ARILENA: 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.
ARILENA
Largest movements
- Receivables within one year -€189,108
down €189,108 (-99.5%), from €190,128 to €1,019
of which Other amounts receivable: -€177,774
- Cash +€34,382
up €34,382 (+111.2%), from €30,932 to €65,314
mainly Receivables within one year (+€189,108) and Net result for the year (+€49,876)
- Other debts -€156,603
down €156,603 (-74.1%), from €211,245 to €54,642
- Financial income -€6,035
down €6,035 (-98.0%), from €6,159 to €124
- Gross operating margin +€4,262
up €4,262 (+6.9%), from €61,568 to €65,830
- Taxes -€1,204
down €1,204 (-8.3%), from €14,584 to €13,381
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 | €237,593 | €83,006 | -€154,587 | -65.1% |
| Fixed assets | 21/28 | €10,117 | €9,083 | -€1,034 | -10.2% |
| Tangible fixed assets | 22/27 | €10,117 | €9,083 | -€1,034 | -10.2% |
| Furniture and vehicles | 24 | €3,191 | €2,511 | -€680 | -21.3% |
| Other tangible fixed assets | 26 | €6,926 | €6,572 | -€354 | -5.1% |
| Current assets | 29/58 | €227,476 | €73,924 | -€153,553 | -67.5% |
| Amounts receivable within one year | 40/41 | €190,128 | €1,019 | -€189,108 | -99.5% |
| Trade receivables | 40 | €11,334 | - | -€11,334 | |
| Other amounts receivable | 41 | €178,794 | €1,019 | -€177,774 | -99.4% |
| Cash at bank and in hand | 54/58 | €30,932 | €65,314 | +€34,382 | +111.2% |
| Deferred charges and accrued income | 490/1 | €6,417 | €7,590 | +€1,173 | +18.3% |
| Total equity and liabilities | 10/49 | €237,593 | €83,006 | -€154,587 | -65.1% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €234,593 | €80,006 | -€154,587 | -65.9% |
| Amounts payable within one year | 42/48 | €234,593 | €80,006 | -€154,587 | -65.9% |
| Trade debts | 44 | €108 | €1,748 | +€1,640 | +1520.8% |
| Suppliers | 440/4 | €108 | €1,748 | +€1,640 | +1520.8% |
| Taxes, remuneration and social security | 45 | €23,240 | €23,617 | +€376 | +1.6% |
| Taxes | 450/3 | €23,240 | €23,617 | +€376 | +1.6% |
| Other amounts payable | 47/48 | €211,245 | €54,642 | -€156,603 | -74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,068 | €1,698 | -€370 | -17.9% |
| Other operating charges | 640/8 | €1,004 | €919 | -€84 | -8.4% |
| Gross operating margin | 9900 | €61,568 | €65,830 | +€4,262 | +6.9% |
| Operating profit (loss) | 9901 | €58,496 | €63,212 | +€4,716 | +8.1% |
| Financial income | 75/76B | €6,159 | €124 | -€6,035 | -98.0% |
| Recurring financial income | 75 | €6,159 | €124 | -€6,035 | -98.0% |
| Financial charges | 65/66B | €54 | €79 | +€25 | +46.4% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Non-recurring financial charges | 66B | - | €24 | +€24 | |
| Profit (loss) for the period before taxes | 9903 | €64,601 | €63,257 | -€1,344 | -2.1% |
| Income taxes | 67/77 | €14,584 | €13,381 | -€1,204 | -8.3% |
| Profit (loss) for the period | 9904 | €50,017 | €49,876 | -€140 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,017 | €49,876 | -€140 | -0.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.