ARLA Projects: 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 Projects
Largest movements
- Current investments +€6,510
up €6,510 (+53.5%), from €12,171 to €18,681
- Intangible fixed assets +€3,464
up €3,464 (+134.8%), from €2,569 to €6,034
- Receivables within one year +€2,375
up €2,375 (+18.6%), from €12,802 to €15,177
of which Trade receivables: +€2,266
- Tangible fixed assets +€1,768
up €1,768 (+82.6%), from €2,139 to €3,907
of which Plant, machinery and equipment: +€1,820
- Cash -€1,497
down €1,497 (-46.6%), from €3,217 to €1,719
mainly Investment in fixed assets (net) (-€8,138) and Current investments (-€6,510)
- Reserves +€11,474
up €11,474 (+115.4%), from €9,939 to €21,413
- Trade debts +€1,767
up €1,767 (+56.3%), from €3,139 to €4,906
- Other debts -€1,285
down €1,285 (-18.9%), from €6,797 to €5,512
- Tax, wage and social debts +€1,270
up €1,270 (+17.4%), from €7,315 to €8,585
- Accrued charges and deferred income +€620
new in 2025: €620
- Gross operating margin +€6,932
up €6,932 (+45.3%), from €15,317 to €22,249
- Depreciation +€2,678
up €2,678 (+1174.4%), from €228 to €2,906
- Financial charges +€1,892
up €1,892 (+127.4%), from €1,485 to €3,376
- Taxes +€766
up €766 (+25.3%), from €3,023 to €3,789
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 | €32,899 | €46,610 | +€13,711 | +41.7% |
| Fixed assets | 21/28 | €4,709 | €9,941 | +€5,232 | +111.1% |
| Intangible fixed assets | 21 | €2,569 | €6,034 | +€3,464 | +134.8% |
| Tangible fixed assets | 22/27 | €2,139 | €3,907 | +€1,768 | +82.6% |
| Plant, machinery and equipment | 23 | €459 | €2,279 | +€1,820 | +396.1% |
| Furniture and vehicles | 24 | €1,680 | €1,628 | -€52 | -3.1% |
| Current assets | 29/58 | €28,190 | €36,669 | +€8,479 | +30.1% |
| Amounts receivable within one year | 40/41 | €12,802 | €15,177 | +€2,375 | +18.6% |
| Trade receivables | 40 | €12,705 | €14,971 | +€2,266 | +17.8% |
| Other amounts receivable | 41 | €97 | €206 | +€109 | +111.9% |
| Current investments | 50/53 | €12,171 | €18,681 | +€6,510 | +53.5% |
| Cash at bank and in hand | 54/58 | €3,217 | €1,719 | -€1,497 | -46.6% |
| Deferred charges and accrued income | 490/1 | - | €1,092 | +€1,092 | |
| Total equity and liabilities | 10/49 | €32,899 | €46,610 | +€13,711 | +41.7% |
| Equity | 10/15 | €14,939 | €26,413 | +€11,474 | +76.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,939 | €21,413 | +€11,474 | +115.4% |
| Distributable reserves | 133 | €9,939 | €21,413 | +€11,474 | +115.4% |
| Amounts payable | 17/49 | €17,960 | €20,197 | +€2,238 | +12.5% |
| Amounts payable within one year | 42/48 | €17,960 | €19,578 | +€1,618 | +9.0% |
| Financial debts | 43 | €709 | €575 | -€134 | -18.9% |
| Credit institutions | 430/8 | €709 | €575 | -€134 | -18.9% |
| Trade debts | 44 | €3,139 | €4,906 | +€1,767 | +56.3% |
| Suppliers | 440/4 | €3,139 | €4,906 | +€1,767 | +56.3% |
| Taxes, remuneration and social security | 45 | €7,315 | €8,585 | +€1,270 | +17.4% |
| Taxes | 450/3 | €7,315 | €8,585 | +€1,270 | +17.4% |
| Other amounts payable | 47/48 | €6,797 | €5,512 | -€1,285 | -18.9% |
| Accrued charges and deferred income | 492/3 | - | €620 | +€620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €2,906 | +€2,678 | +1174.4% |
| Other operating charges | 640/8 | €643 | €770 | +€127 | +19.7% |
| Gross operating margin | 9900 | €15,317 | €22,249 | +€6,932 | +45.3% |
| Operating profit (loss) | 9901 | €14,446 | €18,573 | +€4,128 | +28.6% |
| Financial income | 75/76B | €1 | €65 | +€65 | +8071.3% |
| Recurring financial income | 75 | €1 | €65 | +€65 | +8071.3% |
| Financial charges | 65/66B | €1,485 | €3,376 | +€1,892 | +127.4% |
| Recurring financial charges | 65 | €1,485 | €3,376 | +€1,892 | +127.4% |
| Profit (loss) for the period before taxes | 9903 | €12,962 | €15,263 | +€2,301 | +17.8% |
| Income taxes | 67/77 | €3,023 | €3,789 | +€766 | +25.3% |
| Profit (loss) for the period | 9904 | €9,939 | €11,474 | +€1,535 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,939 | €11,474 | +€1,535 | +15.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.