ARFIL: 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.
ARFIL
Largest movements
- Receivables within one year +€198
new in 2025: €198
- Trade debts +€1,141
up €1,141 (+9.8%), from €11,610 to €12,751
- Profit (loss) carried forward -€1,093
down €1,093 (-1.1%), from -€97,022 to -€98,115
- Accrued charges and deferred income +€150
up €150 (+15.0%), from €1,000 to €1,150
- Other operating charges -€875
down €875 (-77.8%), from €1,125 to €250
- Gross operating margin -€843
down €843, from €0 to -€843
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €198 | +€198 | |
| Current assets | 29/58 | - | €198 | +€198 | |
| Amounts receivable within one year | 40/41 | - | €198 | +€198 | |
| Other amounts receivable | 41 | - | €198 | +€198 | |
| Total equity and liabilities | 10/49 | - | €198 | +€198 | |
| Equity | 10/15 | -€45,684 | -€46,777 | -€1,093 | -2.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €21,338 | €21,338 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €18,338 | €18,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,022 | -€98,115 | -€1,093 | -1.1% |
| Amounts payable | 17/49 | €45,684 | €46,975 | +€1,291 | +2.8% |
| Amounts payable within one year | 42/48 | €44,684 | €45,825 | +€1,141 | +2.6% |
| Trade debts | 44 | €11,610 | €12,751 | +€1,141 | +9.8% |
| Suppliers | 440/4 | €11,610 | €12,751 | +€1,141 | +9.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €33,074 | €33,074 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,150 | +€150 | +15.0% |
| Other operating charges | 640/8 | €1,125 | €250 | -€875 | -77.8% |
| Gross operating margin | 9900 | €0 | -€843 | -€843 | |
| Operating profit (loss) | 9901 | -€1,125 | -€1,093 | +€32 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,125 | -€1,093 | +€32 | +2.9% |
| Profit (loss) for the period | 9904 | -€1,125 | -€1,093 | +€32 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,125 | -€1,093 | +€32 | +2.9% |
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 5 October 2026 via checked.be.