Arleca: 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.
Arleca
Largest movements
- Receivables within one year +€47,746
up €47,746 (+33.8%), from €141,350 to €189,096
of which Other amounts receivable: +€47,544
- Cash +€32,184
up €32,184 (+38.6%), from €83,485 to €115,669
mainly Net result for the year (+€99,139) and Depreciation (+€33,916)
- Tangible fixed assets -€31,851
down €31,851 (-8.5%), from €375,436 to €343,585
of which Land and buildings: -€16,000
- Reserves +€99,100
up €99,100 (+21.8%), from €453,830 to €552,930
- Other debts -€58,050
down €58,050 (-47.0%), from €123,435 to €65,385
- Tax, wage and social debts +€20,174
up €20,174 (+194.1%), from €10,395 to €30,569
- Debts after one year -€15,520
down €15,520 (-67.7%), from €22,938 to €7,417
- Gross operating margin +€64,511
up €64,511 (+60.9%), from €105,963 to €170,474
- Taxes +€23,216
up €23,216 (+119.1%), from €19,496 to €42,712
- Financial income +€4,199
up €4,199 (+63.1%), from €6,656 to €10,855
- Depreciation -€3,267
down €3,267 (-8.8%), from €37,183 to €33,916
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 | €646,167 | €695,288 | +€49,121 | +7.6% |
| Fixed assets | 21/28 | €414,328 | €382,477 | -€31,851 | -7.7% |
| Tangible fixed assets | 22/27 | €375,436 | €343,585 | -€31,851 | -8.5% |
| Land and buildings | 22 | €321,333 | €305,333 | -€16,000 | -5.0% |
| Furniture and vehicles | 24 | €54,103 | €38,252 | -€15,851 | -29.3% |
| Financial fixed assets | 28 | €38,892 | €38,892 | = | 0.0% |
| Current assets | 29/58 | €231,839 | €312,810 | +€80,971 | +34.9% |
| Amounts receivable within one year | 40/41 | €141,350 | €189,096 | +€47,746 | +33.8% |
| Trade receivables | 40 | €10,890 | €11,092 | +€202 | +1.9% |
| Other amounts receivable | 41 | €130,460 | €178,004 | +€47,544 | +36.4% |
| Cash at bank and in hand | 54/58 | €83,485 | €115,669 | +€32,184 | +38.6% |
| Deferred charges and accrued income | 490/1 | €7,004 | €8,046 | +€1,042 | +14.9% |
| Total equity and liabilities | 10/49 | €646,167 | €695,288 | +€49,121 | +7.6% |
| Equity | 10/15 | €472,706 | €571,845 | +€99,139 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €453,830 | €552,930 | +€99,100 | +21.8% |
| Distributable reserves | 133 | €453,830 | €552,930 | +€99,100 | +21.8% |
| Profit (loss) carried forward | 14 | €276 | €315 | +€39 | +14.2% |
| Amounts payable | 17/49 | €173,461 | €123,442 | -€50,018 | -28.8% |
| Amounts payable after more than one year | 17 | €22,938 | €7,417 | -€15,520 | -67.7% |
| Financial debts | 170/4 | €22,938 | €7,417 | -€15,520 | -67.7% |
| Amounts payable within one year | 42/48 | €150,523 | €116,025 | -€34,498 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €13,683 | €15,520 | +€1,838 | +13.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,010 | €4,551 | +€1,541 | +51.2% |
| Suppliers | 440/4 | €3,010 | €4,551 | +€1,541 | +51.2% |
| Taxes, remuneration and social security | 45 | €10,395 | €30,569 | +€20,174 | +194.1% |
| Taxes | 450/3 | €10,395 | €30,569 | +€20,174 | +194.1% |
| Other amounts payable | 47/48 | €123,435 | €65,385 | -€58,050 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,183 | €33,916 | -€3,267 | -8.8% |
| Other operating charges | 640/8 | €3,877 | €3,775 | -€102 | -2.6% |
| Gross operating margin | 9900 | €105,963 | €170,474 | +€64,511 | +60.9% |
| Operating profit (loss) | 9901 | €64,902 | €132,783 | +€67,881 | +104.6% |
| Financial income | 75/76B | €6,656 | €10,855 | +€4,199 | +63.1% |
| Recurring financial income | 75 | €6,656 | €10,855 | +€4,199 | +63.1% |
| Financial charges | 65/66B | €2,466 | €1,787 | -€679 | -27.6% |
| Recurring financial charges | 65 | €2,466 | €1,787 | -€679 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €69,092 | €141,851 | +€72,760 | +105.3% |
| Income taxes | 67/77 | €19,496 | €42,712 | +€23,216 | +119.1% |
| Profit (loss) for the period | 9904 | €49,596 | €99,139 | +€49,543 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,596 | €99,139 | +€49,543 | +99.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 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.