ArboPro: 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.
ArboPro
Largest movements
- Tangible fixed assets +€14,243
up €14,243 (+33.3%), from €42,796 to €57,039
of which Furniture and vehicles: +€23,472
- Receivables within one year +€8,351
up €8,351 (+96.8%), from €8,629 to €16,979
of which Trade receivables: +€5,538
- Cash -€3,532
down €3,532 (-93.9%), from €3,763 to €231
mainly Investment in fixed assets (net) (-€35,914) and Other debts (-€12,737)
- Deferred charges and accrued income -€1,779
down €1,779 (-100.0%), from €1,779 to €0
- Debts after one year +€16,364
new in 2025: €16,364
- Other debts -€12,737
down €12,737 (-100.0%), from €12,737 to €0
- Current portion of long-term debt +€7,023
new in 2025: €7,023
- Reserves +€3,211
up €3,211 (+10.7%), from €29,880 to €33,091
- Trade debts +€2,316
up €2,316 (+126.4%), from €1,832 to €4,147
- Gross operating margin -€18,707
down €18,707 (-39.9%), from €46,913 to €28,206
- Depreciation +€15,546
up €15,546 (+253.8%), from €6,125 to €21,671
- Taxes -€8,869
down €8,869 (-89.6%), from €9,894 to €1,024
- Financial charges +€1,103
up €1,103 (+1212.5%), from €91 to €1,194
- Other operating charges +€996
up €996 (+152.6%), from €653 to €1,649
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 | €57,342 | €74,624 | +€17,282 | +30.1% |
| Fixed assets | 21/28 | €43,171 | €57,414 | +€14,243 | +33.0% |
| Tangible fixed assets | 22/27 | €42,796 | €57,039 | +€14,243 | +33.3% |
| Plant, machinery and equipment | 23 | €30,085 | €20,856 | -€9,229 | -30.7% |
| Furniture and vehicles | 24 | €12,711 | €36,183 | +€23,472 | +184.7% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €14,171 | €17,210 | +€3,039 | +21.4% |
| Amounts receivable within one year | 40/41 | €8,629 | €16,979 | +€8,351 | +96.8% |
| Trade receivables | 40 | €7,153 | €12,691 | +€5,538 | +77.4% |
| Other amounts receivable | 41 | €1,476 | €4,289 | +€2,813 | +190.7% |
| Cash at bank and in hand | 54/58 | €3,763 | €231 | -€3,532 | -93.9% |
| Deferred charges and accrued income | 490/1 | €1,779 | €0 | -€1,779 | -100.0% |
| Total equity and liabilities | 10/49 | €57,342 | €74,624 | +€17,282 | +30.1% |
| Equity | 10/15 | €32,880 | €36,091 | +€3,211 | +9.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,880 | €33,091 | +€3,211 | +10.7% |
| Distributable reserves | 133 | €29,880 | €33,091 | +€3,211 | +10.7% |
| Amounts payable | 17/49 | €24,462 | €38,533 | +€14,071 | +57.5% |
| Amounts payable after more than one year | 17 | - | €16,364 | +€16,364 | |
| Financial debts | 170/4 | - | €16,364 | +€16,364 | |
| Amounts payable within one year | 42/48 | €24,462 | €22,168 | -€2,294 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,023 | +€7,023 | |
| Trade debts | 44 | €1,832 | €4,147 | +€2,316 | +126.4% |
| Suppliers | 440/4 | €1,832 | €4,147 | +€2,316 | +126.4% |
| Taxes, remuneration and social security | 45 | €9,894 | €10,998 | +€1,104 | +11.2% |
| Taxes | 450/3 | €9,894 | €10,998 | +€1,104 | +11.2% |
| Other amounts payable | 47/48 | €12,737 | €0 | -€12,737 | -100.0% |
| Remuneration, social security and pensions | 62 | €271 | €86 | -€185 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,125 | €21,671 | +€15,546 | +253.8% |
| Other operating charges | 640/8 | €653 | €1,649 | +€996 | +152.6% |
| Gross operating margin | 9900 | €46,913 | €28,206 | -€18,707 | -39.9% |
| Operating profit (loss) | 9901 | €39,864 | €4,800 | -€35,064 | -88.0% |
| Financial income | 75/76B | - | €629 | +€629 | |
| Recurring financial income | 75 | - | €629 | +€629 | |
| Financial charges | 65/66B | €91 | €1,194 | +€1,103 | +1212.5% |
| Recurring financial charges | 65 | €91 | €1,194 | +€1,103 | +1212.5% |
| Profit (loss) for the period before taxes | 9903 | €39,774 | €4,236 | -€35,538 | -89.4% |
| Income taxes | 67/77 | €9,894 | €1,024 | -€8,869 | -89.6% |
| Profit (loss) for the period | 9904 | €29,880 | €3,211 | -€26,669 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,880 | €3,211 | -€26,669 | -89.3% |
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 5 October 2026 via checked.be.