REALIST'ART: 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.
REALIST'ART
Largest movements
- Receivables within one year -€1,383
down €1,383 (-9.6%), from €14,384 to €13,001
of which Other amounts receivable: -€729
- Cash -€286
down €286 (-93.8%), from €305 to €19
mainly Trade debts (-€1,573) and Tax, wage and social debts (-€286)
- Trade debts -€1,573
down €1,573 (-15.7%), from €10,026 to €8,453
- Other debts +€338
up €338 (+3,380%), from €10 to €348
- Tax, wage and social debts -€286
down €286 (-99.3%), from €288 to €2
of which Taxes: -€286
- Profit (loss) carried forward -€198
down €198 (-3.9%), from -€5,048 to -€5,246
- Turnover -€18,276
no longer reported in 2025 (was €18,276)
- Gross operating margin -€14,148
down €14,148 (-97.8%), from €14,463 to €315
- Staff costs -€7,420
no longer reported in 2025 (was €7,420)
- Other operating charges -€6,730
down €6,730 (-94.4%), from €7,130 to €400
- Purchases and services -€3,368
down €3,368 (-88.3%), from €3,813 to €445
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 | €14,753 | €13,034 | -€1,719 | -11.7% |
| Fixed assets | 21/28 | €50 | - | -€50 | |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €14,703 | €13,034 | -€1,669 | -11.4% |
| Amounts receivable within one year | 40/41 | €14,384 | €13,001 | -€1,383 | -9.6% |
| Trade receivables | 40 | €654 | - | -€654 | |
| Other amounts receivable | 41 | €13,730 | €13,001 | -€729 | -5.3% |
| Current investments | 50/53 | €14 | €14 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €305 | €19 | -€286 | -93.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €14,753 | €13,034 | -€1,719 | -11.7% |
| Equity | 10/15 | €4,429 | €4,231 | -€198 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €3,277 | €3,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,277 | €3,277 | = | 0.0% |
| Legal reserve | 130 | €3,277 | - | -€3,277 | |
| Reserves not available under the articles | 1311 | - | €3,277 | +€3,277 | |
| Profit (loss) carried forward | 14 | -€5,048 | -€5,246 | -€198 | -3.9% |
| Amounts payable | 17/49 | €10,324 | €8,803 | -€1,521 | -14.7% |
| Amounts payable within one year | 42/48 | €10,324 | €8,803 | -€1,521 | -14.7% |
| Trade debts | 44 | €10,026 | €8,453 | -€1,573 | -15.7% |
| Suppliers | 440/4 | €10,026 | €8,453 | -€1,573 | -15.7% |
| Taxes, remuneration and social security | 45 | €288 | €2 | -€286 | -99.3% |
| Taxes | 450/3 | €288 | €2 | -€286 | -99.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10 | €348 | +€338 | +3,380% |
| Turnover | 70 | €18,276 | - | -€18,276 | |
| Non-recurring operating income | 76A | - | €760 | +€760 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,813 | €445 | -€3,368 | -88.3% |
| Remuneration, social security and pensions | 62 | €7,420 | - | -€7,420 | |
| Other operating charges | 640/8 | €7,130 | €400 | -€6,730 | -94.4% |
| Gross operating margin | 9900 | €14,463 | €315 | -€14,148 | -97.8% |
| Operating profit (loss) | 9901 | -€87 | -€85 | +€2 | +2.3% |
| Financial charges | 65/66B | €75 | €113 | +€38 | +50.7% |
| Recurring financial charges | 65 | €75 | €113 | +€38 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | -€162 | -€198 | -€36 | -22.2% |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€165 | -€198 | -€33 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€165 | -€198 | -€33 | -20.0% |
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 15 October 2026 via checked.be.