ARBI: 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.
ARBI
Largest movements
- Tangible fixed assets -€23,849
down €23,849 (-32.9%), from €72,536 to €48,687
- Profit (loss) carried forward -€23,970
down €23,970 (-3.0%), from €789,861 to €765,891
- Turnover +€22,680
new in 2025: €22,680
- Purchases and services +€9,162
new in 2025: €9,162
- Gross operating margin -€2,266
down €2,266 (-14.4%), from €15,784 to €13,518
- Other operating charges +€490
up €490 (+3.1%), from €15,583 to €16,073
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 | €2,137,340 | €2,110,891 | -€26,449 | -1.2% |
| Fixed assets | 21/28 | €72,536 | €48,687 | -€23,849 | -32.9% |
| Tangible fixed assets | 22/27 | €72,536 | €48,687 | -€23,849 | -32.9% |
| Land and buildings | 22 | €72,536 | €48,687 | -€23,849 | -32.9% |
| Current assets | 29/58 | €2,064,804 | €2,062,204 | -€2,600 | -0.1% |
| Amounts receivable after more than one year | 29 | €1,700,739 | €1,700,739 | = | 0.0% |
| Other amounts receivable | 291 | €1,700,739 | €1,700,739 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €241,470 | €241,470 | = | 0.0% |
| Trade receivables | 40 | €241,470 | - | -€241,470 | |
| Other amounts receivable | 41 | - | €241,470 | +€241,470 | |
| Cash at bank and in hand | 54/58 | €122,595 | €119,995 | -€2,600 | -2.1% |
| Total equity and liabilities | 10/49 | €2,137,340 | €2,110,891 | -€26,449 | -1.2% |
| Equity | 10/15 | €2,134,861 | €2,110,891 | -€23,970 | -1.1% |
| Contributions | 10/11 | €585,000 | €585,000 | = | 0.0% |
| Capital | 10 | €585,000 | €585,000 | = | 0.0% |
| Issued capital | 100 | €585,000 | €585,000 | = | 0.0% |
| Reserves | 13 | €760,000 | €760,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €160,000 | €160,000 | = | 0.0% |
| Legal reserve | 130 | €160,000 | €160,000 | = | 0.0% |
| Distributable reserves | 133 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €789,861 | €765,891 | -€23,970 | -3.0% |
| Amounts payable | 17/49 | €2,479 | - | -€2,479 | |
| Accrued charges and deferred income | 492/3 | €2,479 | - | -€2,479 | |
| Turnover | 70 | - | €22,680 | +€22,680 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,162 | +€9,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,849 | €23,849 | = | 0.0% |
| Other operating charges | 640/8 | €15,583 | €16,073 | +€490 | +3.1% |
| Gross operating margin | 9900 | €15,784 | €13,518 | -€2,266 | -14.4% |
| Operating profit (loss) | 9901 | -€23,648 | -€26,404 | -€2,756 | -11.7% |
| Financial income | 75/76B | €2,694 | €2,479 | -€215 | -8.0% |
| Recurring financial income | 75 | €2,694 | €2,479 | -€215 | -8.0% |
| Non-recurring financial income | 76B | €2,694 | €2,479 | -€215 | -8.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,999 | -€23,970 | -€2,971 | -14.1% |
| Profit (loss) for the period | 9904 | -€20,999 | -€23,970 | -€2,971 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,999 | -€23,970 | -€2,971 | -14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.