ARLEMA: 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.
ARLEMA
Largest movements
- Current investments +€40,000
up €40,000 (+23.5%), from €170,000 to €210,000
- Cash +€4,536
up €4,536 (+163.9%), from €2,768 to €7,304
mainly Other debts (+€140,158) and Net result for the year (+€32,628)
- Receivables within one year -€3,842
down €3,842 (-12.2%), from €31,460 to €27,618
- Other debts +€140,158
up €140,158 (+8705.7%), from €1,610 to €141,768
- Reserves -€132,918
down €132,918 (-71.2%), from €186,739 to €53,820
- Tax, wage and social debts +€32,528
up €32,528 (+315.9%), from €10,298 to €42,826
of which Taxes: +€30,918
- Gross operating margin +€26,401
up €26,401 (+122.4%), from €21,576 to €47,977
- Taxes +€6,859
up €6,859 (+81.5%), from €8,413 to €15,272
- Depreciation -€1,981
down €1,981 (-66.8%), from €2,966 to €984
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 | €206,759 | €246,469 | +€39,710 | +19.2% |
| Fixed assets | 21/28 | €2,531 | €1,546 | -€984 | -38.9% |
| Tangible fixed assets | 22/27 | €2,531 | €1,546 | -€984 | -38.9% |
| Plant, machinery and equipment | 23 | €144 | - | -€144 | |
| Furniture and vehicles | 24 | €1,530 | €1,118 | -€412 | -26.9% |
| Other tangible fixed assets | 26 | €857 | €428 | -€429 | -50.0% |
| Current assets | 29/58 | €204,228 | €244,922 | +€40,695 | +19.9% |
| Amounts receivable within one year | 40/41 | €31,460 | €27,618 | -€3,842 | -12.2% |
| Trade receivables | 40 | €31,460 | €27,618 | -€3,842 | -12.2% |
| Current investments | 50/53 | €170,000 | €210,000 | +€40,000 | +23.5% |
| Cash at bank and in hand | 54/58 | €2,768 | €7,304 | +€4,536 | +163.9% |
| Total equity and liabilities | 10/49 | €206,759 | €246,469 | +€39,710 | +19.2% |
| Equity | 10/15 | €192,939 | €60,020 | -€132,918 | -68.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €186,739 | €53,820 | -€132,918 | -71.2% |
| Distributable reserves | 133 | €186,739 | €53,820 | -€132,918 | -71.2% |
| Amounts payable | 17/49 | €13,820 | €186,448 | +€172,628 | +1249.1% |
| Amounts payable within one year | 42/48 | €13,820 | €186,448 | +€172,628 | +1249.1% |
| Trade debts | 44 | €1,912 | €1,855 | -€57 | -3.0% |
| Suppliers | 440/4 | €1,912 | €1,855 | -€57 | -3.0% |
| Taxes, remuneration and social security | 45 | €10,298 | €42,826 | +€32,528 | +315.9% |
| Taxes | 450/3 | €10,298 | €41,216 | +€30,918 | +300.2% |
| Remuneration and social security | 454/9 | - | €1,610 | +€1,610 | |
| Other amounts payable | 47/48 | €1,610 | €141,768 | +€140,158 | +8705.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,966 | €984 | -€1,981 | -66.8% |
| Other operating charges | 640/8 | €384 | €546 | +€161 | +42.0% |
| Gross operating margin | 9900 | €21,576 | €47,977 | +€26,401 | +122.4% |
| Operating profit (loss) | 9901 | €18,226 | €46,447 | +€28,221 | +154.8% |
| Financial income | 75/76B | €1,925 | €1,779 | -€146 | -7.6% |
| Recurring financial income | 75 | €1,925 | €1,779 | -€146 | -7.6% |
| Financial charges | 65/66B | €46 | €325 | +€279 | +602.3% |
| Recurring financial charges | 65 | €46 | €325 | +€279 | +602.3% |
| Profit (loss) for the period before taxes | 9903 | €20,105 | €47,901 | +€27,796 | +138.3% |
| Income taxes | 67/77 | €8,413 | €15,272 | +€6,859 | +81.5% |
| Profit (loss) for the period | 9904 | €11,692 | €32,628 | +€20,936 | +179.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,692 | €32,628 | +€20,936 | +179.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.