1,350 | €0 | -€1,350 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,955 | €10,000 | -€955 | -8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €680 | €0 | -€680 | -100% |
| Other operating charges | 640/8 | €882 | €690 | -€192 | -21.8% |
| Gross operating margin | 9900 | €8,481 | -€13,036 | -€21,517 | |
| Operating profit (loss) | 9901 | -€4,036 | -€23,726 | -€19,690 | -488% |
| Financial income | 75/76B | €0 | €0 | -€0 | -34.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -34.8% |
| Financial charges | 65/66B | €345 | €266 | -€79 | -22.8% |
| Recurring financial charges | 65 | €345 | €266 | -€79 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,380 | -€23,992 | -€19,612 | -448% |
| Profit (loss) for the period | 9904 | -€4,380 | -€23,992 | -€19,612 | -448% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,380 | -€23,992 | -€19,612 | -448% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.