ARBOMETICA: 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.
ARBOMETICA
Largest movements
- Receivables within one year +€19,245
up €19,245 (+138%), from €13,908 to €33,154
of which Other amounts receivable: +€22,486
- Cash +€7,693
up €7,693 (+55.3%), from €13,913 to €21,606
mainly Net result for the year (+€19,431) and Debts after one year (+€16,338)
- Tangible fixed assets +€4,783
up €4,783 (+5.0%), from €95,720 to €100,503
of which Plant, machinery and equipment: +€17,068
- Deferred charges and accrued income +€2,643
up €2,643 (+1,773%), from €149 to €2,792
- Reserves +€19,431
up €19,431 (+23.5%), from €82,576 to €102,007
- Debts after one year +€16,338
up €16,338, from €0 to €16,338
- Current portion of long-term debt -€7,347
down €7,347 (-65.3%), from €11,246 to €3,899
- Trade debts +€6,365
up €6,365 (+576%), from €1,106 to €7,471
- Gross operating margin -€9,579
down €9,579 (-20.1%), from €47,749 to €38,170
- Depreciation -€7,767
down €7,767 (-44.0%), from €17,661 to €9,894
- Financial income +€1,082
up €1,082 (+3,605,200%), from €0 to €1,082
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 | €123,780 | €158,145 | +€34,365 | +27.8% |
| Fixed assets | 21/28 | €95,810 | €100,593 | +€4,783 | +5.0% |
| Tangible fixed assets | 22/27 | €95,720 | €100,503 | +€4,783 | +5.0% |
| Land and buildings | 22 | €72,723 | €69,507 | -€3,216 | -4.4% |
| Plant, machinery and equipment | 23 | €13,928 | €30,996 | +€17,068 | +123% |
| Furniture and vehicles | 24 | €9,069 | €0 | -€9,069 | -100% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €27,970 | €57,552 | +€29,582 | +106% |
| Amounts receivable within one year | 40/41 | €13,908 | €33,154 | +€19,245 | +138% |
| Trade receivables | 40 | €10,007 | €6,767 | -€3,240 | -32.4% |
| Other amounts receivable | 41 | €3,901 | €26,387 | +€22,486 | +576% |
| Cash at bank and in hand | 54/58 | €13,913 | €21,606 | +€7,693 | +55.3% |
| Deferred charges and accrued income | 490/1 | €149 | €2,792 | +€2,643 | +1,773% |
| Total equity and liabilities | 10/49 | €123,780 | €158,145 | +€34,365 | +27.8% |
| Equity | 10/15 | €105,408 | €124,839 | +€19,431 | +18.4% |
| Reserves | 13 | €82,576 | €102,007 | +€19,431 | +23.5% |
| Distributable reserves | 133 | €82,576 | €102,007 | +€19,431 | +23.5% |
| Profit (loss) carried forward | 14 | €22,832 | €22,832 | = | 0.0% |
| Amounts payable | 17/49 | €18,372 | €33,306 | +€14,934 | +81.3% |
| Amounts payable after more than one year | 17 | €0 | €16,338 | +€16,338 | |
| Financial debts | 170/4 | €0 | €16,338 | +€16,338 | |
| Amounts payable within one year | 42/48 | €18,372 | €16,968 | -€1,404 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €11,246 | €3,899 | -€7,347 | -65.3% |
| Financial debts | 43 | €2,034 | €1,017 | -€1,017 | -50.0% |
| Credit institutions | 430/8 | €2,034 | €1,017 | -€1,017 | -50.0% |
| Trade debts | 44 | €1,106 | €7,471 | +€6,365 | +576% |
| Suppliers | 440/4 | €1,106 | €7,471 | +€6,365 | +576% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,986 | €4,582 | +€596 | +14.9% |
| Taxes | 450/3 | €3,986 | €4,582 | +€596 | +14.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €5,807 | +€5,807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,661 | €9,894 | -€7,767 | -44.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,549 | €1,376 | -€174 | -11.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €47,749 | €38,170 | -€9,579 | -20.1% |
| Operating profit (loss) | 9901 | €28,539 | €26,901 | -€1,638 | -5.7% |
| Financial income | 75/76B | €0 | €1,082 | +€1,082 | +3,605,200% |
| Recurring financial income | 75 | €0 | €1,082 | +€1,082 | +3,605,200% |
| Financial charges | 65/66B | €434 | €678 | +€244 | +56.3% |
| Recurring financial charges | 65 | €434 | €678 | +€244 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €28,105 | €27,304 | -€801 | -2.8% |
| Income taxes | 67/77 | €7,957 | €7,873 | -€84 | -1.1% |
| Profit (loss) for the period | 9904 | €20,148 | €19,431 | -€717 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,148 | €19,431 | -€717 | -3.6% |
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 24 October 2026 via checked.be.