ARESTOR: 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.
ARESTOR
Largest movements
- Receivables within one year -€9,993
down €9,993 (-100.0%), from €9,995 to €2
of which Trade receivables: -€9,995
- Cash -€5,500
down €5,500 (-11.8%), from €46,475 to €40,975
mainly Trade debts (-€9,867) and Contributions, distributions and other (-€7,746)
- Trade debts -€9,867
no longer reported in 2024 (was €9,867)
- Profit (loss) carried forward -€8,120
down €8,120 (-45.0%), from -€18,052 to -€26,172
- Other debts +€8,042
up €8,042 (+241.0%), from €3,337 to €11,379
- Tax, wage and social debts -€5,548
down €5,548 (-66.3%), from €8,367 to €2,819
- Other operating charges -€24,589
down €24,589 (-98.5%), from €24,976 to €387
- Gross operating margin -€21,153
down €21,153 (-77.7%), from €27,218 to €6,065
- Taxes -€4,043
down €4,043 (-40.3%), from €10,043 to €6,000
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.
Cash bridge derived
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 | €56,470 | €40,977 | -€15,493 | -27.4% |
| Current assets | 29/58 | €56,470 | €40,977 | -€15,493 | -27.4% |
| Amounts receivable within one year | 40/41 | €9,995 | €2 | -€9,993 | -100.0% |
| Trade receivables | 40 | €9,995 | - | -€9,995 | |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €46,475 | €40,975 | -€5,500 | -11.8% |
| Total equity and liabilities | 10/49 | €56,470 | €40,977 | -€15,493 | -27.4% |
| Equity | 10/15 | €34,899 | €26,779 | -€8,120 | -23.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €52,950 | €52,950 | = | 0.0% |
| Distributable reserves | 133 | €52,950 | €52,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,052 | -€26,172 | -€8,120 | -45.0% |
| Amounts payable | 17/49 | €21,571 | €14,198 | -€7,373 | -34.2% |
| Amounts payable within one year | 42/48 | €21,571 | €14,198 | -€7,373 | -34.2% |
| Trade debts | 44 | €9,867 | - | -€9,867 | |
| Suppliers | 440/4 | €9,867 | - | -€9,867 | |
| Taxes, remuneration and social security | 45 | €8,367 | €2,819 | -€5,548 | -66.3% |
| Taxes | 450/3 | €8,367 | €2,819 | -€5,548 | -66.3% |
| Other amounts payable | 47/48 | €3,337 | €11,379 | +€8,042 | +241.0% |
| Other operating charges | 640/8 | €24,976 | €387 | -€24,589 | -98.5% |
| Gross operating margin | 9900 | €27,218 | €6,065 | -€21,153 | -77.7% |
| Operating profit (loss) | 9901 | €2,242 | €5,678 | +€3,436 | +153.3% |
| Financial charges | 65/66B | €46 | €52 | +€6 | +13.0% |
| Recurring financial charges | 65 | €46 | €52 | +€6 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €2,196 | €5,626 | +€3,430 | +156.2% |
| Income taxes | 67/77 | €10,043 | €6,000 | -€4,043 | -40.3% |
| Profit (loss) for the period | 9904 | -€7,847 | -€374 | +€7,473 | +95.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,847 | -€374 | +€7,473 | +95.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.