ChrisArtLounge: 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.
ChrisArtLounge
Largest movements
- Cash -€570
down €570 (-93.1%), from €612 to €42
mainly Net result for the year (-€1,358) and Receivables within one year (-€417)
- Receivables within one year +€417
new in 2024: €417
- Profit (loss) carried forward -€1,358
down €1,358 (-11.9%), from -€11,429 to -€12,787
- Trade debts +€758
up €758 (+67.6%), from €1,121 to €1,879
- Other debts +€715
up €715 (+16.1%), from €4,438 to €5,153
- Short-term financial debts -€266
down €266 (-94.7%), from €281 to €15
- Gross operating margin +€2,669
up €2,669 (+80.7%), from -€3,306 to -€636
- Financial charges -€158
down €158 (-66.0%), from €240 to €82
- Other operating charges +€62
up €62 (+10.7%), from €579 to €641
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €612 | €459 | -€152 | -24.9% |
| Current assets | 29/58 | €612 | €459 | -€152 | -24.9% |
| Amounts receivable within one year | 40/41 | - | €417 | +€417 | |
| Trade receivables | 40 | - | €417 | +€417 | |
| Cash at bank and in hand | 54/58 | €612 | €42 | -€570 | -93.1% |
| Total equity and liabilities | 10/49 | €612 | €459 | -€152 | -24.9% |
| Equity | 10/15 | -€5,229 | -€6,587 | -€1,358 | -26.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,429 | -€12,787 | -€1,358 | -11.9% |
| Amounts payable | 17/49 | €5,840 | €7,046 | +€1,206 | +20.6% |
| Amounts payable within one year | 42/48 | €5,840 | €7,046 | +€1,206 | +20.6% |
| Financial debts | 43 | €281 | €15 | -€266 | -94.7% |
| Credit institutions | 430/8 | €281 | €15 | -€266 | -94.7% |
| Trade debts | 44 | €1,121 | €1,879 | +€758 | +67.6% |
| Suppliers | 440/4 | €1,121 | €1,879 | +€758 | +67.6% |
| Other amounts payable | 47/48 | €4,438 | €5,153 | +€715 | +16.1% |
| Other operating charges | 640/8 | €579 | €641 | +€62 | +10.7% |
| Gross operating margin | 9900 | -€3,306 | -€636 | +€2,669 | +80.7% |
| Operating profit (loss) | 9901 | -€3,885 | -€1,277 | +€2,608 | +67.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -37.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -37.5% |
| Financial charges | 65/66B | €240 | €82 | -€158 | -66.0% |
| Recurring financial charges | 65 | €240 | €82 | -€158 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,124 | -€1,358 | +€2,766 | +67.1% |
| Profit (loss) for the period | 9904 | -€4,124 | -€1,358 | +€2,766 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,124 | -€1,358 | +€2,766 | +67.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.