Arin: 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.
Arin
Largest movements
- Tangible fixed assets +€455,671
up €455,671 (+49.0%), from €929,391 to €1.4m
of which Assets under construction and advance payments: +€498,916
- Receivables within one year +€248,146
up €248,146 (+994174.3%), from €25 to €248,171
of which Other amounts receivable: +€240,173
- Debts after one year +€568,875
up €568,875 (+92.5%), from €615,213 to €1.2m
- Reserves +€332,205
up €332,205 (+107.7%), from €308,352 to €640,557
- Profit (loss) carried forward -€205,885
down €205,885 (-100.0%), from €205,885 to €0
- Other debts +€44,904
up €44,904 (+45.2%), from €99,443 to €144,347
- Accrued charges and deferred income -€34,500
down €34,500 (-23.0%), from €150,185 to €115,685
- Financial income +€14,665
up €14,665 (+13.1%), from €111,669 to €126,334
- Financial charges +€13,059
up €13,059 (+48.6%), from €26,870 to €39,929
- Gross operating margin +€12,097
up €12,097 (+13.3%), from €91,151 to €103,248
- Taxes -€1,960
down €1,960 (-13.4%), from €14,592 to €12,632
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 | €1,549,383 | €2,257,977 | +€708,594 | +45.7% |
| Fixed assets | 21/28 | €1,473,391 | €1,929,062 | +€455,671 | +30.9% |
| Tangible fixed assets | 22/27 | €929,391 | €1,385,062 | +€455,671 | +49.0% |
| Land and buildings | 22 | €929,391 | €886,146 | -€43,245 | -4.7% |
| Assets under construction and advance payments | 27 | - | €498,916 | +€498,916 | |
| Financial fixed assets | 28 | €544,000 | €544,000 | = | 0.0% |
| Current assets | 29/58 | €75,992 | €328,915 | +€252,923 | +332.8% |
| Amounts receivable within one year | 40/41 | €25 | €248,171 | +€248,146 | +994174.3% |
| Trade receivables | 40 | - | €7,973 | +€7,973 | |
| Other amounts receivable | 41 | €25 | €240,198 | +€240,173 | +962231.2% |
| Cash at bank and in hand | 54/58 | €65,766 | €70,928 | +€5,162 | +7.8% |
| Deferred charges and accrued income | 490/1 | €10,201 | €9,816 | -€385 | -3.8% |
| Total equity and liabilities | 10/49 | €1,549,383 | €2,257,977 | +€708,594 | +45.7% |
| Equity | 10/15 | €594,837 | €721,157 | +€126,320 | +21.2% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €308,352 | €640,557 | +€332,205 | +107.7% |
| Distributable reserves | 133 | €308,352 | €640,557 | +€332,205 | +107.7% |
| Profit (loss) carried forward | 14 | €205,885 | €0 | -€205,885 | -100.0% |
| Amounts payable | 17/49 | €954,546 | €1,536,820 | +€582,274 | +61.0% |
| Amounts payable after more than one year | 17 | €615,213 | €1,184,088 | +€568,875 | +92.5% |
| Financial debts | 170/4 | €615,213 | €1,184,088 | +€568,875 | +92.5% |
| Amounts payable within one year | 42/48 | €189,148 | €237,048 | +€47,899 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €81,091 | €79,924 | -€1,167 | -1.4% |
| Trade debts | 44 | €284 | €144 | -€140 | -49.3% |
| Suppliers | 440/4 | €284 | €144 | -€140 | -49.3% |
| Taxes, remuneration and social security | 45 | €8,330 | €12,632 | +€4,302 | +51.7% |
| Taxes | 450/3 | €8,330 | €12,632 | +€4,302 | +51.7% |
| Other amounts payable | 47/48 | €99,443 | €144,347 | +€44,904 | +45.2% |
| Accrued charges and deferred income | 492/3 | €150,185 | €115,685 | -€34,500 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,245 | €43,245 | +€0 | 0.0% |
| Other operating charges | 640/8 | €7,122 | €7,456 | +€334 | +4.7% |
| Gross operating margin | 9900 | €91,151 | €103,248 | +€12,097 | +13.3% |
| Operating profit (loss) | 9901 | €40,785 | €52,547 | +€11,762 | +28.8% |
| Financial income | 75/76B | €111,669 | €126,334 | +€14,665 | +13.1% |
| Recurring financial income | 75 | €111,669 | €126,334 | +€14,665 | +13.1% |
| Financial charges | 65/66B | €26,870 | €39,929 | +€13,059 | +48.6% |
| Recurring financial charges | 65 | €26,870 | €39,929 | +€13,059 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €125,584 | €138,952 | +€13,368 | +10.6% |
| Income taxes | 67/77 | €14,592 | €12,632 | -€1,960 | -13.4% |
| Profit (loss) for the period | 9904 | €110,992 | €126,320 | +€15,328 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €110,992 | €126,320 | +€15,328 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.