Arla: 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.
Arla
Largest movements
- Tangible fixed assets -€19,950
down €19,950 (-3.2%), from €618,586 to €598,635
of which Land and buildings: -€18,952
- Receivables within one year +€7,087
up €7,087 (+58.0%), from €12,209 to €19,297
of which Other amounts receivable: +€5,574
- Debts after one year -€26,348
down €26,348 (-5.6%), from €471,539 to €445,192
- Profit (loss) carried forward -€25,959
down €25,959 (-89.7%), from €28,937 to €2,979
- Other debts +€25,588
up €25,588 (+35.9%), from €71,181 to €96,769
- Tax, wage and social debts +€11,072
up €11,072 (+169.0%), from €6,549 to €17,621
of which Taxes: +€10,208
- Financial charges -€5,871
down €5,871 (-42.7%), from €13,740 to €7,869
- Gross operating margin -€2,561
down €2,561 (-4.7%), from €54,349 to €51,789
- Depreciation +€666
up €666 (+3.2%), from €20,595 to €21,261
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 | €658,406 | €645,179 | -€13,227 | -2.0% |
| Fixed assets | 21/28 | €618,586 | €598,635 | -€19,950 | -3.2% |
| Tangible fixed assets | 22/27 | €618,586 | €598,635 | -€19,950 | -3.2% |
| Land and buildings | 22 | €614,415 | €595,464 | -€18,952 | -3.1% |
| Furniture and vehicles | 24 | €4,170 | €3,172 | -€998 | -23.9% |
| Current assets | 29/58 | €39,820 | €46,544 | +€6,723 | +16.9% |
| Amounts receivable within one year | 40/41 | €12,209 | €19,297 | +€7,087 | +58.0% |
| Trade receivables | 40 | €12,100 | €13,613 | +€1,513 | +12.5% |
| Other amounts receivable | 41 | €109 | €5,684 | +€5,574 | +5094.6% |
| Cash at bank and in hand | 54/58 | €23,789 | €27,128 | +€3,339 | +14.0% |
| Deferred charges and accrued income | 490/1 | €3,822 | €119 | -€3,703 | -96.9% |
| Total equity and liabilities | 10/49 | €658,406 | €645,179 | -€13,227 | -2.0% |
| Equity | 10/15 | €78,937 | €52,979 | -€25,959 | -32.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,937 | €2,979 | -€25,959 | -89.7% |
| Amounts payable | 17/49 | €579,469 | €592,200 | +€12,732 | +2.2% |
| Amounts payable after more than one year | 17 | €471,539 | €445,192 | -€26,348 | -5.6% |
| Financial debts | 170/4 | €471,539 | €445,192 | -€26,348 | -5.6% |
| Amounts payable within one year | 42/48 | €107,000 | €146,895 | +€39,896 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €25,945 | €28,872 | +€2,927 | +11.3% |
| Trade debts | 44 | €3,325 | €3,633 | +€309 | +9.3% |
| Suppliers | 440/4 | €3,325 | €3,633 | +€309 | +9.3% |
| Taxes, remuneration and social security | 45 | €6,549 | €17,621 | +€11,072 | +169.0% |
| Taxes | 450/3 | €5,973 | €16,181 | +€10,208 | +170.9% |
| Remuneration and social security | 454/9 | €576 | €1,440 | +€864 | +150.0% |
| Other amounts payable | 47/48 | €71,181 | €96,769 | +€25,588 | +35.9% |
| Accrued charges and deferred income | 492/3 | €930 | €113 | -€816 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,595 | €21,261 | +€666 | +3.2% |
| Other operating charges | 640/8 | €2,517 | €1,980 | -€537 | -21.3% |
| Gross operating margin | 9900 | €54,349 | €51,789 | -€2,561 | -4.7% |
| Operating profit (loss) | 9901 | €31,238 | €28,548 | -€2,689 | -8.6% |
| Financial income | 75/76B | €159 | €0 | -€159 | -100.0% |
| Recurring financial income | 75 | €159 | €0 | -€159 | -100.0% |
| Financial charges | 65/66B | €13,740 | €7,869 | -€5,871 | -42.7% |
| Recurring financial charges | 65 | €13,740 | €7,869 | -€5,871 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €17,656 | €20,679 | +€3,023 | +17.1% |
| Income taxes | 67/77 | €4,402 | €4,700 | +€298 | +6.8% |
| Profit (loss) for the period | 9904 | €13,254 | €15,979 | +€2,724 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,254 | €15,979 | +€2,724 | +20.6% |
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 9 October 2026 via checked.be.