ARBRES: 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.
ARBRES
Largest movements
- Financial fixed assets -€238,811
down €238,811 (-97.7%), from €244,311 to €5,500
- Receivables within one year +€51,761
up €51,761 (+125%), from €41,337 to €93,097
of which Other amounts receivable: +€48,974
- Tangible fixed assets -€4,933
down €4,933 (-6.4%), from €77,473 to €72,541
of which Land and buildings: -€4,597
- Profit (loss) carried forward -€106,276
down €106,276 (-84.5%), from €125,727 to €19,450
- Other debts -€75,768
down €75,768 (-60.7%), from €124,903 to €49,136
- Debts after one year -€4,853
down €4,853 (-6.2%), from €77,880 to €73,027
- Tax, wage and social debts -€4,474
down €4,474 (-39.7%), from €11,261 to €6,788
of which Taxes: -€4,724
- Other operating charges +€113,331
up €113,331 (+9,585%), from €1,182 to €114,514
- Purchases and services -€57,758
down €57,758 (-100%), from €57,758 to €0
- Taxes -€3,412
down €3,412 (-89.1%), from €3,828 to €416
- Gross operating margin -€1,865
down €1,865 (-10.3%), from €18,161 to €16,296
- Depreciation -€576
down €576 (-10.5%), from €5,509 to €4,933
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 | €364,986 | €174,248 | -€190,738 | -52.3% |
| Fixed assets | 21/28 | €321,785 | €78,041 | -€243,744 | -75.7% |
| Tangible fixed assets | 22/27 | €77,473 | €72,541 | -€4,933 | -6.4% |
| Land and buildings | 22 | €76,836 | €72,239 | -€4,597 | -6.0% |
| Plant, machinery and equipment | 23 | €16 | €0 | -€16 | -100% |
| Furniture and vehicles | 24 | €622 | €302 | -€320 | -51.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €244,311 | €5,500 | -€238,811 | -97.7% |
| Current assets | 29/58 | €43,202 | €96,207 | +€53,005 | +123% |
| Amounts receivable within one year | 40/41 | €41,337 | €93,097 | +€51,761 | +125% |
| Trade receivables | 40 | €14,937 | €17,724 | +€2,787 | +18.7% |
| Other amounts receivable | 41 | €26,400 | €75,374 | +€48,974 | +186% |
| Cash at bank and in hand | 54/58 | €814 | €2,150 | +€1,336 | +164% |
| Deferred charges and accrued income | 490/1 | €1,051 | €959 | -€92 | -8.7% |
| Total equity and liabilities | 10/49 | €364,986 | €174,248 | -€190,738 | -52.3% |
| Equity | 10/15 | €146,187 | €39,910 | -€106,276 | -72.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,727 | €19,450 | -€106,276 | -84.5% |
| Amounts payable | 17/49 | €218,800 | €134,337 | -€84,462 | -38.6% |
| Amounts payable after more than one year | 17 | €77,880 | €73,027 | -€4,853 | -6.2% |
| Financial debts | 170/4 | €77,880 | €73,027 | -€4,853 | -6.2% |
| Amounts payable within one year | 42/48 | €140,919 | €61,310 | -€79,609 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €4,755 | €5,387 | +€632 | +13.3% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €11,261 | €6,788 | -€4,474 | -39.7% |
| Taxes | 450/3 | €11,261 | €6,538 | -€4,724 | -41.9% |
| Remuneration and social security | 454/9 | €0 | €250 | +€250 | |
| Other amounts payable | 47/48 | €124,903 | €49,136 | -€75,768 | -60.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,758 | €0 | -€57,758 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,509 | €4,933 | -€576 | -10.5% |
| Other operating charges | 640/8 | €1,182 | €114,514 | +€113,331 | +9,585% |
| Gross operating margin | 9900 | €18,161 | €16,296 | -€1,865 | -10.3% |
| Operating profit (loss) | 9901 | €11,470 | -€103,150 | -€114,620 | |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €3,196 | €2,711 | -€486 | -15.2% |
| Recurring financial charges | 65 | €3,196 | €2,711 | -€486 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €8,274 | -€105,861 | -€114,134 | |
| Income taxes | 67/77 | €3,828 | €416 | -€3,412 | -89.1% |
| Profit (loss) for the period | 9904 | €4,446 | -€106,276 | -€110,722 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,446 | -€106,276 | -€110,722 |
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 16 October 2026 via checked.be.