ARJ EAT: 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.
ARJ EAT
Largest movements
- Receivables within one year -€1,096
down €1,096 (-87.4%), from €1,253 to €157
- Tangible fixed assets -€833
down €833 (-47.4%), from €1,757 to €924
of which Furniture and vehicles: -€783
- Cash +€828
up €828 (+312%), from €265 to €1,093
mainly Receivables within one year (+€1,096) and Depreciation (+€833)
- Profit (loss) carried forward -€1,158
down €1,158 (-2.3%), from -€50,008 to -€51,165
- Other debts +€282
up €282 (+0.6%), from €48,058 to €48,340
- Trade debts -€226
no longer reported in 2024 (was €226)
- Purchases and services -€4,214
no longer reported in 2024 (was €4,214)
- Gross operating margin +€3,893
no longer reported in 2024 (was -€3,893)
- Financial income -€844
no longer reported in 2024 (was €844)
of which Financial income: -€844
- Turnover -€321
no longer reported in 2024 (was €321)
- Financial charges -€194
down €194 (-61.4%), from €316 to €122
of which Financial charges: -€254
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,276 | €2,175 | -€1,101 | -33.6% |
| Fixed assets | 21/28 | €1,757 | €924 | -€833 | -47.4% |
| Tangible fixed assets | 22/27 | €1,757 | €924 | -€833 | -47.4% |
| Furniture and vehicles | 24 | €1,558 | €775 | -€783 | -50.3% |
| Other tangible fixed assets | 26 | €199 | €149 | -€50 | -25.1% |
| Current assets | 29/58 | €1,518 | €1,250 | -€268 | -17.6% |
| Amounts receivable within one year | 40/41 | €1,253 | €157 | -€1,096 | -87.4% |
| Other amounts receivable | 41 | €1,253 | €157 | -€1,096 | -87.4% |
| Cash at bank and in hand | 54/58 | €265 | €1,093 | +€828 | +312% |
| Total equity and liabilities | 10/49 | €3,276 | €2,175 | -€1,101 | -33.6% |
| Equity | 10/15 | -€45,008 | -€46,165 | -€1,158 | -2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,008 | -€51,165 | -€1,158 | -2.3% |
| Amounts payable | 17/49 | €48,284 | €48,340 | +€56 | +0.1% |
| Amounts payable within one year | 42/48 | €48,284 | €48,340 | +€56 | +0.1% |
| Trade debts | 44 | €226 | - | -€226 | |
| Suppliers | 440/4 | €226 | - | -€226 | |
| Other amounts payable | 47/48 | €48,058 | €48,340 | +€282 | +0.6% |
| Turnover | 70 | €321 | - | -€321 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,214 | - | -€4,214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €833 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €202 | -€145 | -41.8% |
| Gross operating margin | 9900 | -€3,893 | - | +€3,893 | |
| Operating profit (loss) | 9901 | -€5,074 | -€1,036 | +€4,038 | +79.6% |
| Financial income | 75/76B | €844 | - | -€844 | |
| Recurring financial income | 75 | €844 | - | -€844 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €316 | €122 | -€194 | -61.4% |
| Recurring financial charges | 65 | €316 | €62 | -€254 | -80.4% |
| Non-recurring financial charges | 66B | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | -€4,546 | -€1,158 | +€3,389 | +74.5% |
| Profit (loss) for the period | 9904 | -€4,546 | -€1,158 | +€3,389 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,546 | -€1,158 | +€3,389 | +74.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.