Arlan: 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.
Arlan
Largest movements
- Cash -€18,065
down €18,065 (-95.4%), from €18,933 to €868
- Receivables within one year -€16,136
down €16,136 (-98.0%), from €16,471 to €335
of which Other amounts receivable: -€16,393
- Current investments +€14,252
new in 2025: €14,252
- Tangible fixed assets -€12,634
down €12,634 (-12.5%), from €100,815 to €88,182
of which Land and buildings: -€12,550
- Deferred charges and accrued income -€1,425
down €1,425 (-70.4%), from €2,023 to €598
- Contributions -€30,000
down €30,000 (-17.3%), from €173,525 to €143,525
of which Capital: -€173,525
- Profit (loss) carried forward -€14,177
down €14,177 (-36.3%), from -€39,046 to -€53,223
- Other debts +€12,523
up €12,523 (+9276.1%), from €135 to €12,658
- Gross operating margin -€4,376
down €4,376 (-71.7%), from €6,104 to €1,728
- Depreciation -€1,380
down €1,380 (-18.3%), from €7,555 to €6,175
- Financial income -€860
down €860 (-87.1%), from €988 to €127
- Other operating charges +€373
up €373 (+7.2%), from €5,213 to €5,586
- Financial charges +€214
up €214 (+244.2%), from €88 to €301
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,415 | €104,407 | -€34,008 | -24.6% |
| Fixed assets | 21/28 | €100,988 | €88,354 | -€12,634 | -12.5% |
| Tangible fixed assets | 22/27 | €100,815 | €88,182 | -€12,634 | -12.5% |
| Land and buildings | 22 | €100,732 | €88,182 | -€12,550 | -12.5% |
| Furniture and vehicles | 24 | €83 | - | -€83 | |
| Financial fixed assets | 28 | €173 | €173 | = | 0.0% |
| Current assets | 29/58 | €37,427 | €16,053 | -€21,374 | -57.1% |
| Amounts receivable within one year | 40/41 | €16,471 | €335 | -€16,136 | -98.0% |
| Trade receivables | 40 | - | €257 | +€257 | |
| Other amounts receivable | 41 | €16,471 | €78 | -€16,393 | -99.5% |
| Current investments | 50/53 | - | €14,252 | +€14,252 | |
| Cash at bank and in hand | 54/58 | €18,933 | €868 | -€18,065 | -95.4% |
| Deferred charges and accrued income | 490/1 | €2,023 | €598 | -€1,425 | -70.4% |
| Total equity and liabilities | 10/49 | €138,415 | €104,407 | -€34,008 | -24.6% |
| Equity | 10/15 | €135,926 | €91,749 | -€44,177 | -32.5% |
| Contributions | 10/11 | €173,525 | €143,525 | -€30,000 | -17.3% |
| Capital | 10 | €173,525 | - | -€173,525 | |
| Issued capital | 100 | €173,525 | - | -€173,525 | |
| Outside capital | 11 | - | €143,525 | +€143,525 | |
| Other | 1109/19 | - | €143,525 | +€143,525 | |
| Reserves | 13 | €1,447 | €1,447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,447 | - | -€1,447 | |
| Legal reserve | 130 | €1,447 | - | -€1,447 | |
| Distributable reserves | 133 | - | €1,447 | +€1,447 | |
| Profit (loss) carried forward | 14 | -€39,046 | -€53,223 | -€14,177 | -36.3% |
| Amounts payable | 17/49 | €2,488 | €12,658 | +€10,169 | +408.7% |
| Amounts payable within one year | 42/48 | €1,285 | €12,658 | +€11,373 | +885.0% |
| Trade debts | 44 | €1,150 | - | -€1,150 | |
| Suppliers | 440/4 | €1,150 | - | -€1,150 | |
| Other amounts payable | 47/48 | €135 | €12,658 | +€12,523 | +9276.1% |
| Accrued charges and deferred income | 492/3 | €1,203 | - | -€1,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,555 | €6,175 | -€1,380 | -18.3% |
| Other operating charges | 640/8 | €5,213 | €5,586 | +€373 | +7.2% |
| Gross operating margin | 9900 | €6,104 | €1,728 | -€4,376 | -71.7% |
| Operating profit (loss) | 9901 | -€6,665 | -€10,034 | -€3,369 | -50.5% |
| Financial income | 75/76B | €988 | €127 | -€860 | -87.1% |
| Recurring financial income | 75 | €988 | €127 | -€860 | -87.1% |
| Financial charges | 65/66B | €88 | €301 | +€214 | +244.2% |
| Recurring financial charges | 65 | €88 | €301 | +€214 | +244.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,765 | -€10,208 | -€4,443 | -77.1% |
| Profit (loss) for the period | 9904 | -€5,765 | -€10,208 | -€4,443 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,765 | -€10,208 | -€4,443 | -77.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.