PRO - ARTE: 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.
PRO - ARTE
Largest movements
- Tangible fixed assets -€19,574
down €19,574 (-4.8%), from €404,688 to €385,114
of which Land and buildings: -€18,427
- Other debts -€358,694
down €358,694 (-85.3%), from €420,694 to €62,000
- Debts after one year +€299,759
new in 2025: €299,759
- Profit (loss) carried forward +€40,239
up €40,239 (+26.9%), from -€149,815 to -€109,576
- Gross operating margin +€4,564
up €4,564 (+7.8%), from €58,545 to €63,109
- Turnover +€3,200
up €3,200 (+4.8%), from €66,300 to €69,500
- Purchases and services -€1,364
down €1,364 (-17.6%), from €7,755 to €6,391
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 | €407,220 | €388,875 | -€18,345 | -4.5% |
| Fixed assets | 21/28 | €404,688 | €385,114 | -€19,574 | -4.8% |
| Tangible fixed assets | 22/27 | €404,688 | €385,114 | -€19,574 | -4.8% |
| Land and buildings | 22 | €401,081 | €382,654 | -€18,427 | -4.6% |
| Furniture and vehicles | 24 | €3,607 | €2,460 | -€1,147 | -31.8% |
| Current assets | 29/58 | €2,532 | €3,761 | +€1,229 | +48.5% |
| Amounts receivable within one year | 40/41 | - | €2,759 | +€2,759 | |
| Trade receivables | 40 | - | €2,759 | +€2,759 | |
| Cash at bank and in hand | 54/58 | €2,532 | €1,002 | -€1,530 | -60.4% |
| Total equity and liabilities | 10/49 | €407,220 | €388,875 | -€18,345 | -4.5% |
| Equity | 10/15 | -€13,474 | €26,765 | +€40,239 | |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,815 | -€109,576 | +€40,239 | +26.9% |
| Amounts payable | 17/49 | €420,694 | €362,110 | -€58,584 | -13.9% |
| Amounts payable after more than one year | 17 | - | €299,759 | +€299,759 | |
| Financial debts | 170/4 | - | €299,759 | +€299,759 | |
| Amounts payable within one year | 42/48 | €420,694 | €62,351 | -€358,343 | -85.2% |
| Taxes, remuneration and social security | 45 | - | €351 | +€351 | |
| Taxes | 450/3 | - | €351 | +€351 | |
| Other amounts payable | 47/48 | €420,694 | €62,000 | -€358,694 | -85.3% |
| Turnover | 70 | €66,300 | €69,500 | +€3,200 | +4.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,755 | €6,391 | -€1,364 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,007 | €19,574 | -€433 | -2.2% |
| Other operating charges | 640/8 | €3,148 | €3,238 | +€90 | +2.9% |
| Gross operating margin | 9900 | €58,545 | €63,109 | +€4,564 | +7.8% |
| Operating profit (loss) | 9901 | €35,390 | €40,297 | +€4,907 | +13.9% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €74 | €58 | -€16 | -21.6% |
| Recurring financial charges | 65 | €74 | €58 | -€16 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €35,332 | €40,239 | +€4,907 | +13.9% |
| Profit (loss) for the period | 9904 | €35,332 | €40,239 | +€4,907 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,332 | €40,239 | +€4,907 | +13.9% |
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 8 October 2026 via checked.be.