Deco-ARTconcepts: 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.
Deco-ARTconcepts
Largest movements
- Cash +€10,367
up €10,367 (+105%), from €9,911 to €20,278
mainly Net result for the year (+€5,973) and Tax, wage and social debts (+€2,977)
- Tangible fixed assets -€3,548
down €3,548 (-83.5%), from €4,250 to €702
of which Furniture and vehicles: -€3,022
- Receivables within one year +€1,587
up €1,587 (+20.9%), from €7,579 to €9,167
of which Other amounts receivable: +€3,100
- Profit (loss) carried forward +€5,973
up €5,973 (+27.8%), from -€21,514 to -€15,541
- Other debts -€3,573
down €3,573 (-9.4%), from €37,909 to €34,335
- Tax, wage and social debts +€2,977
new in 2025: €2,977
- Trade debts +€2,925
up €2,925 (+616%), from €475 to €3,400
- Depreciation -€19,154
down €19,154 (-87.1%), from €21,983 to €2,829
- Gross operating margin +€8,068
up €8,068 (+709%), from €1,139 to €9,207
- Taxes -€482
no longer reported in 2025 (was €482)
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.
Derived cash bridge
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 | €21,870 | €30,172 | +€8,302 | +38.0% |
| Fixed assets | 21/28 | €4,250 | €702 | -€3,548 | -83.5% |
| Tangible fixed assets | 22/27 | €4,250 | €702 | -€3,548 | -83.5% |
| Plant, machinery and equipment | 23 | €1,134 | €608 | -€527 | -46.4% |
| Furniture and vehicles | 24 | €3,115 | €94 | -€3,022 | -97.0% |
| Current assets | 29/58 | €17,620 | €29,470 | +€11,850 | +67.3% |
| Amounts receivable within one year | 40/41 | €7,579 | €9,167 | +€1,587 | +20.9% |
| Trade receivables | 40 | €4,931 | €3,418 | -€1,513 | -30.7% |
| Other amounts receivable | 41 | €2,649 | €5,749 | +€3,100 | +117% |
| Cash at bank and in hand | 54/58 | €9,911 | €20,278 | +€10,367 | +105% |
| Deferred charges and accrued income | 490/1 | €129 | €26 | -€104 | -80.1% |
| Total equity and liabilities | 10/49 | €21,870 | €30,172 | +€8,302 | +38.0% |
| Equity | 10/15 | -€16,514 | -€10,541 | +€5,973 | +36.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,514 | -€15,541 | +€5,973 | +27.8% |
| Amounts payable | 17/49 | €38,384 | €40,713 | +€2,329 | +6.1% |
| Amounts payable within one year | 42/48 | €38,384 | €40,713 | +€2,329 | +6.1% |
| Trade debts | 44 | €475 | €3,400 | +€2,925 | +616% |
| Suppliers | 440/4 | €475 | €3,400 | +€2,925 | +616% |
| Taxes, remuneration and social security | 45 | - | €2,977 | +€2,977 | |
| Remuneration and social security | 454/9 | - | €2,977 | +€2,977 | |
| Other amounts payable | 47/48 | €37,909 | €34,335 | -€3,573 | -9.4% |
| Non-recurring operating income | 76A | - | €3,592 | +€3,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,983 | €2,829 | -€19,154 | -87.1% |
| Other operating charges | 640/8 | €63 | €144 | +€81 | +128% |
| Gross operating margin | 9900 | €1,139 | €9,207 | +€8,068 | +709% |
| Operating profit (loss) | 9901 | -€20,907 | €6,234 | +€27,141 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.2% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.2% |
| Financial charges | 65/66B | €232 | €261 | +€29 | +12.6% |
| Recurring financial charges | 65 | €232 | €261 | +€29 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,133 | €5,973 | +€27,106 | |
| Income taxes | 67/77 | €482 | - | -€482 | |
| Profit (loss) for the period | 9904 | -€21,615 | €5,973 | +€27,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,615 | €5,973 | +€27,588 |
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 19 October 2026 via checked.be.