KRT 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.
KRT ARTS
Largest movements
- Tangible fixed assets -€500
down €500 (-57.4%), from €872 to €372
- Receivables within one year -€380
down €380 (-13.0%), from €2,920 to €2,540
of which Trade receivables: -€411
- Current investments -€190
no longer reported in 2025 (was €190)
- Cash +€75
new in 2025: €75
mainly Other debts (+€1,423) and Depreciation (+€500)
- Profit (loss) carried forward -€2,427
down €2,427, from €930 to -€1,498
- Other debts +€1,423
new in 2025: €1,423
- Turnover -€49,287
no longer reported in 2025 (was €49,287)
- Purchases and services -€46,594
no longer reported in 2025 (was €46,594)
- Gross operating margin -€4,424
down €4,424, from €2,693 to -€1,731
- Other operating charges -€997
no longer reported in 2025 (was €997)
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 | €3,982 | €2,986 | -€996 | -25.0% |
| Fixed assets | 21/28 | €872 | €372 | -€500 | -57.4% |
| Tangible fixed assets | 22/27 | €872 | €372 | -€500 | -57.4% |
| Furniture and vehicles | 24 | €872 | €372 | -€500 | -57.4% |
| Current assets | 29/58 | €3,110 | €2,615 | -€496 | -15.9% |
| Amounts receivable within one year | 40/41 | €2,920 | €2,540 | -€380 | -13.0% |
| Trade receivables | 40 | €463 | €52 | -€411 | -88.8% |
| Other amounts receivable | 41 | €2,457 | €2,488 | +€31 | +1.3% |
| Current investments | 50/53 | €190 | - | -€190 | |
| Cash at bank and in hand | 54/58 | - | €75 | +€75 | |
| Total equity and liabilities | 10/49 | €3,982 | €2,986 | -€996 | -25.0% |
| Equity | 10/15 | €3,930 | €1,502 | -€2,427 | -61.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €930 | -€1,498 | -€2,427 | |
| Amounts payable | 17/49 | €52 | €1,484 | +€1,432 | +2749.3% |
| Amounts payable within one year | 42/48 | €52 | €1,484 | +€1,432 | +2749.3% |
| Trade debts | 44 | €52 | €60 | +€8 | +15.6% |
| Suppliers | 440/4 | €52 | €60 | +€8 | +15.6% |
| Other amounts payable | 47/48 | - | €1,423 | +€1,423 | |
| Turnover | 70 | €49,287 | - | -€49,287 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,594 | - | -€46,594 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €500 | -€128 | -20.4% |
| Other operating charges | 640/8 | €997 | - | -€997 | |
| Gross operating margin | 9900 | €2,693 | -€1,731 | -€4,424 | |
| Operating profit (loss) | 9901 | €1,068 | -€2,231 | -€3,299 | |
| Financial charges | 65/66B | €138 | €196 | +€58 | +42.0% |
| Recurring financial charges | 65 | €138 | €196 | +€58 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €930 | -€2,427 | -€3,357 | |
| Profit (loss) for the period | 9904 | €930 | -€2,427 | -€3,357 | |
| Profit (loss) for the period to be appropriated | 9905 | €930 | -€2,427 | -€3,357 |
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 11 October 2026 via checked.be.