BUNKER ARTS & DESIGN: 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.
BUNKER ARTS & DESIGN
Largest movements
- Cash -€18,295
down €18,295 (-85.4%), from €21,419 to €3,124
mainly Net result for the year (-€17,621) and Other debts (-€3,147)
- Tangible fixed assets -€3,793
down €3,793 (-60.8%), from €6,240 to €2,446
of which Plant, machinery and equipment: -€3,767
- Receivables within one year +€903
up €903 (+136.6%), from €661 to €1,564
- Profit (loss) carried forward -€17,621
down €17,621 (-9.0%), from -€195,667 to -€213,288
- Other debts -€3,147
down €3,147 (-1.5%), from €216,443 to €213,297
- Trade debts -€812
down €812 (-67.0%), from €1,213 to €401
- Tax, wage and social debts +€395
up €395 (+102.5%), from €385 to €781
- Gross operating margin -€8,475
down €8,475 (-179.4%), from -€4,725 to -€13,200
- Depreciation -€3,801
down €3,801 (-50.1%), from €7,594 to €3,793
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 | €28,574 | €7,390 | -€21,185 | -74.1% |
| Fixed assets | 21/28 | €6,495 | €2,701 | -€3,793 | -58.4% |
| Tangible fixed assets | 22/27 | €6,240 | €2,446 | -€3,793 | -60.8% |
| Land and buildings | 22 | €236 | €209 | -€26 | -11.1% |
| Plant, machinery and equipment | 23 | €6,004 | €2,237 | -€3,767 | -62.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €22,080 | €4,688 | -€17,392 | -78.8% |
| Amounts receivable within one year | 40/41 | €661 | €1,564 | +€903 | +136.6% |
| Other amounts receivable | 41 | €661 | €1,564 | +€903 | +136.6% |
| Cash at bank and in hand | 54/58 | €21,419 | €3,124 | -€18,295 | -85.4% |
| Total equity and liabilities | 10/49 | €28,574 | €7,390 | -€21,185 | -74.1% |
| Equity | 10/15 | -€189,467 | -€207,088 | -€17,621 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€195,667 | -€213,288 | -€17,621 | -9.0% |
| Amounts payable | 17/49 | €218,042 | €214,478 | -€3,564 | -1.6% |
| Amounts payable within one year | 42/48 | €218,042 | €214,478 | -€3,564 | -1.6% |
| Trade debts | 44 | €1,213 | €401 | -€812 | -67.0% |
| Suppliers | 440/4 | €1,213 | €401 | -€812 | -67.0% |
| Taxes, remuneration and social security | 45 | €385 | €781 | +€395 | +102.5% |
| Taxes | 450/3 | €385 | €781 | +€395 | +102.5% |
| Other amounts payable | 47/48 | €216,443 | €213,297 | -€3,147 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,594 | €3,793 | -€3,801 | -50.1% |
| Other operating charges | 640/8 | €126 | €0 | -€126 | -100.0% |
| Gross operating margin | 9900 | -€4,725 | -€13,200 | -€8,475 | -179.4% |
| Operating profit (loss) | 9901 | -€12,445 | -€16,993 | -€4,548 | -36.5% |
| Financial income | 75/76B | €1 | €0 | -€0 | -47.4% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -47.4% |
| Financial charges | 65/66B | €184 | €233 | +€49 | +26.8% |
| Recurring financial charges | 65 | €184 | €233 | +€49 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,628 | -€17,226 | -€4,597 | -36.4% |
| Income taxes | 67/77 | €385 | €395 | +€10 | +2.5% |
| Profit (loss) for the period | 9904 | -€13,014 | -€17,621 | -€4,607 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,014 | -€17,621 | -€4,607 | -35.4% |
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 11 October 2026 via checked.be.