I DO ART: what changed
Two fiscal 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.
I DO ART
Largest movements
- Receivables within one year +€3,311
up €3,311 (+56.0%), from €5,916 to €9,227
of which Trade receivables: +€2,280
- Tangible fixed assets -€1,419
down €1,419 (-44.9%), from €3,162 to €1,743
of which Plant, machinery and equipment: -€1,318
- Cash +€564
up €564 (+16105.4%), from €4 to €567
mainly Other debts (+€3,240) and Trade debts (+€1,924)
- Other debts +€3,240
up €3,240 (+14.2%), from €22,815 to €26,054
- Profit (loss) carried forward -€2,784
down €2,784 (-15.1%), from -€18,491 to -€21,274
- Trade debts +€1,924
up €1,924 (+176.2%), from €1,092 to €3,016
- Gross operating margin -€10,298
down €10,298 (-95.0%), from €10,844 to €546
- Depreciation -€1,255
down €1,255 (-46.9%), from €2,674 to €1,419
- Financial charges -€288
down €288 (-27.3%), from €1,055 to €767
- Other operating charges -€235
down €235 (-24.0%), from €981 to €746
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 | €9,081 | €11,538 | +€2,456 | +27.0% |
| Fixed assets | 21/28 | €3,162 | €1,743 | -€1,419 | -44.9% |
| Tangible fixed assets | 22/27 | €3,162 | €1,743 | -€1,419 | -44.9% |
| Plant, machinery and equipment | 23 | €2,570 | €1,252 | -€1,318 | -51.3% |
| Furniture and vehicles | 24 | €592 | €492 | -€100 | -16.9% |
| Current assets | 29/58 | €5,920 | €9,795 | +€3,875 | +65.5% |
| Amounts receivable within one year | 40/41 | €5,916 | €9,227 | +€3,311 | +56.0% |
| Trade receivables | 40 | €5,275 | €7,555 | +€2,280 | +43.2% |
| Other amounts receivable | 41 | €641 | €1,672 | +€1,031 | +160.9% |
| Cash at bank and in hand | 54/58 | €4 | €567 | +€564 | +16105.4% |
| Total equity and liabilities | 10/49 | €9,081 | €11,538 | +€2,456 | +27.0% |
| Equity | 10/15 | -€15,491 | -€18,274 | -€2,784 | -18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,491 | -€21,274 | -€2,784 | -15.1% |
| Amounts payable | 17/49 | €24,572 | €29,812 | +€5,240 | +21.3% |
| Amounts payable within one year | 42/48 | €24,572 | €29,812 | +€5,240 | +21.3% |
| Trade debts | 44 | €1,092 | €3,016 | +€1,924 | +176.2% |
| Suppliers | 440/4 | €1,092 | €3,016 | +€1,924 | +176.2% |
| Taxes, remuneration and social security | 45 | €665 | €742 | +€77 | +11.5% |
| Taxes | 450/3 | €665 | €742 | +€77 | +11.5% |
| Other amounts payable | 47/48 | €22,815 | €26,054 | +€3,240 | +14.2% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,674 | €1,419 | -€1,255 | -46.9% |
| Other operating charges | 640/8 | €981 | €746 | -€235 | -24.0% |
| Gross operating margin | 9900 | €10,844 | €546 | -€10,298 | -95.0% |
| Operating profit (loss) | 9901 | €7,189 | -€1,619 | -€8,808 | |
| Financial income | 75/76B | €74 | - | -€74 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Financial charges | 65/66B | €1,055 | €767 | -€288 | -27.3% |
| Recurring financial charges | 65 | €1,055 | €767 | -€288 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €6,209 | -€2,385 | -€8,594 | |
| Income taxes | 67/77 | €400 | €398 | -€2 | -0.4% |
| Profit (loss) for the period | 9904 | €5,809 | -€2,784 | -€8,592 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,809 | -€2,784 | -€8,592 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.