ARABEL TRADING CO: 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.
ARABEL TRADING CO
Largest movements
- Stocks and contracts +€50,000
up €50,000 (+66.7%), from €75,000 to €125,000
- Tangible fixed assets +€22,226
up €22,226 (+138%), from €16,123 to €38,349
of which Furniture and vehicles: +€19,865
- Receivables within one year +€15,488
up €15,488 (+86.6%), from €17,880 to €33,368
of which Trade receivables: +€17,210
- Cash +€7,327
up €7,327 (+259%), from €2,831 to €10,158
mainly Trade debts (+€39,906) and Debts after one year (+€16,269)
- Trade debts +€39,906
up €39,906 (+162%), from €24,645 to €64,551
- Debts after one year +€16,269
new in 2025: €16,269
- Other debts +€15,361
up €15,361 (+19.9%), from €77,096 to €92,457
- Reserves +€10,684
up €10,684 (+252%), from €4,234 to €14,917
- Current portion of long-term debt +€8,370
new in 2025: €8,370
- Staff costs -€17,015
down €17,015 (-92.6%), from €18,379 to €1,364
- Depreciation +€5,121
up €5,121 (+141%), from €3,642 to €8,764
- Gross operating margin -€4,431
down €4,431 (-14.3%), from €30,944 to €26,512
- Taxes +€2,153
up €2,153 (+193%), from €1,118 to €3,271
- Other operating charges -€1,706
down €1,706 (-65.8%), from €2,592 to €885
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 | €112,239 | €206,876 | +€94,637 | +84.3% |
| Fixed assets | 21/28 | €16,123 | €38,349 | +€22,226 | +138% |
| Tangible fixed assets | 22/27 | €16,123 | €38,349 | +€22,226 | +138% |
| Plant, machinery and equipment | 23 | €5,375 | €4,793 | -€581 | -10.8% |
| Furniture and vehicles | 24 | €10,748 | €30,613 | +€19,865 | +185% |
| Other tangible fixed assets | 26 | - | €2,942 | +€2,942 | |
| Current assets | 29/58 | €96,116 | €168,527 | +€72,411 | +75.3% |
| Stocks and contracts in progress | 3 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Stocks | 30/36 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €17,880 | €33,368 | +€15,488 | +86.6% |
| Trade receivables | 40 | €15,211 | €32,420 | +€17,210 | +113% |
| Other amounts receivable | 41 | €2,670 | €948 | -€1,721 | -64.5% |
| Cash at bank and in hand | 54/58 | €2,831 | €10,158 | +€7,327 | +259% |
| Deferred charges and accrued income | 490/1 | €404 | €0 | -€404 | -100% |
| Total equity and liabilities | 10/49 | €112,239 | €206,876 | +€94,637 | +84.3% |
| Equity | 10/15 | €9,234 | €19,917 | +€10,684 | +116% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,234 | €14,917 | +€10,684 | +252% |
| Distributable reserves | 133 | €4,234 | €14,917 | +€10,684 | +252% |
| Amounts payable | 17/49 | €103,005 | €186,959 | +€83,954 | +81.5% |
| Amounts payable after more than one year | 17 | - | €16,269 | +€16,269 | |
| Financial debts | 170/4 | - | €16,269 | +€16,269 | |
| Amounts payable within one year | 42/48 | €102,961 | €170,689 | +€67,728 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,370 | +€8,370 | |
| Trade debts | 44 | €24,645 | €64,551 | +€39,906 | +162% |
| Suppliers | 440/4 | €24,645 | €64,551 | +€39,906 | +162% |
| Taxes, remuneration and social security | 45 | €1,220 | €5,311 | +€4,091 | +335% |
| Taxes | 450/3 | €1,118 | €4,389 | +€3,271 | +293% |
| Remuneration and social security | 454/9 | €102 | €922 | +€820 | +804% |
| Other amounts payable | 47/48 | €77,096 | €92,457 | +€15,361 | +19.9% |
| Accrued charges and deferred income | 492/3 | €44 | €0 | -€44 | -100% |
| Remuneration, social security and pensions | 62 | €18,379 | €1,364 | -€17,015 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,642 | €8,764 | +€5,121 | +141% |
| Other operating charges | 640/8 | €2,592 | €885 | -€1,706 | -65.8% |
| Gross operating margin | 9900 | €30,944 | €26,512 | -€4,431 | -14.3% |
| Operating profit (loss) | 9901 | €6,331 | €15,499 | +€9,168 | +145% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €979 | €1,545 | +€565 | +57.7% |
| Recurring financial charges | 65 | €979 | €1,545 | +€565 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | €5,351 | €13,955 | +€8,603 | +161% |
| Income taxes | 67/77 | €1,118 | €3,271 | +€2,153 | +193% |
| Profit (loss) for the period | 9904 | €4,234 | €10,684 | +€6,450 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €4,234 | €10,684 | +€6,450 | +152% |
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 1 November 2026 via checked.be.