COMPUTER ASSISTED ARTS ASSOCIATION: 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.
COMPUTER ASSISTED ARTS ASSOCIATION
Largest movements
- Cash -€21,313
down €21,313 (-10.9%), from €196,350 to €175,037
mainly Debts within one year (-€17,303) and Net result for the year (-€5,646)
- Debts within one year -€17,303
down €17,303 (-88.1%), from €19,639 to €2,336
- Profit (loss) carried forward -€5,646
down €5,646 (-3.1%), from €184,032 to €178,387
No income-statement line moved by more than 1% of the activity.
From the 2016 result to the 2017 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 2016 and 2017 balance sheets and the 2017 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,671 | €180,723 | -€22,949 | -11.3% |
| Fixed assets | 21/28 | €7,204 | €5,569 | -€1,635 | -22.7% |
| Tangible fixed assets | 22/27 | €7,204 | €5,569 | -€1,635 | -22.7% |
| Current assets | 29/58 | €196,467 | €175,154 | -€21,313 | -10.8% |
| Amounts receivable within one year | 40/41 | €117 | €117 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €196,350 | €175,037 | -€21,313 | -10.9% |
| Total equity and liabilities | 10/49 | €203,671 | €180,723 | -€22,949 | -11.3% |
| Equity | 10/15 | €184,032 | €178,387 | -€5,646 | -3.1% |
| Profit (loss) carried forward | 14 | €184,032 | €178,387 | -€5,646 | -3.1% |
| Amounts payable | 17/49 | €19,639 | €2,336 | -€17,303 | -88.1% |
| Amounts payable within one year | 42/48 | €19,639 | €2,336 | -€17,303 | -88.1% |
| Trade debts | 44 | €1,584 | €2,237 | +€653 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,635 | €1,635 | = | 0.0% |
| Gross operating margin | 9900 | -€3,913 | -€3,923 | -€9 | -0.2% |
| Operating profit (loss) | 9901 | -€5,827 | -€5,626 | +€201 | +3.5% |
| Recurring financial income | 75 | €433 | - | -€433 | |
| Recurring financial charges | 65 | €20 | €20 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,414 | -€5,646 | -€231 | -4.3% |
| Profit (loss) for the period | 9904 | -€5,414 | -€5,646 | -€231 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,414 | -€5,646 | -€231 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.