Institut des Arts de Diffusion: what changed
What changed
Institut des Arts de Diffusion
NACE 85.520, Cultural education
filed annual accounts (NBB)
Net result for the year
-€425,889
2024 · €82,117-€508,006
Equity
-€104,392
2024 · €321,497-€425,889
Cash
€229,009
2024 · €434,169-€205,161
Balance sheet total
€4.1m
2024 · €4.6m-€503,025
Largest movements
Assets
- Current investments -€399,285
down €399,285 (-99.8%), from €400,256 to €971
- Cash -€205,161
down €205,161 (-47.3%), from €434,169 to €229,009
mainly Net result for the year (-€425,889) and Investment in fixed assets (net) (-€185,341)
- Receivables within one year +€152,120
up €152,120 (+105%), from €144,978 to €297,098
of which Other amounts receivable: +€146,348
- Tangible fixed assets -€65,729
down €65,729 (-1.8%), from €3.6m to €3.5m
of which Land and buildings: -€136,252
Equity and liabilities
- Profit (loss) carried forward -€425,889
down €425,889, from €321,497 to -€104,392
- Debts within one year +€143,226
up €143,226 (+42.8%), from €334,766 to €477,991
of which Trade debts: +€82,839
- Debts after one year -€142,194
down €142,194 (-4.8%), from €3.0m to €2.8m
- Provisions -€78,168
down €78,168 (-7.7%), from €1.0m to €932,382
Income statement
- Gross operating margin -€513,009
down €513,009 (-42.8%), from €1.2m to €686,809
- Staff costs +€318,169
up €318,169 (+63.3%), from €502,903 to €821,072
- Purchases and services +€237,465
up €237,465 (+20.6%), from €1.2m to €1.4m
- Write-downs +€63,291
new in 2025: €63,291
- Depreciation +€22,123
up €22,123 (+9.7%), from €228,777 to €250,900
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€82,117
Gross operating margin
-€513,009
Staff costs
-€318,169
Depreciation
-€22,123
Write-downs
-€63,291
Other operating charges
-€1,999
Other operating items
+€405,869
Financial income
+€3,185
Financial charges
+€1,531
Result 2025
-€425,889
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€276,910
Investment
+€213,943
Financing
-€142,194
Cash 2024
€434,169
From operations (derived)
-€276,910
Net result for the year
-€425,889
Depreciation
+€250,900
Receivables within one year
-€152,120
Deferred charges and accrued income
-€14,859
Provisions
-€78,168
Debts within one year
+€143,226
Investment (derived)
+€213,943
Investment in fixed assets (net)
-€185,341
Current investments
+€399,285
Financing
-€142,194
Debts after one year
-€142,194
Cash 2025
€229,009
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,618,726 | €4,115,700 | -€503,025 | -10.9% |
| Fixed assets | 21/28 | €3,606,911 | €3,541,352 | -€65,559 | -1.8% |
| Tangible fixed assets | 22/27 | €3,559,034 | €3,493,305 | -€65,729 | -1.8% |
| Land and buildings | 22 | €3,316,582 | €3,180,331 | -€136,252 | -4.1% |
| Plant, machinery and equipment | 23 | €234,820 | €306,590 | +€71,770 | +30.6% |
| Furniture and vehicles | 24 | €7,632 | €6,384 | -€1,248 | -16.4% |
| Financial fixed assets | 28 | €47,877 | €48,048 | +€170 | +0.4% |
| Current assets | 29/58 | €1,011,814 | €574,348 | -€437,467 | -43.2% |
| Amounts receivable within one year | 40/41 | €144,978 | €297,098 | +€152,120 | +105% |
| Trade receivables | 40 | €61,023 | €66,795 | +€5,772 | +9.5% |
| Other amounts receivable | 41 | €83,955 | €230,303 | +€146,348 | +174% |
| Current investments | 50/53 | €400,256 | €971 | -€399,285 | -99.8% |
| Cash at bank and in hand | 54/58 | €434,169 | €229,009 | -€205,161 | -47.3% |
| Deferred charges and accrued income | 490/1 | €32,411 | €47,270 | +€14,859 | +45.8% |
| Total equity and liabilities | 10/49 | €4,618,726 | €4,115,700 | -€503,025 | -10.9% |
| Equity | 10/15 | €321,497 | -€104,392 | -€425,889 | |
| Profit (loss) carried forward | 14 | €321,497 | -€104,392 | -€425,889 | |
| Provisions and deferred taxes | 16 | €1,010,550 | €932,382 | -€78,168 | -7.7% |
| Provisions for liabilities and charges | 160/5 | €1,010,550 | €932,382 | -€78,168 | -7.7% |
| Other liabilities and charges | 164/5 | €1,010,550 | €932,382 | -€78,168 | -7.7% |
| Amounts payable | 17/49 | €3,286,679 | €3,287,710 | +€1,031 | 0.0% |
| Amounts payable after more than one year | 17 | €2,951,913 | €2,809,719 | -€142,194 | -4.8% |
| Financial debts | 170/4 | €2,951,913 | €2,809,719 | -€142,194 | -4.8% |
| Amounts payable within one year | 42/48 | €334,766 | €477,991 | +€143,226 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €149,050 | €159,931 | +€10,882 | +7.3% |
| Trade debts | 44 | €113,105 | €195,944 | +€82,839 | +73.2% |
| Suppliers | 440/4 | €113,105 | €195,944 | +€82,839 | +73.2% |
| Taxes, remuneration and social security | 45 | €72,612 | €97,116 | +€24,504 | +33.7% |
| Taxes | 450/3 | - | €8,024 | +€8,024 | |
| Remuneration and social security | 454/9 | €72,612 | €89,092 | +€16,480 | +22.7% |
| Turnover | 70 | €519,639 | €532,120 | +€12,481 | +2.4% |
| Membership fees, donations, legacies and grants | 73 | - | €1,545,095 | +€1.5m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,152,942 | €1,390,406 | +€237,465 | +20.6% |
| Remuneration, social security and pensions | 62 | €502,903 | €821,072 | +€318,169 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228,777 | €250,900 | +€22,123 | +9.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €63,291 | +€63,291 | |
| Other operating charges | 640/8 | €1,376 | €3,375 | +€1,999 | +145% |
| Non-recurring operating charges | 66A | €22,556 | €7,769 | -€14,787 | -65.6% |
| Gross operating margin | 9900 | €1,199,817 | €686,809 | -€513,009 | -42.8% |
| Operating profit (loss) | 9901 | €131,290 | -€381,431 | -€512,721 | |
| Financial income | 75/76B | €526 | €3,710 | +€3,185 | +606% |
| Recurring financial income | 75 | €526 | €3,710 | +€3,185 | +606% |
| Financial charges | 65/66B | €49,700 | €48,169 | -€1,531 | -3.1% |
| Recurring financial charges | 65 | €49,700 | €48,169 | -€1,531 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €82,117 | -€425,889 | -€508,006 | |
| Profit (loss) for the period | 9904 | €82,117 | -€425,889 | -€508,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,117 | -€425,889 | -€508,006 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.