ARBERCO: 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.
ARBERCO
Largest movements
- Cash +€6,196
up €6,196 (+3,916%), from €158 to €6,355
mainly Net result for the year (+€12,578) and Trade debts (+€9,367)
- Receivables within one year -€2,413
down €2,413 (-14.6%), from €16,539 to €14,126
of which Other amounts receivable: -€15,572
- Other debts -€19,286
down €19,286 (-49.0%), from €39,331 to €20,045
- Profit (loss) carried forward +€12,578
up €12,578 (+37.0%), from -€33,992 to -€21,414
- Trade debts +€9,367
up €9,367 (+182%), from €5,136 to €14,503
- Tax, wage and social debts +€1,123
new in 2025: €1,123
- Gross operating margin +€15,037
up €15,037, from -€1,300 to €13,738
- Other operating charges -€2,497
down €2,497 (-86.6%), from €2,884 to €387
- Financial charges -€207
down €207 (-21.2%), from €980 to €773
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 | €16,698 | €20,480 | +€3,783 | +22.7% |
| Current assets | 29/58 | €16,698 | €20,480 | +€3,783 | +22.7% |
| Amounts receivable within one year | 40/41 | €16,539 | €14,126 | -€2,413 | -14.6% |
| Trade receivables | 40 | - | €13,159 | +€13,159 | |
| Other amounts receivable | 41 | €16,539 | €967 | -€15,572 | -94.2% |
| Cash at bank and in hand | 54/58 | €158 | €6,355 | +€6,196 | +3,916% |
| Total equity and liabilities | 10/49 | €16,698 | €20,480 | +€3,783 | +22.7% |
| Equity | 10/15 | -€27,769 | -€15,191 | +€12,578 | +45.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23 | €23 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23 | €23 | = | 0.0% |
| Other | 1319 | €23 | €23 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,992 | -€21,414 | +€12,578 | +37.0% |
| Amounts payable | 17/49 | €44,467 | €35,671 | -€8,795 | -19.8% |
| Amounts payable within one year | 42/48 | €44,467 | €35,671 | -€8,795 | -19.8% |
| Trade debts | 44 | €5,136 | €14,503 | +€9,367 | +182% |
| Suppliers | 440/4 | €5,136 | €14,503 | +€9,367 | +182% |
| Taxes, remuneration and social security | 45 | - | €1,123 | +€1,123 | |
| Taxes | 450/3 | - | €1,123 | +€1,123 | |
| Other amounts payable | 47/48 | €39,331 | €20,045 | -€19,286 | -49.0% |
| Other operating charges | 640/8 | €2,884 | €387 | -€2,497 | -86.6% |
| Gross operating margin | 9900 | -€1,300 | €13,738 | +€15,037 | |
| Operating profit (loss) | 9901 | -€4,184 | €13,350 | +€17,534 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €980 | €773 | -€207 | -21.2% |
| Recurring financial charges | 65 | €980 | €773 | -€207 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,164 | €12,578 | +€17,742 | |
| Income taxes | 67/77 | €6 | - | -€6 | |
| Profit (loss) for the period | 9904 | -€5,170 | €12,578 | +€17,748 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,170 | €12,578 | +€17,748 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.