ARHôMANI: 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.
ARHôMANI
Largest movements
- Stocks and contracts +€1,745
up €1,745 (+6.3%), from €27,735 to €29,480
- Receivables within one year -€1,584
down €1,584 (-48.5%), from €3,268 to €1,684
of which Trade receivables: -€1,216
- Intangible fixed assets -€543
down €543 (-100%), from €543 to €0
- Profit (loss) carried forward +€1,946
up €1,946 (+4.0%), from -€48,671 to -€46,724
- Other debts -€1,451
down €1,451 (-2.3%), from €63,311 to €61,860
- Trade debts -€751
down €751 (-62.6%), from €1,200 to €449
- Gross operating margin -€217
down €217 (-6.4%), from €3,382 to €3,164
- Depreciation -€158
down €158 (-22.5%), from €701 to €543
- Financial charges -€129
down €129 (-31.0%), from €416 to €288
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 | €34,441 | €34,185 | -€256 | -0.7% |
| Fixed assets | 21/28 | €543 | €0 | -€543 | -100% |
| Intangible fixed assets | 21 | €543 | €0 | -€543 | -100% |
| Current assets | 29/58 | €33,897 | €34,185 | +€287 | +0.8% |
| Stocks and contracts in progress | 3 | €27,735 | €29,480 | +€1,745 | +6.3% |
| Stocks | 30/36 | €27,735 | €29,480 | +€1,745 | +6.3% |
| Amounts receivable within one year | 40/41 | €3,268 | €1,684 | -€1,584 | -48.5% |
| Trade receivables | 40 | €2,399 | €1,183 | -€1,216 | -50.7% |
| Other amounts receivable | 41 | €869 | €501 | -€368 | -42.3% |
| Cash at bank and in hand | 54/58 | €2,731 | €3,021 | +€290 | +10.6% |
| Deferred charges and accrued income | 490/1 | €164 | - | -€164 | |
| Total equity and liabilities | 10/49 | €34,441 | €34,185 | -€256 | -0.7% |
| Equity | 10/15 | -€30,071 | -€28,124 | +€1,946 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,671 | -€46,724 | +€1,946 | +4.0% |
| Amounts payable | 17/49 | €64,511 | €62,309 | -€2,202 | -3.4% |
| Amounts payable within one year | 42/48 | €64,511 | €62,309 | -€2,202 | -3.4% |
| Trade debts | 44 | €1,200 | €449 | -€751 | -62.6% |
| Suppliers | 440/4 | €1,200 | €449 | -€751 | -62.6% |
| Other amounts payable | 47/48 | €63,311 | €61,860 | -€1,451 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €701 | €543 | -€158 | -22.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €3,382 | €3,164 | -€217 | -6.4% |
| Operating profit (loss) | 9901 | €2,296 | €2,234 | -€63 | -2.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €416 | €288 | -€129 | -31.0% |
| Recurring financial charges | 65 | €416 | €288 | -€129 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €1,880 | €1,946 | +€66 | +3.5% |
| Profit (loss) for the period | 9904 | €1,880 | €1,946 | +€66 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,880 | €1,946 | +€66 | +3.5% |
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 20 October 2026 via checked.be.