arentis: 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.
What changed
arentis
NACE 77.320, Rental and leasing activities
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€2,510
2023 · €45,562-€43,052
Equity
€860,081
2023 · €857,572+€2,510
Cash
€1.7m
2023 · €772,677+€953,391
Balance sheet total
€7.4m
2023 · €7.0m+€429,925
Largest movements
Assets
- Cash +€953,391
up €953,391 (+123%), from €772,677 to €1.7m
mainly Trade debts (+€573,352) and Receivables within one year (+€519,236)
- Receivables within one year -€519,236
down €519,236 (-8.4%), from €6.2m to €5.7m
of which Trade receivables: -€532,917
Equity and liabilities
- Trade debts +€573,352
up €573,352 (+11.0%), from €5.2m to €5.8m
- Other debts -€157,291
down €157,291 (-20.5%), from €769,040 to €611,749
Income statement
- Goods and materials +€3.5m
up €3.5m (+22.0%), from €15.9m to €19.4m
- Turnover +€3.0m
up €3.0m (+17.6%), from €16.8m to €19.7m
- Other operating income +€664,379
up €664,379 (+1,331%), from €49,928 to €714,307
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.
Result 2023
€45,562
Turnover
+€3.0m
Other operating income
+€664,379
Goods and materials
-€3.5m
Services and other goods
+€609
Staff costs
-€55,728
Depreciation
+€2,858
Write-downs
-€130,143
Other operating charges
-€3,487
Other operating items
+€2,000
Financial income
+€2,073
Financial charges
+€828
Taxes
+€14,859
Result 2024
€2,510
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€953,391
Investment
€0
Financing
€0
Cash 2023
€772,677
From operations (derived)
+€953,391
Net result for the year
+€2,510
Depreciation
+€5,429
Receivables within one year
+€519,236
Deferred charges and accrued income
-€1,199
Trade debts
+€573,352
Tax, wage and social debts
+€2,016
Other debts
-€157,291
Accrued charges and deferred income
+€9,338
Cash 2024
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,984,347 | €7,414,272 | +€429,925 | +6.2% |
| Fixed assets | 21/28 | €12,416 | €6,987 | -€5,429 | -43.7% |
| Tangible fixed assets | 22/27 | €11,706 | €6,277 | -€5,429 | -46.4% |
| Plant, machinery and equipment | 23 | €8,835 | €4,226 | -€4,610 | -52.2% |
| Furniture and vehicles | 24 | €2,871 | €2,052 | -€819 | -28.5% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €710 | €710 | = | 0.0% |
| Other financial fixed assets | 284/8 | €710 | €710 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €710 | €710 | = | 0.0% |
| Current assets | 29/58 | €6,971,931 | €7,407,285 | +€435,354 | +6.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,195,687 | €5,676,451 | -€519,236 | -8.4% |
| Trade receivables | 40 | €6,169,799 | €5,636,882 | -€532,917 | -8.6% |
| Other amounts receivable | 41 | €25,888 | €39,569 | +€13,681 | +52.8% |
| Cash at bank and in hand | 54/58 | €772,677 | €1,726,068 | +€953,391 | +123% |
| Deferred charges and accrued income | 490/1 | €3,567 | €4,766 | +€1,199 | +33.6% |
| Total equity and liabilities | 10/49 | €6,984,347 | €7,414,272 | +€429,925 | +6.2% |
| Equity | 10/15 | €857,572 | €860,081 | +€2,510 | +0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €795,572 | €798,081 | +€2,510 | +0.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €789,372 | €791,881 | +€2,510 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,126,776 | €6,554,191 | +€427,415 | +7.0% |
| Amounts payable within one year | 42/48 | €6,105,192 | €6,523,270 | +€418,077 | +6.8% |
| Trade debts | 44 | €5,196,660 | €5,770,012 | +€573,352 | +11.0% |
| Suppliers | 440/4 | €5,196,660 | €5,770,012 | +€573,352 | +11.0% |
| Taxes, remuneration and social security | 45 | €139,492 | €141,508 | +€2,016 | +1.4% |
| Taxes | 450/3 | €14,918 | €13,559 | -€1,359 | -9.1% |
| Remuneration and social security | 454/9 | €124,574 | €127,949 | +€3,375 | +2.7% |
| Other amounts payable | 47/48 | €769,040 | €611,749 | -€157,291 | -20.5% |
| Accrued charges and deferred income | 492/3 | €21,583 | €30,921 | +€9,338 | +43.3% |
| Operating income | 70/76A | €16,801,196 | €20,422,205 | +€3.6m | +21.6% |
| Turnover | 70 | €16,751,268 | €19,705,899 | +€3.0m | +17.6% |
| Other operating income | 74 | €49,928 | €714,307 | +€664,379 | +1,331% |
| Non-recurring operating income | 76A | €0 | €2,000 | +€2,000 | |
| Operating charges | 60/66A | €16,731,967 | €20,413,789 | +€3.7m | +22.0% |
| Goods for resale, raw materials and consumables | 60 | €15,876,334 | €19,372,266 | +€3.5m | +22.0% |
| Purchases | 600/8 | €15,876,334 | €19,372,266 | +€3.5m | +22.0% |
| Services and other goods | 61 | €202,303 | €201,694 | -€609 | -0.3% |
| Remuneration, social security and pensions | 62 | €663,709 | €719,437 | +€55,728 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,287 | €5,429 | -€2,858 | -34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€21,619 | €108,524 | +€130,143 | |
| Other operating charges | 640/8 | €2,953 | €6,440 | +€3,487 | +118% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €69,229 | €8,416 | -€60,812 | -87.8% |
| Financial income | 75/76B | - | €2,073 | +€2,073 | |
| Recurring financial income | 75 | - | €2,073 | +€2,073 | |
| Other financial income | 752/9 | - | €2,073 | +€2,073 | |
| Financial charges | 65/66B | €3,397 | €2,570 | -€828 | -24.4% |
| Recurring financial charges | 65 | €3,397 | €2,570 | -€828 | -24.4% |
| Debt charges | 650 | €2,621 | €2,570 | -€52 | -2.0% |
| Other financial charges | 652/9 | €776 | €0 | -€776 | -100% |
| Profit (loss) for the period before taxes | 9903 | €65,831 | €7,920 | -€57,911 | -88.0% |
| Income taxes | 67/77 | €20,269 | €5,410 | -€14,859 | -73.3% |
| Taxes | 670/3 | €21,246 | €5,410 | -€15,835 | -74.5% |
| Tax adjustments and reversals of tax provisions | 77 | €976 | €0 | -€976 | -100% |
| Profit (loss) for the period | 9904 | €45,562 | €2,510 | -€43,052 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,562 | €2,510 | -€43,052 | -94.5% |
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 14 October 2026 via checked.be.