DIMENSIONS D'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.
DIMENSIONS D'ART
Largest movements
- Cash -€54,816
down €54,816 (-76.6%), from €71,556 to €16,740
mainly Net result for the year (-€38,084) and Receivables within one year (-€19,894)
- Tangible fixed assets -€33,824
down €33,824 (-26.7%), from €126,865 to €93,041
of which Furniture and vehicles: -€25,057
- Receivables within one year +€19,894
up €19,894 (+86.2%), from €23,075 to €42,969
of which Other amounts receivable: +€17,190
- Profit (loss) carried forward -€37,076
new in 2025: -€37,076
- Debts after one year -€15,326
down €15,326 (-20.5%), from €74,682 to €59,355
- Current portion of long-term debt -€9,365
down €9,365 (-56.6%), from €16,532 to €7,167
- Tax, wage and social debts -€8,837
no longer reported in 2025 (was €8,837)
- Gross operating margin -€76,377
down €76,377, from €58,990 to -€17,386
- Depreciation -€10,876
down €10,876 (-44.2%), from €24,623 to €13,747
- Taxes -€8,081
down €8,081, from €7,791 to -€289
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 | €224,032 | €154,058 | -€69,974 | -31.2% |
| Fixed assets | 21/28 | €126,865 | €93,041 | -€33,824 | -26.7% |
| Tangible fixed assets | 22/27 | €126,865 | €93,041 | -€33,824 | -26.7% |
| Land and buildings | 22 | €86,778 | €82,617 | -€4,161 | -4.8% |
| Plant, machinery and equipment | 23 | €14,732 | €10,125 | -€4,606 | -31.3% |
| Furniture and vehicles | 24 | €25,356 | €298 | -€25,057 | -98.8% |
| Current assets | 29/58 | €97,167 | €61,017 | -€36,149 | -37.2% |
| Stocks and contracts in progress | 3 | €954 | - | -€954 | |
| Stocks | 30/36 | €954 | - | -€954 | |
| Amounts receivable within one year | 40/41 | €23,075 | €42,969 | +€19,894 | +86.2% |
| Trade receivables | 40 | €1,229 | €3,933 | +€2,704 | +220% |
| Other amounts receivable | 41 | €21,846 | €39,036 | +€17,190 | +78.7% |
| Cash at bank and in hand | 54/58 | €71,556 | €16,740 | -€54,816 | -76.6% |
| Deferred charges and accrued income | 490/1 | €1,582 | €1,308 | -€274 | -17.3% |
| Total equity and liabilities | 10/49 | €224,032 | €154,058 | -€69,974 | -31.2% |
| Equity | 10/15 | €117,256 | €79,172 | -€38,084 | -32.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €96,805 | €95,797 | -€1,008 | -1.0% |
| Distributable reserves | 133 | €96,805 | €95,797 | -€1,008 | -1.0% |
| Profit (loss) carried forward | 14 | - | -€37,076 | -€37,076 | |
| Amounts payable | 17/49 | €106,775 | €74,886 | -€31,889 | -29.9% |
| Amounts payable after more than one year | 17 | €74,682 | €59,355 | -€15,326 | -20.5% |
| Financial debts | 170/4 | €74,682 | €59,355 | -€15,326 | -20.5% |
| Amounts payable within one year | 42/48 | €32,094 | €15,531 | -€16,563 | -51.6% |
| Current portion of amounts payable after more than one year | 42 | €16,532 | €7,167 | -€9,365 | -56.6% |
| Trade debts | 44 | €2,180 | €2,962 | +€782 | +35.9% |
| Suppliers | 440/4 | €2,180 | €2,962 | +€782 | +35.9% |
| Taxes, remuneration and social security | 45 | €8,837 | - | -€8,837 | |
| Taxes | 450/3 | €8,837 | - | -€8,837 | |
| Other amounts payable | 47/48 | €4,545 | €5,402 | +€857 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,623 | €13,747 | -€10,876 | -44.2% |
| Other operating charges | 640/8 | €2,695 | €2,361 | -€334 | -12.4% |
| Gross operating margin | 9900 | €58,990 | -€17,386 | -€76,377 | |
| Operating profit (loss) | 9901 | €31,672 | -€33,494 | -€65,167 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,792 | €4,879 | +€88 | +1.8% |
| Recurring financial charges | 65 | €4,792 | €4,879 | +€88 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €26,881 | -€38,374 | -€65,254 | |
| Income taxes | 67/77 | €7,791 | -€289 | -€8,081 | |
| Profit (loss) for the period | 9904 | €19,089 | -€38,084 | -€57,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,089 | -€38,084 | -€57,174 |
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 25 October 2026 via checked.be.