ARABESQUE: 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.
ARABESQUE
Largest movements
- Receivables within one year -€32,001
down €32,001 (-96.4%), from €33,197 to €1,196
of which Other amounts receivable: -€18,920
- Cash -€2,810
down €2,810 (-99.1%), from €2,835 to €25
mainly Trade debts (-€34,928) and Accrued charges and deferred income (-€15,000)
- Trade debts -€34,928
no longer reported in 2024 (was €34,928)
- Other debts +€28,745
new in 2024: €28,745
- Accrued charges and deferred income -€15,000
no longer reported in 2024 (was €15,000)
- Profit (loss) carried forward -€13,628
down €13,628 (-41.9%), from -€32,496 to -€46,124
- Turnover -€22,383
down €22,383 (-92.4%), from €24,227 to €1,844
- Purchases and services -€16,130
down €16,130 (-53.9%), from €29,948 to €13,818
- Gross operating margin -€6,253
down €6,253 (-109.3%), from -€5,721 to -€11,974
- Depreciation +€1,601
new in 2024: €1,601
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,032 | €1,221 | -€34,811 | -96.6% |
| Current assets | 29/58 | €36,032 | €1,221 | -€34,811 | -96.6% |
| Amounts receivable within one year | 40/41 | €33,197 | €1,196 | -€32,001 | -96.4% |
| Trade receivables | 40 | €13,081 | - | -€13,081 | |
| Other amounts receivable | 41 | €20,116 | €1,196 | -€18,920 | -94.1% |
| Cash at bank and in hand | 54/58 | €2,835 | €25 | -€2,810 | -99.1% |
| Total equity and liabilities | 10/49 | €36,032 | €1,221 | -€34,811 | -96.6% |
| Equity | 10/15 | -€13,896 | -€27,524 | -€13,628 | -98.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,496 | -€46,124 | -€13,628 | -41.9% |
| Amounts payable | 17/49 | €49,928 | €28,745 | -€21,183 | -42.4% |
| Amounts payable within one year | 42/48 | €34,928 | €28,745 | -€6,183 | -17.7% |
| Trade debts | 44 | €34,928 | - | -€34,928 | |
| Suppliers | 440/4 | €34,928 | - | -€34,928 | |
| Other amounts payable | 47/48 | - | €28,745 | +€28,745 | |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Turnover | 70 | €24,227 | €1,844 | -€22,383 | -92.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,948 | €13,818 | -€16,130 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,601 | +€1,601 | |
| Gross operating margin | 9900 | -€5,721 | -€11,974 | -€6,253 | -109.3% |
| Operating profit (loss) | 9901 | -€5,721 | -€13,575 | -€7,854 | -137.3% |
| Financial charges | 65/66B | €48 | €53 | +€5 | +10.4% |
| Recurring financial charges | 65 | €48 | €53 | +€5 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,769 | -€13,628 | -€7,859 | -136.2% |
| Profit (loss) for the period | 9904 | -€5,769 | -€13,628 | -€7,859 | -136.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,769 | -€13,628 | -€7,859 | -136.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.