Continental Art: 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.
Continental Art
Largest movements
- Stocks and contracts -€213,611
down €213,611 (-39.6%), from €539,738 to €326,126
- Cash +€64,188
up €64,188 (+302.4%), from €21,227 to €85,415
mainly Stocks and contracts (+€213,611) and Net result for the year (+€35,345)
- Receivables within one year -€31,799
down €31,799 (-53.9%), from €59,020 to €27,221
of which Trade receivables: -€31,887
- Tangible fixed assets -€8,288
down €8,288 (-14.1%), from €58,641 to €50,353
of which Other tangible fixed assets: -€5,912
- Other debts -€205,955
down €205,955 (-32.6%), from €631,193 to €425,238
- Profit (loss) carried forward +€35,345
up €35,345 (+38.2%), from -€92,639 to -€57,294
- Advances received -€24,932
down €24,932 (-99.7%), from €25,000 to €68
- Gross operating margin +€128,487
up €128,487 (+435.2%), from €29,523 to €158,010
- Other operating charges +€7,608
up €7,608 (+14.4%), from €52,798 to €60,406
- Staff costs -€7,110
down €7,110 (-11.7%), from €60,699 to €53,589
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 | €714,115 | €525,475 | -€188,641 | -26.4% |
| Fixed assets | 21/28 | €83,641 | €75,353 | -€8,288 | -9.9% |
| Tangible fixed assets | 22/27 | €58,641 | €50,353 | -€8,288 | -14.1% |
| Plant, machinery and equipment | 23 | €6,813 | €4,863 | -€1,951 | -28.6% |
| Furniture and vehicles | 24 | €1,622 | €1,197 | -€425 | -26.2% |
| Other tangible fixed assets | 26 | €50,205 | €44,293 | -€5,912 | -11.8% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €630,474 | €450,122 | -€180,353 | -28.6% |
| Stocks and contracts in progress | 3 | €539,738 | €326,126 | -€213,611 | -39.6% |
| Stocks | 30/36 | €539,738 | €326,126 | -€213,611 | -39.6% |
| Amounts receivable within one year | 40/41 | €59,020 | €27,221 | -€31,799 | -53.9% |
| Trade receivables | 40 | €59,005 | €27,119 | -€31,887 | -54.0% |
| Other amounts receivable | 41 | €15 | €102 | +€87 | +589.9% |
| Cash at bank and in hand | 54/58 | €21,227 | €85,415 | +€64,188 | +302.4% |
| Deferred charges and accrued income | 490/1 | €10,490 | €11,360 | +€870 | +8.3% |
| Total equity and liabilities | 10/49 | €714,115 | €525,475 | -€188,641 | -26.4% |
| Equity | 10/15 | -€64,360 | -€29,015 | +€35,345 | +54.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €8,279 | €8,279 | = | 0.0% |
| Distributable reserves | 133 | €8,279 | €8,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,639 | -€57,294 | +€35,345 | +38.2% |
| Amounts payable | 17/49 | €778,476 | €554,490 | -€223,986 | -28.8% |
| Amounts payable within one year | 42/48 | €778,476 | €554,490 | -€223,986 | -28.8% |
| Trade debts | 44 | €111,077 | €114,934 | +€3,857 | +3.5% |
| Suppliers | 440/4 | €111,077 | €114,934 | +€3,857 | +3.5% |
| Advances received on contracts in progress | 46 | €25,000 | €68 | -€24,932 | -99.7% |
| Taxes, remuneration and social security | 45 | €11,206 | €14,251 | +€3,045 | +27.2% |
| Taxes | 450/3 | €7,017 | €7,814 | +€797 | +11.4% |
| Remuneration and social security | 454/9 | €4,189 | €6,437 | +€2,248 | +53.7% |
| Other amounts payable | 47/48 | €631,193 | €425,238 | -€205,955 | -32.6% |
| Remuneration, social security and pensions | 62 | €60,699 | €53,589 | -€7,110 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,941 | €8,288 | +€347 | +4.4% |
| Other operating charges | 640/8 | €52,798 | €60,406 | +€7,608 | +14.4% |
| Gross operating margin | 9900 | €29,523 | €158,010 | +€128,487 | +435.2% |
| Operating profit (loss) | 9901 | -€91,915 | €35,727 | +€127,642 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €303 | €388 | +€85 | +27.9% |
| Recurring financial charges | 65 | €303 | €388 | +€85 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | -€92,219 | €35,345 | +€127,564 | |
| Income taxes | 67/77 | €421 | - | -€421 | |
| Profit (loss) for the period | 9904 | -€92,639 | €35,345 | +€127,984 | |
| Profit (loss) for the period to be appropriated | 9905 | -€92,639 | €35,345 | +€127,984 |
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 10 October 2026 via checked.be.