ARBANE & CRIOLLO: 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.
ARBANE & CRIOLLO
Largest movements
- Cash +€15,836
up €15,836 (+1,632%), from €970 to €16,807
mainly Net result for the year (+€18,240) and Tax, wage and social debts (+€6,815)
- Tangible fixed assets +€2,368
new in 2025: €2,368
- Deferred charges and accrued income +€702
new in 2025: €702
- Reserves +€17,967
new in 2025: €17,967
- Trade debts -€11,205
down €11,205 (-100%), from €11,205 to €0
- Tax, wage and social debts +€6,815
up €6,815 (+342%), from €1,992 to €8,807
- Other debts +€5,384
new in 2025: €5,384
- Gross operating margin +€23,080
up €23,080 (+20,166%), from €114 to €23,194
- Taxes +€4,898
new in 2025: €4,898
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €15,424 | €34,658 | +€19,235 | +125% |
| Fixed assets | 21/28 | - | €2,368 | +€2,368 | |
| Tangible fixed assets | 22/27 | - | €2,368 | +€2,368 | |
| Furniture and vehicles | 24 | - | €2,368 | +€2,368 | |
| Current assets | 29/58 | €15,424 | €32,290 | +€16,867 | +109% |
| Amounts receivable within one year | 40/41 | €14,453 | €14,782 | +€328 | +2.3% |
| Trade receivables | 40 | €12,690 | €14,743 | +€2,053 | +16.2% |
| Other amounts receivable | 41 | €1,763 | €39 | -€1,724 | -97.8% |
| Cash at bank and in hand | 54/58 | €970 | €16,807 | +€15,836 | +1,632% |
| Deferred charges and accrued income | 490/1 | - | €702 | +€702 | |
| Total equity and liabilities | 10/49 | €15,424 | €34,658 | +€19,235 | +125% |
| Equity | 10/15 | €2,227 | €20,467 | +€18,240 | +819% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €17,967 | +€17,967 | |
| Distributable reserves | 133 | - | €17,967 | +€17,967 | |
| Profit (loss) carried forward | 14 | -€273 | - | +€273 | |
| Amounts payable | 17/49 | €13,197 | €14,191 | +€994 | +7.5% |
| Amounts payable within one year | 42/48 | €13,197 | €14,191 | +€994 | +7.5% |
| Trade debts | 44 | €11,205 | €0 | -€11,205 | -100% |
| Suppliers | 440/4 | €11,205 | €0 | -€11,205 | -100% |
| Taxes, remuneration and social security | 45 | €1,992 | €8,807 | +€6,815 | +342% |
| Taxes | 450/3 | €1,992 | €8,807 | +€6,815 | +342% |
| Other amounts payable | 47/48 | - | €5,384 | +€5,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €86 | +€86 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €114 | €23,194 | +€23,080 | +20,166% |
| Operating profit (loss) | 9901 | -€273 | €23,109 | +€23,382 | |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | - | €46 | +€46 | |
| Recurring financial charges | 65 | - | €46 | +€46 | |
| Profit (loss) for the period before taxes | 9903 | -€273 | €23,138 | +€23,411 | |
| Income taxes | 67/77 | - | €4,898 | +€4,898 | |
| Profit (loss) for the period | 9904 | -€273 | €18,240 | +€18,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€273 | €18,240 | +€18,513 |
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 14 October 2026 via checked.be.