ARDEN SPIRITS: 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.
ARDEN SPIRITS
Largest movements
- Receivables within one year -€5.4m
down €5.4m (-67.5%), from €8.0m to €2.6m
of which Other amounts receivable: -€5.4m
- Cash +€807,758
up €807,758 (+5140.0%), from €15,715 to €823,474
mainly Receivables within one year (+€5.4m) and Net result for the year (+€25,680)
- Contributions -€4.6m
down €4.6m (-90.2%), from €5.1m to €500,000
- Financial income -€84,920
down €84,920 (-92.4%), from €91,931 to €7,010
- Taxes -€47,466
down €47,466, from €27,346 to -€20,120
- Gross operating margin +€1,222
up €1,222 (+93.3%), from -€1,310 to -€88
- Other operating charges -€246
down €246 (-15.8%), from €1,556 to €1,309
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 | €7,987,998 | €3,415,336 | -€4.6m | -57.2% |
| Current assets | 29/58 | €7,987,998 | €3,415,336 | -€4.6m | -57.2% |
| Amounts receivable within one year | 40/41 | €7,972,283 | €2,591,862 | -€5.4m | -67.5% |
| Trade receivables | 40 | - | €4,749 | +€4,749 | |
| Other amounts receivable | 41 | €7,972,283 | €2,587,113 | -€5.4m | -67.5% |
| Cash at bank and in hand | 54/58 | €15,715 | €823,474 | +€807,758 | +5140.0% |
| Total equity and liabilities | 10/49 | €7,987,998 | €3,415,336 | -€4.6m | -57.2% |
| Equity | 10/15 | €7,987,998 | €3,415,336 | -€4.6m | -57.2% |
| Contributions | 10/11 | €5,098,342 | €500,000 | -€4.6m | -90.2% |
| Reserves | 13 | €2,302,826 | €2,302,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €509,834 | €509,834 | = | 0.0% |
| Reserves not available under the articles | 1311 | €509,834 | €509,834 | = | 0.0% |
| Tax-exempt reserves | 132 | €477,977 | - | -€477,977 | |
| Distributable reserves | 133 | €1,315,015 | €1,792,991 | +€477,977 | +36.3% |
| Profit (loss) carried forward | 14 | €586,831 | €612,510 | +€25,680 | +4.4% |
| Other operating charges | 640/8 | €1,556 | €1,309 | -€246 | -15.8% |
| Gross operating margin | 9900 | -€1,310 | -€88 | +€1,222 | +93.3% |
| Operating profit (loss) | 9901 | -€2,866 | -€1,397 | +€1,468 | +51.2% |
| Financial income | 75/76B | €91,931 | €7,010 | -€84,920 | -92.4% |
| Recurring financial income | 75 | €91,931 | €7,010 | -€84,920 | -92.4% |
| Financial charges | 65/66B | €53 | €54 | +€2 | +2.9% |
| Recurring financial charges | 65 | €53 | €54 | +€2 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €89,013 | €5,559 | -€83,453 | -93.8% |
| Income taxes | 67/77 | €27,346 | -€20,120 | -€47,466 | |
| Profit (loss) for the period | 9904 | €61,667 | €25,680 | -€35,987 | -58.4% |
| Transfer from tax-exempt reserves | 789 | €506,655 | €477,977 | -€28,679 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €568,322 | €503,656 | -€64,666 | -11.4% |
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.