ARHOME: 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.
ARHOME
Largest movements
- Cash -€14,526
down €14,526 (-93.4%), from €15,553 to €1,027
mainly Current portion of long-term debt (-€26,237) and Net result for the year (-€15,672)
- Receivables within one year -€5,878
down €5,878 (-2.5%), from €239,557 to €233,679
of which Other amounts receivable: -€7,213
- Tangible fixed assets -€2,851
down €2,851 (-32.0%), from €8,918 to €6,067
- Current portion of long-term debt -€26,237
no longer reported in 2025 (was €26,237)
- Profit (loss) carried forward -€15,672
down €15,672 (-9.5%), from €165,421 to €149,749
- Other debts +€14,194
up €14,194 (+22.3%), from €63,554 to €77,748
- Trade debts +€3,159
up €3,159 (+233.5%), from €1,353 to €4,511
- Gross operating margin +€16,130
up €16,130 (+62.0%), from -€26,019 to -€9,890
- Financial income -€3,053
down €3,053 (-52.5%), from €5,818 to €2,765
- Other operating charges -€770
down €770 (-65.8%), from €1,170 to €400
- Depreciation -€377
down €377 (-11.7%), from €3,228 to €2,851
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
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 | €270,825 | €246,268 | -€24,557 | -9.1% |
| Fixed assets | 21/28 | €14,413 | €11,562 | -€2,851 | -19.8% |
| Tangible fixed assets | 22/27 | €8,918 | €6,067 | -€2,851 | -32.0% |
| Furniture and vehicles | 24 | €8,918 | €6,067 | -€2,851 | -32.0% |
| Financial fixed assets | 28 | €5,495 | €5,495 | = | 0.0% |
| Current assets | 29/58 | €256,412 | €234,706 | -€21,706 | -8.5% |
| Amounts receivable within one year | 40/41 | €239,557 | €233,679 | -€5,878 | -2.5% |
| Trade receivables | 40 | €980 | €2,315 | +€1,335 | +136.2% |
| Other amounts receivable | 41 | €238,577 | €231,364 | -€7,213 | -3.0% |
| Cash at bank and in hand | 54/58 | €15,553 | €1,027 | -€14,526 | -93.4% |
| Deferred charges and accrued income | 490/1 | €1,302 | - | -€1,302 | |
| Total equity and liabilities | 10/49 | €270,825 | €246,268 | -€24,557 | -9.1% |
| Equity | 10/15 | €179,681 | €164,009 | -€15,672 | -8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,421 | €149,749 | -€15,672 | -9.5% |
| Amounts payable | 17/49 | €91,144 | €82,259 | -€8,885 | -9.7% |
| Amounts payable within one year | 42/48 | €91,144 | €82,259 | -€8,885 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €26,237 | - | -€26,237 | |
| Trade debts | 44 | €1,353 | €4,511 | +€3,159 | +233.5% |
| Suppliers | 440/4 | €1,353 | €4,511 | +€3,159 | +233.5% |
| Other amounts payable | 47/48 | €63,554 | €77,748 | +€14,194 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,228 | €2,851 | -€377 | -11.7% |
| Other operating charges | 640/8 | €1,170 | €400 | -€770 | -65.8% |
| Gross operating margin | 9900 | -€26,019 | -€9,890 | +€16,130 | +62.0% |
| Operating profit (loss) | 9901 | -€30,417 | -€13,141 | +€17,277 | +56.8% |
| Financial income | 75/76B | €5,818 | €2,765 | -€3,053 | -52.5% |
| Recurring financial income | 75 | €5,818 | €2,765 | -€3,053 | -52.5% |
| Financial charges | 65/66B | €5,052 | €5,297 | +€245 | +4.9% |
| Recurring financial charges | 65 | €5,052 | €5,297 | +€245 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,651 | -€15,672 | +€13,979 | +47.1% |
| Profit (loss) for the period | 9904 | -€29,651 | -€15,672 | +€13,979 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,651 | -€15,672 | +€13,979 | +47.1% |
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.