ARBAJI: 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.
ARBAJI
Largest movements
- Receivables within one year -€24,932
down €24,932 (-93.5%), from €26,660 to €1,729
of which Trade receivables: -€25,000
- Advances received -€25,000
no longer reported in 2025 (was €25,000)
- Other debts -€1,415
down €1,415 (-55.6%), from €2,545 to €1,131
- Accrued charges and deferred income +€1,350
new in 2025: €1,350
- Gross operating margin +€886
up €886 (+52.3%), from -€1,693 to -€807
- Other operating charges -€497
down €497 (-49.7%), from €1,000 to €503
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 | €65,282 | €40,720 | -€24,562 | -37.6% |
| Fixed assets | 21/28 | €5,290 | €5,290 | = | 0.0% |
| Financial fixed assets | 28 | €5,290 | €5,290 | = | 0.0% |
| Current assets | 29/58 | €59,993 | €35,430 | -€24,562 | -40.9% |
| Stocks and contracts in progress | 3 | €33,073 | €33,073 | = | 0.0% |
| Stocks | 30/36 | €33,073 | €33,073 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,660 | €1,729 | -€24,932 | -93.5% |
| Trade receivables | 40 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 41 | €1,660 | €1,729 | +€68 | +4.1% |
| Cash at bank and in hand | 54/58 | €259 | €628 | +€369 | +142.6% |
| Total equity and liabilities | 10/49 | €65,282 | €40,720 | -€24,562 | -37.6% |
| Equity | 10/15 | -€62,500 | -€62,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,000 | -€65,000 | = | 0.0% |
| Amounts payable | 17/49 | €127,782 | €103,220 | -€24,562 | -19.2% |
| Amounts payable after more than one year | 17 | €100,237 | €100,237 | = | 0.0% |
| Financial debts | 170/4 | €100,237 | €100,237 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,545 | €1,633 | -€25,912 | -94.1% |
| Trade debts | 44 | €0 | €502 | +€502 | |
| Suppliers | 440/4 | €0 | €502 | +€502 | |
| Advances received on contracts in progress | 46 | €25,000 | - | -€25,000 | |
| Other amounts payable | 47/48 | €2,545 | €1,131 | -€1,415 | -55.6% |
| Accrued charges and deferred income | 492/3 | - | €1,350 | +€1,350 | |
| Other operating charges | 640/8 | €1,000 | €503 | -€497 | -49.7% |
| Gross operating margin | 9900 | -€1,693 | -€807 | +€886 | +52.3% |
| Operating profit (loss) | 9901 | -€2,693 | -€1,310 | +€1,383 | +51.4% |
| Financial charges | 65/66B | €104 | €105 | +€2 | +1.4% |
| Recurring financial charges | 65 | €104 | €105 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,796 | -€1,415 | +€1,381 | +49.4% |
| Profit (loss) for the period | 9904 | -€2,796 | -€1,415 | +€1,381 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,796 | -€1,415 | +€1,381 | +49.4% |
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 11 October 2026 via checked.be.