ARILLAS: 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.
ARILLAS
Largest movements
- Tangible fixed assets +€22,250
up €22,250 (+7.9%), from €283,136 to €305,387
of which Land and buildings: +€23,814
- Cash -€21,526
down €21,526 (-68.7%), from €31,313 to €9,787
mainly Contributions, distributions and other (-€64,740) and Investment in fixed assets (net) (-€32,030)
- Other debts +€37,179
up €37,179 (+88.1%), from €42,210 to €79,389
- Debts after one year -€29,787
down €29,787 (-13.3%), from €223,537 to €193,750
- Profit (loss) carried forward -€14,574
down €14,574 (-100.0%), from €14,576 to €2
- Current portion of long-term debt +€5,971
up €5,971 (+20.4%), from €29,241 to €35,213
- Gross operating margin +€12,748
up €12,748 (+15.4%), from €82,602 to €95,350
- Taxes +€3,931
up €3,931 (+17.4%), from €22,626 to €26,557
- Depreciation +€1,334
up €1,334 (+15.8%), from €8,445 to €9,779
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 | €533,774 | €529,842 | -€3,932 | -0.7% |
| Fixed assets | 21/28 | €453,098 | €475,349 | +€22,250 | +4.9% |
| Tangible fixed assets | 22/27 | €283,136 | €305,387 | +€22,250 | +7.9% |
| Land and buildings | 22 | €278,012 | €301,826 | +€23,814 | +8.6% |
| Plant, machinery and equipment | 23 | €674 | €1,283 | +€609 | +90.2% |
| Furniture and vehicles | 24 | €4,450 | €2,278 | -€2,172 | -48.8% |
| Financial fixed assets | 28 | €169,962 | €169,962 | = | 0.0% |
| Current assets | 29/58 | €80,676 | €54,493 | -€26,183 | -32.5% |
| Amounts receivable within one year | 40/41 | €49,198 | €44,534 | -€4,664 | -9.5% |
| Trade receivables | 40 | €49,198 | €44,534 | -€4,664 | -9.5% |
| Cash at bank and in hand | 54/58 | €31,313 | €9,787 | -€21,526 | -68.7% |
| Deferred charges and accrued income | 490/1 | €165 | €172 | +€7 | +4.2% |
| Total equity and liabilities | 10/49 | €533,774 | €529,842 | -€3,932 | -0.7% |
| Equity | 10/15 | €211,016 | €196,554 | -€14,462 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,840 | €177,952 | +€112 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,980 | €176,092 | +€112 | +0.1% |
| Profit (loss) carried forward | 14 | €14,576 | €2 | -€14,574 | -100.0% |
| Amounts payable | 17/49 | €322,758 | €333,287 | +€10,529 | +3.3% |
| Amounts payable after more than one year | 17 | €223,537 | €193,750 | -€29,787 | -13.3% |
| Financial debts | 170/4 | €223,537 | €193,750 | -€29,787 | -13.3% |
| Amounts payable within one year | 42/48 | €88,888 | €131,320 | +€42,431 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €29,241 | €35,213 | +€5,971 | +20.4% |
| Trade debts | 44 | €3,165 | €2,648 | -€516 | -16.3% |
| Suppliers | 440/4 | €3,165 | €2,648 | -€516 | -16.3% |
| Taxes, remuneration and social security | 45 | €14,272 | €14,070 | -€202 | -1.4% |
| Taxes | 450/3 | €14,272 | €14,070 | -€202 | -1.4% |
| Other amounts payable | 47/48 | €42,210 | €79,389 | +€37,179 | +88.1% |
| Accrued charges and deferred income | 492/3 | €10,333 | €8,218 | -€2,116 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,445 | €9,779 | +€1,334 | +15.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €82,602 | €95,350 | +€12,748 | +15.4% |
| Operating profit (loss) | 9901 | €73,772 | €85,183 | +€11,410 | +15.5% |
| Financial income | 75/76B | €161 | €221 | +€60 | +37.2% |
| Recurring financial income | 75 | €161 | €221 | +€60 | +37.2% |
| Financial charges | 65/66B | €8,917 | €8,569 | -€348 | -3.9% |
| Recurring financial charges | 65 | €8,917 | €8,569 | -€348 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €65,017 | €76,835 | +€11,819 | +18.2% |
| Income taxes | 67/77 | €22,626 | €26,557 | +€3,931 | +17.4% |
| Profit (loss) for the period | 9904 | €42,391 | €50,278 | +€7,888 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,391 | €50,278 | +€7,888 | +18.6% |
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 27 October 2026 via checked.be.