Gold Arts: 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.
Gold Arts
Largest movements
- Receivables within one year -€689
down €689 (-26.5%), from €2,597 to €1,908
of which Other amounts receivable: -€689
- Cash +€342
up €342 (+139%), from €246 to €588
mainly Trade debts (+€4,577) and Receivables within one year (+€689)
- Profit (loss) carried forward -€4,924
down €4,924 (-60.1%), from -€8,195 to -€13,119
- Trade debts +€4,577
up €4,577 (+2,387%), from €192 to €4,769
- Gross operating margin -€2,043
down €2,043 (-90.9%), from -€2,247 to -€4,290
- Other operating charges +€302
up €302 (+256%), from €118 to €420
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 | €4,843 | €4,496 | -€347 | -7.2% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €2,843 | €2,496 | -€347 | -12.2% |
| Amounts receivable within one year | 40/41 | €2,597 | €1,908 | -€689 | -26.5% |
| Trade receivables | 40 | €1,026 | €1,026 | = | 0.0% |
| Other amounts receivable | 41 | €1,571 | €881 | -€689 | -43.9% |
| Cash at bank and in hand | 54/58 | €246 | €588 | +€342 | +139% |
| Total equity and liabilities | 10/49 | €4,843 | €4,496 | -€347 | -7.2% |
| Equity | 10/15 | €4,491 | -€434 | -€4,924 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €286 | €286 | = | 0.0% |
| Non-distributable reserves | 130/1 | €286 | €286 | = | 0.0% |
| Reserves not available under the articles | 1311 | €286 | €286 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,195 | -€13,119 | -€4,924 | -60.1% |
| Amounts payable | 17/49 | €352 | €4,929 | +€4,577 | +1,299% |
| Amounts payable within one year | 42/48 | €352 | €4,929 | +€4,577 | +1,299% |
| Trade debts | 44 | €192 | €4,769 | +€4,577 | +2,387% |
| Suppliers | 440/4 | €192 | €4,769 | +€4,577 | +2,387% |
| Other amounts payable | 47/48 | €161 | €161 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €420 | +€302 | +256% |
| Gross operating margin | 9900 | -€2,247 | -€4,290 | -€2,043 | -90.9% |
| Operating profit (loss) | 9901 | -€2,365 | -€4,710 | -€2,345 | -99.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €216 | €215 | -€1 | -0.4% |
| Recurring financial charges | 65 | €216 | €215 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,581 | -€4,924 | -€2,343 | -90.8% |
| Profit (loss) for the period | 9904 | -€2,581 | -€4,924 | -€2,343 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,581 | -€4,924 | -€2,343 | -90.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.