ARATTA PARTENAIRE: 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.
ARATTA PARTENAIRE
Largest movements
- Cash +€27,882
up €27,882 (+87.4%), from €31,885 to €59,767
mainly Net result for the year (+€11,946) and Tax, wage and social debts (+€6,847)
- Receivables within one year -€4,342
down €4,342 (-9.0%), from €48,243 to €43,900
of which Trade receivables: -€5,561
- Tangible fixed assets -€1,354
down €1,354 (-43.4%), from €3,119 to €1,764
of which Furniture and vehicles: -€1,155
- Profit (loss) carried forward +€11,946
up €11,946 (+30.1%), from €39,655 to €51,601
- Tax, wage and social debts +€6,847
up €6,847 (+96.4%), from €7,100 to €13,947
of which Taxes: +€4,114
- Trade debts +€3,106
up €3,106 (+18.7%), from €16,613 to €19,719
- Gross operating margin +€12,976
up €12,976 (+29.1%), from €44,624 to €57,599
- Staff costs +€9,462
up €9,462 (+34.4%), from €27,535 to €36,997
- Taxes +€2,243
up €2,243 (+86.5%), from €2,593 to €4,836
- Other operating charges -€1,786
down €1,786 (-58.0%), from €3,081 to €1,295
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 | €84,599 | €106,498 | +€21,899 | +25.9% |
| Fixed assets | 21/28 | €3,341 | €1,987 | -€1,354 | -40.5% |
| Tangible fixed assets | 22/27 | €3,119 | €1,764 | -€1,354 | -43.4% |
| Plant, machinery and equipment | 23 | €199 | - | -€199 | |
| Furniture and vehicles | 24 | €2,920 | €1,764 | -€1,155 | -39.6% |
| Financial fixed assets | 28 | €223 | €223 | = | 0.0% |
| Current assets | 29/58 | €81,257 | €104,510 | +€23,253 | +28.6% |
| Stocks and contracts in progress | 3 | €1,130 | €843 | -€287 | -25.4% |
| Stocks | 30/36 | €1,130 | €843 | -€287 | -25.4% |
| Amounts receivable within one year | 40/41 | €48,243 | €43,900 | -€4,342 | -9.0% |
| Trade receivables | 40 | €17,907 | €12,346 | -€5,561 | -31.1% |
| Other amounts receivable | 41 | €30,336 | €31,555 | +€1,218 | +4.0% |
| Cash at bank and in hand | 54/58 | €31,885 | €59,767 | +€27,882 | +87.4% |
| Total equity and liabilities | 10/49 | €84,599 | €106,498 | +€21,899 | +25.9% |
| Equity | 10/15 | €60,800 | €72,746 | +€11,946 | +19.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,145 | €1,145 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,145 | €1,145 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,145 | €1,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,655 | €51,601 | +€11,946 | +30.1% |
| Amounts payable | 17/49 | €23,798 | €33,751 | +€9,953 | +41.8% |
| Amounts payable within one year | 42/48 | €23,798 | €33,751 | +€9,953 | +41.8% |
| Trade debts | 44 | €16,613 | €19,719 | +€3,106 | +18.7% |
| Suppliers | 440/4 | €16,613 | €19,719 | +€3,106 | +18.7% |
| Taxes, remuneration and social security | 45 | €7,100 | €13,947 | +€6,847 | +96.4% |
| Taxes | 450/3 | €2,760 | €6,874 | +€4,114 | +149% |
| Remuneration and social security | 454/9 | €4,340 | €7,073 | +€2,732 | +63.0% |
| Other amounts payable | 47/48 | €85 | €85 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €27,535 | €36,997 | +€9,462 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,795 | €1,354 | -€441 | -24.6% |
| Other operating charges | 640/8 | €3,081 | €1,295 | -€1,786 | -58.0% |
| Gross operating margin | 9900 | €44,624 | €57,599 | +€12,976 | +29.1% |
| Operating profit (loss) | 9901 | €12,213 | €17,953 | +€5,740 | +47.0% |
| Financial income | 75/76B | €9 | €27 | +€18 | +211% |
| Recurring financial income | 75 | €9 | €27 | +€18 | +211% |
| Financial charges | 65/66B | €1,582 | €1,198 | -€384 | -24.3% |
| Recurring financial charges | 65 | €1,582 | €1,198 | -€384 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €10,639 | €16,782 | +€6,143 | +57.7% |
| Income taxes | 67/77 | €2,593 | €4,836 | +€2,243 | +86.5% |
| Profit (loss) for the period | 9904 | €8,046 | €11,946 | +€3,900 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,046 | €11,946 | +€3,900 | +48.5% |
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 29 October 2026 via checked.be.