ARBOCLIMB: 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.
ARBOCLIMB
Largest movements
- Cash +€10,397
up €10,397 (+209.1%), from €4,972 to €15,369
mainly Net result for the year (+€24,188) and Other debts (+€15,214)
- Debts after one year -€39,320
down €39,320 (-10.4%), from €377,668 to €338,348
- Profit (loss) carried forward +€24,188
up €24,188 (+78.7%), from €30,726 to €54,914
- Other debts +€15,214
up €15,214 (+28.8%), from €52,742 to €67,956
- Purchases and services -€10,862
down €10,862 (-17.5%), from €62,215 to €51,353
- Financial charges -€4,881
down €4,881 (-20.2%), from €24,201 to €19,320
- Gross operating margin +€3,904
up €3,904 (+7.5%), from €52,227 to €56,131
- Taxes +€3,269
up €3,269 (+64.6%), from €5,064 to €8,334
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 | €513,410 | €520,000 | +€6,590 | +1.3% |
| Fixed assets | 21/28 | €508,048 | €504,296 | -€3,752 | -0.7% |
| Tangible fixed assets | 22/27 | €8,048 | €4,296 | -€3,752 | -46.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,485 | €764 | -€721 | -48.6% |
| Furniture and vehicles | 24 | €6,564 | €3,532 | -€3,031 | -46.2% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €5,361 | €15,703 | +€10,342 | +192.9% |
| Cash at bank and in hand | 54/58 | €4,972 | €15,369 | +€10,397 | +209.1% |
| Deferred charges and accrued income | 490/1 | €390 | €335 | -€55 | -14.1% |
| Total equity and liabilities | 10/49 | €513,410 | €520,000 | +€6,590 | +1.3% |
| Equity | 10/15 | €33,726 | €57,914 | +€24,188 | +71.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,726 | €54,914 | +€24,188 | +78.7% |
| Amounts payable | 17/49 | €479,684 | €462,086 | -€17,598 | -3.7% |
| Amounts payable after more than one year | 17 | €377,668 | €338,348 | -€39,320 | -10.4% |
| Financial debts | 170/4 | €377,668 | €338,348 | -€39,320 | -10.4% |
| Amounts payable within one year | 42/48 | €102,016 | €123,738 | +€21,722 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €42,754 | €44,320 | +€1,566 | +3.7% |
| Trade debts | 44 | €447 | €921 | +€474 | +106.0% |
| Suppliers | 440/4 | €447 | €921 | +€474 | +106.0% |
| Taxes, remuneration and social security | 45 | €6,073 | €10,541 | +€4,468 | +73.6% |
| Taxes | 450/3 | €6,073 | €10,541 | +€4,468 | +73.6% |
| Other amounts payable | 47/48 | €52,742 | €67,956 | +€15,214 | +28.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,215 | €51,353 | -€10,862 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,428 | €3,752 | +€325 | +9.5% |
| Other operating charges | 640/8 | €266 | €537 | +€271 | +101.6% |
| Gross operating margin | 9900 | €52,227 | €56,131 | +€3,904 | +7.5% |
| Operating profit (loss) | 9901 | €48,533 | €51,842 | +€3,309 | +6.8% |
| Financial charges | 65/66B | €24,201 | €19,320 | -€4,881 | -20.2% |
| Recurring financial charges | 65 | €24,201 | €19,320 | -€4,881 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €24,332 | €32,522 | +€8,190 | +33.7% |
| Income taxes | 67/77 | €5,064 | €8,334 | +€3,269 | +64.6% |
| Profit (loss) for the period | 9904 | €19,268 | €24,188 | +€4,921 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,268 | €24,188 | +€4,921 | +25.5% |
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 7 October 2026 via checked.be.