arekipa: 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.
arekipa
Largest movements
- Cash -€24,815
down €24,815 (-37.9%), from €65,552 to €40,737
mainly Net result for the year (-€19,927) and Deferred charges and accrued income (-€5,880)
- Deferred charges and accrued income +€5,880
up €5,880 (+265%), from €2,217 to €8,097
- Receivables within one year -€5,211
down €5,211 (-74.0%), from €7,044 to €1,832
of which Trade receivables: -€5,507
- Stocks and contracts +€1,933
up €1,933 (+27.7%), from €6,971 to €8,904
- Profit (loss) carried forward -€19,927
down €19,927, from €17,986 to -€1,941
- Trade debts +€3,547
up €3,547 (+58.8%), from €6,036 to €9,583
- Tax, wage and social debts -€3,513
no longer reported in 2025 (was €3,513)
- Other debts -€2,978
down €2,978 (-11.3%), from €26,468 to €23,490
- Purchases and services -€44,321
down €44,321 (-25.4%), from €174,297 to €129,976
- Turnover -€34,128
down €34,128 (-23.1%), from €147,850 to €113,722
- Gross operating margin +€10,193
up €10,193 (+38.5%), from -€26,447 to -€16,254
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 | €87,003 | €64,131 | -€22,872 | -26.3% |
| Fixed assets | 21/28 | €5,219 | €4,561 | -€658 | -12.6% |
| Intangible fixed assets | 21 | €332 | €0 | -€332 | -100% |
| Tangible fixed assets | 22/27 | €4,575 | €4,260 | -€315 | -6.9% |
| Furniture and vehicles | 24 | €4,575 | €4,260 | -€315 | -6.9% |
| Financial fixed assets | 28 | €312 | €301 | -€11 | -3.5% |
| Current assets | 29/58 | €81,784 | €59,570 | -€22,214 | -27.2% |
| Stocks and contracts in progress | 3 | €6,971 | €8,904 | +€1,933 | +27.7% |
| Stocks | 30/36 | €6,971 | €8,904 | +€1,933 | +27.7% |
| Amounts receivable within one year | 40/41 | €7,044 | €1,832 | -€5,211 | -74.0% |
| Trade receivables | 40 | €6,900 | €1,394 | -€5,507 | -79.8% |
| Other amounts receivable | 41 | €144 | €439 | +€295 | +205% |
| Cash at bank and in hand | 54/58 | €65,552 | €40,737 | -€24,815 | -37.9% |
| Deferred charges and accrued income | 490/1 | €2,217 | €8,097 | +€5,880 | +265% |
| Total equity and liabilities | 10/49 | €87,003 | €64,131 | -€22,872 | -26.3% |
| Equity | 10/15 | €50,986 | €31,059 | -€19,927 | -39.1% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,986 | -€1,941 | -€19,927 | |
| Amounts payable | 17/49 | €36,017 | €33,072 | -€2,945 | -8.2% |
| Amounts payable within one year | 42/48 | €36,017 | €33,072 | -€2,945 | -8.2% |
| Trade debts | 44 | €6,036 | €9,583 | +€3,547 | +58.8% |
| Suppliers | 440/4 | €6,036 | €9,583 | +€3,547 | +58.8% |
| Taxes, remuneration and social security | 45 | €3,513 | - | -€3,513 | |
| Taxes | 450/3 | €3,513 | - | -€3,513 | |
| Other amounts payable | 47/48 | €26,468 | €23,490 | -€2,978 | -11.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €147,850 | €113,722 | -€34,128 | -23.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €174,297 | €129,976 | -€44,321 | -25.4% |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,782 | €3,114 | +€332 | +11.9% |
| Other operating charges | 640/8 | €637 | €214 | -€423 | -66.4% |
| Gross operating margin | 9900 | -€26,447 | -€16,254 | +€10,193 | +38.5% |
| Operating profit (loss) | 9901 | -€30,250 | -€19,969 | +€10,281 | +34.0% |
| Financial income | 75/76B | €276 | €213 | -€63 | -22.8% |
| Recurring financial income | 75 | €276 | €213 | -€63 | -22.8% |
| Financial charges | 65/66B | €232 | €217 | -€15 | -6.3% |
| Recurring financial charges | 65 | €232 | €217 | -€15 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,205 | -€19,973 | +€10,233 | +33.9% |
| Income taxes | 67/77 | €839 | -€46 | -€885 | |
| Profit (loss) for the period | 9904 | -€31,044 | -€19,927 | +€11,117 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,044 | -€19,927 | +€11,117 | +35.8% |
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.