ARDUINNATURE: 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.
ARDUINNATURE
Largest movements
- Receivables within one year +€40,990
up €40,990 (+1,790%), from €2,291 to €43,281
of which Trade receivables: +€31,685
- Cash +€4,257
up €4,257 (+40,695%), from €10 to €4,267
mainly Net result for the year (+€32,384) and Trade debts (+€10,256)
- Profit (loss) carried forward +€32,384
up €32,384, from -€28,035 to €4,349
- Trade debts +€10,256
up €10,256 (+1,357%), from €756 to €11,012
- Tax, wage and social debts +€2,607
up €2,607 (+23.2%), from €11,250 to €13,857
- Gross operating margin +€57,587
up €57,587, from -€7,939 to €49,648
- Taxes -€8,119
down €8,119 (-61.7%), from €13,158 to €5,038
- Other operating charges +€7,960
up €7,960 (+1,598%), from €498 to €8,458
- Financial charges +€2,280
up €2,280 (+1,128%), from €202 to €2,482
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,571 | €47,818 | +€45,247 | +1,760% |
| Fixed assets | 21/28 | €270 | €270 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €2,301 | €47,548 | +€45,247 | +1,966% |
| Amounts receivable within one year | 40/41 | €2,291 | €43,281 | +€40,990 | +1,790% |
| Trade receivables | 40 | - | €31,685 | +€31,685 | |
| Other amounts receivable | 41 | €2,291 | €11,596 | +€9,305 | +406% |
| Cash at bank and in hand | 54/58 | €10 | €4,267 | +€4,257 | +40,695% |
| Total equity and liabilities | 10/49 | €2,571 | €47,818 | +€45,247 | +1,760% |
| Equity | 10/15 | -€9,435 | €22,949 | +€32,384 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,035 | €4,349 | +€32,384 | |
| Amounts payable | 17/49 | €12,006 | €24,869 | +€12,863 | +107% |
| Amounts payable within one year | 42/48 | €12,006 | €24,869 | +€12,863 | +107% |
| Trade debts | 44 | €756 | €11,012 | +€10,256 | +1,357% |
| Suppliers | 440/4 | €756 | €11,012 | +€10,256 | +1,357% |
| Taxes, remuneration and social security | 45 | €11,250 | €13,857 | +€2,607 | +23.2% |
| Taxes | 450/3 | €11,250 | €13,857 | +€2,607 | +23.2% |
| Other operating charges | 640/8 | €498 | €8,458 | +€7,960 | +1,598% |
| Non-recurring operating charges | 66A | €1,096 | €1,431 | +€335 | +30.6% |
| Gross operating margin | 9900 | -€7,939 | €49,648 | +€57,587 | |
| Operating profit (loss) | 9901 | -€9,533 | €39,758 | +€49,291 | |
| Financial income | 75/76B | €256 | €146 | -€110 | -43.0% |
| Recurring financial income | 75 | €256 | €146 | -€110 | -43.0% |
| Financial charges | 65/66B | €202 | €2,482 | +€2,280 | +1,128% |
| Recurring financial charges | 65 | €202 | €2,482 | +€2,280 | +1,128% |
| Profit (loss) for the period before taxes | 9903 | -€9,479 | €37,422 | +€46,901 | |
| Income taxes | 67/77 | €13,158 | €5,038 | -€8,119 | -61.7% |
| Profit (loss) for the period | 9904 | -€22,637 | €32,384 | +€55,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,637 | €32,384 | +€55,020 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.