ARBER: what changed
Two fiscal 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.
What changed
ARBER
NACE 43.120, Site preparation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€373,653
2024 · €283,049+€90,604
Equity
€1.1m
2024 · €986,514+€123,653
Cash
€540,174
2024 · €376,956+€163,218
Balance sheet total
€3.1m
2024 · €3.0m+€120,165
Largest movements
Assets
- Cash +€163,218
up €163,218 (+43.3%), from €376,956 to €540,174
mainly Depreciation (+€414,377) and Net result for the year (+€373,653)
Equity and liabilities
- Reserves +€123,653
up €123,653 (+12.8%), from €967,914 to €1.1m
- Trade debts +€119,907
up €119,907 (+29.2%), from €410,200 to €530,108
- Current portion of long-term debt -€49,906
down €49,906 (-22.1%), from €226,085 to €176,179
- Other debts -€35,442
down €35,442 (-5.8%), from €614,261 to €578,819
Income statement
- Gross operating margin +€266,244
up €266,244 (+18.0%), from €1.5m to €1.7m
- Write-downs +€229,220
up €229,220, from -€101,902 to €127,318
- Staff costs +€75,140
up €75,140 (+11.7%), from €640,293 to €715,433
- Taxes -€60,593
down €60,593 (-68.0%), from €89,078 to €28,485
- Other operating charges -€57,208
down €57,208 (-63.8%), from €89,622 to €32,414
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.
Result 2024
€283,049
Gross operating margin
+€266,244
Staff costs
-€75,140
Depreciation
-€53,249
Write-downs
-€229,220
Other operating charges
+€57,208
Other operating items
+€1,891
Financial income
+€8,693
Financial charges
+€53,584
Taxes
+€60,593
Result 2025
€373,653
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.
From operations
+€914,747
Investment
-€413,460
Financing
-€338,069
Cash 2024
€376,956
From operations (derived)
+€914,747
Net result for the year
+€373,653
Depreciation
+€414,377
Stocks and contracts
+€25,000
Receivables within one year
+€15,682
Deferred charges and accrued income
+€1,453
Trade debts
+€119,907
Tax, wage and social debts
+€116
Other debts
-€35,442
Investment (derived)
-€413,460
Investment in fixed assets (net)
-€413,460
Financing
-€338,069
Debts after one year
-€11,496
Current portion of long-term debt
-€49,906
Short-term financial debts
-€26,667
Contributions, distributions and other
-€250,000
Cash 2025
€540,174
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,019,397 | €3,139,563 | +€120,165 | +4.0% |
| Fixed assets | 21/28 | €1,206,654 | €1,205,737 | -€918 | -0.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,170,450 | €1,171,689 | +€1,238 | +0.1% |
| Land and buildings | 22 | €93,500 | €89,500 | -€4,000 | -4.3% |
| Plant, machinery and equipment | 23 | €211,092 | €155,937 | -€55,155 | -26.1% |
| Furniture and vehicles | 24 | €699,037 | €799,445 | +€100,408 | +14.4% |
| Leasing and similar rights | 25 | €120,272 | €84,572 | -€35,700 | -29.7% |
| Other tangible fixed assets | 26 | €46,550 | €42,235 | -€4,315 | -9.3% |
| Financial fixed assets | 28 | €36,204 | €34,048 | -€2,156 | -6.0% |
| Current assets | 29/58 | €1,812,743 | €1,933,826 | +€121,083 | +6.7% |
| Stocks and contracts in progress | 3 | €25,000 | €0 | -€25,000 | -100.0% |
| Stocks | 30/36 | €25,000 | €0 | -€25,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,378,789 | €1,363,107 | -€15,682 | -1.1% |
| Trade receivables | 40 | €1,128,393 | €609,907 | -€518,485 | -45.9% |
| Other amounts receivable | 41 | €250,396 | €753,200 | +€502,804 | +200.8% |
| Cash at bank and in hand | 54/58 | €376,956 | €540,174 | +€163,218 | +43.3% |
| Deferred charges and accrued income | 490/1 | €31,998 | €30,545 | -€1,453 | -4.5% |
| Total equity and liabilities | 10/49 | €3,019,397 | €3,139,563 | +€120,165 | +4.0% |
| Equity | 10/15 | €986,514 | €1,110,167 | +€123,653 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €967,914 | €1,091,567 | +€123,653 | +12.8% |
| Distributable reserves | 133 | €967,914 | €1,091,567 | +€123,653 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,032,883 | €2,029,396 | -€3,487 | -0.2% |
| Amounts payable after more than one year | 17 | €692,818 | €681,322 | -€11,496 | -1.7% |
| Financial debts | 170/4 | €692,818 | €681,322 | -€11,496 | -1.7% |
| Amounts payable within one year | 42/48 | €1,340,065 | €1,348,074 | +€8,009 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €226,085 | €176,179 | -€49,906 | -22.1% |
| Financial debts | 43 | €60,000 | €33,333 | -€26,667 | -44.4% |
| Credit institutions | 430/8 | €60,000 | €33,333 | -€26,667 | -44.4% |
| Trade debts | 44 | €410,200 | €530,108 | +€119,907 | +29.2% |
| Suppliers | 440/4 | €410,200 | €530,108 | +€119,907 | +29.2% |
| Taxes, remuneration and social security | 45 | €29,518 | €29,634 | +€116 | +0.4% |
| Taxes | 450/3 | €909 | €775 | -€134 | -14.7% |
| Remuneration and social security | 454/9 | €28,609 | €28,859 | +€250 | +0.9% |
| Other amounts payable | 47/48 | €614,261 | €578,819 | -€35,442 | -5.8% |
| Non-recurring operating income | 76A | €0 | €408,310 | +€408,310 | |
| Remuneration, social security and pensions | 62 | €640,293 | €715,433 | +€75,140 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361,128 | €414,377 | +€53,249 | +14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€101,902 | €127,318 | +€229,220 | |
| Other operating charges | 640/8 | €89,622 | €32,414 | -€57,208 | -63.8% |
| Non-recurring operating charges | 66A | €5,000 | €3,109 | -€1,891 | -37.8% |
| Gross operating margin | 9900 | €1,476,486 | €1,742,730 | +€266,244 | +18.0% |
| Operating profit (loss) | 9901 | €482,344 | €450,078 | -€32,266 | -6.7% |
| Financial income | 75/76B | €867 | €9,560 | +€8,693 | +1002.7% |
| Recurring financial income | 75 | €867 | €9,560 | +€8,693 | +1002.7% |
| Financial charges | 65/66B | €111,085 | €57,501 | -€53,584 | -48.2% |
| Recurring financial charges | 65 | €111,085 | €57,501 | -€53,584 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €372,126 | €402,137 | +€30,011 | +8.1% |
| Income taxes | 67/77 | €89,078 | €28,485 | -€60,593 | -68.0% |
| Profit (loss) for the period | 9904 | €283,049 | €373,653 | +€90,604 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €283,049 | €373,653 | +€90,604 | +32.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.