ARHIRE PRO CONSTRUCT: 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.
ARHIRE PRO CONSTRUCT
Largest movements
- Receivables within one year +€26,267
up €26,267 (+118%), from €22,257 to €48,524
of which Trade receivables: +€28,494
- Deferred charges and accrued income +€4,346
up €4,346 (+14.5%), from €30,000 to €34,346
- Cash -€2,716
down €2,716 (-38.8%), from €7,004 to €4,288
mainly Receivables within one year (-€26,267) and Investment in fixed assets (net) (-€7,208)
- Tangible fixed assets +€2,277
up €2,277 (+94.2%), from €2,419 to €4,696
of which Furniture and vehicles: +€3,198
- Trade debts +€27,149
up €27,149 (+334%), from €8,128 to €35,278
of which Bills of exchange payable: +€18,650
- Other debts +€4,798
new in 2025: €4,798
- Tax, wage and social debts -€2,800
down €2,800 (-63.6%), from €4,400 to €1,600
- Profit (loss) carried forward +€1,027
up €1,027 (+2.5%), from €41,184 to €42,211
- Purchases and services -€53,011
down €53,011 (-13.3%), from €398,461 to €345,450
- Turnover -€51,124
down €51,124 (-12.6%), from €407,339 to €356,215
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 | €61,772 | €91,947 | +€30,175 | +48.8% |
| Fixed assets | 21/28 | €2,511 | €4,789 | +€2,277 | +90.7% |
| Tangible fixed assets | 22/27 | €2,419 | €4,696 | +€2,277 | +94.2% |
| Plant, machinery and equipment | 23 | €1,655 | €734 | -€921 | -55.7% |
| Furniture and vehicles | 24 | €764 | €3,962 | +€3,198 | +419% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €59,261 | €87,159 | +€27,898 | +47.1% |
| Amounts receivable within one year | 40/41 | €22,257 | €48,524 | +€26,267 | +118% |
| Trade receivables | 40 | €14,251 | €42,746 | +€28,494 | +200% |
| Other amounts receivable | 41 | €8,006 | €5,779 | -€2,227 | -27.8% |
| Cash at bank and in hand | 54/58 | €7,004 | €4,288 | -€2,716 | -38.8% |
| Deferred charges and accrued income | 490/1 | €30,000 | €34,346 | +€4,346 | +14.5% |
| Total equity and liabilities | 10/49 | €61,772 | €91,947 | +€30,175 | +48.8% |
| Equity | 10/15 | €49,244 | €50,271 | +€1,027 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €41,184 | €42,211 | +€1,027 | +2.5% |
| Amounts payable | 17/49 | €12,528 | €41,676 | +€29,148 | +233% |
| Amounts payable within one year | 42/48 | €12,528 | €41,676 | +€29,148 | +233% |
| Trade debts | 44 | €8,128 | €35,278 | +€27,149 | +334% |
| Suppliers | 440/4 | €6,661 | €15,160 | +€8,499 | +128% |
| Bills of exchange payable | 441 | €1,467 | €20,117 | +€18,650 | +1,271% |
| Taxes, remuneration and social security | 45 | €4,400 | €1,600 | -€2,800 | -63.6% |
| Taxes | 450/3 | €4,400 | €1,600 | -€2,800 | -63.6% |
| Other amounts payable | 47/48 | - | €4,798 | +€4,798 | |
| Turnover | 70 | €407,339 | €356,215 | -€51,124 | -12.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €398,461 | €345,450 | -€53,011 | -13.3% |
| Remuneration, social security and pensions | 62 | €578 | €1,495 | +€917 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €4,931 | +€3,764 | +323% |
| Other operating charges | 640/8 | €1,727 | €1,381 | -€346 | -20.0% |
| Gross operating margin | 9900 | €8,878 | €10,765 | +€1,887 | +21.3% |
| Operating profit (loss) | 9901 | €5,407 | €2,959 | -€2,448 | -45.3% |
| Financial income | 75/76B | €187 | €158 | -€29 | -15.3% |
| Recurring financial income | 75 | €187 | €158 | -€29 | -15.3% |
| Financial charges | 65/66B | €227 | €296 | +€69 | +30.6% |
| Recurring financial charges | 65 | €227 | €296 | +€69 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €5,367 | €2,821 | -€2,546 | -47.4% |
| Income taxes | 67/77 | €3,854 | €1,794 | -€2,060 | -53.4% |
| Profit (loss) for the period | 9904 | €1,513 | €1,027 | -€486 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,513 | €1,027 | -€486 | -32.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.