ARBANY GROUP: 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.
ARBANY GROUP
Largest movements
- Receivables within one year -€241,123
down €241,123 (-80.3%), from €300,407 to €59,284
of which Trade receivables: -€295,000
- Reserves -€285,000
down €285,000 (-54.8%), from €520,209 to €235,209
of which Distributable reserves: -€285,000
- Gross operating margin -€206,712
down €206,712 (-83.0%), from €248,957 to €42,245
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 | €10,146,657 | €9,959,556 | -€187,101 | -1.8% |
| Fixed assets | 21/28 | €9,845,000 | €9,845,000 | = | 0.0% |
| Financial fixed assets | 28 | €9,845,000 | €9,845,000 | = | 0.0% |
| Current assets | 29/58 | €301,657 | €114,556 | -€187,101 | -62.0% |
| Amounts receivable within one year | 40/41 | €300,407 | €59,284 | -€241,123 | -80.3% |
| Trade receivables | 40 | €295,000 | - | -€295,000 | |
| Other amounts receivable | 41 | €5,407 | €59,284 | +€53,877 | +996% |
| Cash at bank and in hand | 54/58 | €1,250 | €54,318 | +€53,069 | +4,247% |
| Deferred charges and accrued income | 490/1 | - | €953 | +€953 | |
| Total equity and liabilities | 10/49 | €10,146,657 | €9,959,556 | -€187,101 | -1.8% |
| Equity | 10/15 | €7,157,384 | €6,912,677 | -€244,707 | -3.4% |
| Contributions | 10/11 | €480,000 | €480,000 | = | 0.0% |
| Capital | 10 | €480,000 | €480,000 | = | 0.0% |
| Issued capital | 100 | €800,000 | €800,000 | = | 0.0% |
| Uncalled capital | 101 | €320,000 | €320,000 | = | 0.0% |
| Revaluation surpluses | 12 | €6,350,000 | €6,350,000 | = | 0.0% |
| Reserves | 13 | €520,209 | €235,209 | -€285,000 | -54.8% |
| Non-distributable reserves | 130/1 | €80,000 | €80,000 | = | 0.0% |
| Legal reserve | 130 | €80,000 | €80,000 | = | 0.0% |
| Distributable reserves | 133 | €440,209 | €155,209 | -€285,000 | -64.7% |
| Profit (loss) carried forward | 14 | -€192,825 | -€152,532 | +€40,293 | +20.9% |
| Amounts payable | 17/49 | €2,989,272 | €3,046,878 | +€57,606 | +1.9% |
| Amounts payable within one year | 42/48 | €2,989,272 | €3,046,878 | +€57,606 | +1.9% |
| Trade debts | 44 | €2,961 | €6,177 | +€3,216 | +109% |
| Suppliers | 440/4 | €2,961 | €6,177 | +€3,216 | +109% |
| Taxes, remuneration and social security | 45 | - | €85,500 | +€85,500 | |
| Taxes | 450/3 | - | €85,500 | +€85,500 | |
| Other amounts payable | 47/48 | €2,986,311 | €2,955,201 | -€31,110 | -1.0% |
| Other operating charges | 640/8 | €1,216 | €1,567 | +€351 | +28.8% |
| Gross operating margin | 9900 | €248,957 | €42,245 | -€206,712 | -83.0% |
| Operating profit (loss) | 9901 | €247,741 | €40,678 | -€207,063 | -83.6% |
| Financial income | 75/76B | €1 | €2 | +€2 | +339% |
| Recurring financial income | 75 | €1 | €2 | +€2 | +339% |
| Financial charges | 65/66B | €358 | €386 | +€29 | +8.1% |
| Recurring financial charges | 65 | €358 | €386 | +€29 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €247,384 | €40,294 | -€207,090 | -83.7% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €247,384 | €40,293 | -€207,091 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €247,384 | €40,293 | -€207,091 | -83.7% |
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 13 October 2026 via checked.be.