Arlemis: 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.
Arlemis
Largest movements
- Receivables within one year +€42,120
up €42,120 (+273%), from €15,441 to €57,561
of which Trade receivables: +€44,190
- Cash +€9,903
up €9,903 (+4.7%), from €209,949 to €219,852
mainly Net result for the year (+€32,815) and Other debts (+€32,451)
- Deferred charges and accrued income -€9,077
down €9,077 (-80.5%), from €11,280 to €2,204
- Other debts +€32,451
up €32,451 (+256%), from €12,655 to €45,106
- Tax, wage and social debts +€8,817
up €8,817 (+47.3%), from €18,633 to €27,449
of which Taxes: +€6,686
- Gross operating margin -€11,234
down €11,234 (-19.3%), from €58,351 to €47,116
- Taxes -€2,696
down €2,696 (-17.1%), from €15,727 to €13,030
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.
Derived cash bridge
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 | €236,671 | €280,659 | +€43,988 | +18.6% |
| Fixed assets | 21/28 | - | €1,041 | +€1,041 | |
| Tangible fixed assets | 22/27 | - | €1,041 | +€1,041 | |
| Furniture and vehicles | 24 | - | €1,041 | +€1,041 | |
| Current assets | 29/58 | €236,671 | €279,617 | +€42,946 | +18.1% |
| Amounts receivable within one year | 40/41 | €15,441 | €57,561 | +€42,120 | +273% |
| Trade receivables | 40 | €13,371 | €57,561 | +€44,190 | +331% |
| Other amounts receivable | 41 | €2,071 | - | -€2,071 | |
| Cash at bank and in hand | 54/58 | €209,949 | €219,852 | +€9,903 | +4.7% |
| Deferred charges and accrued income | 490/1 | €11,280 | €2,204 | -€9,077 | -80.5% |
| Total equity and liabilities | 10/49 | €236,671 | €280,659 | +€43,988 | +18.6% |
| Equity | 10/15 | €204,729 | €206,815 | +€2,086 | +1.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €199,729 | €201,815 | +€2,086 | +1.0% |
| Distributable reserves | 133 | €199,729 | €201,815 | +€2,086 | +1.0% |
| Amounts payable | 17/49 | €31,942 | €73,844 | +€41,901 | +131% |
| Amounts payable within one year | 42/48 | €31,931 | €73,074 | +€41,143 | +129% |
| Trade debts | 44 | €643 | €519 | -€124 | -19.3% |
| Suppliers | 440/4 | €643 | €519 | -€124 | -19.3% |
| Taxes, remuneration and social security | 45 | €18,633 | €27,449 | +€8,817 | +47.3% |
| Taxes | 450/3 | €18,633 | €25,318 | +€6,686 | +35.9% |
| Remuneration and social security | 454/9 | - | €2,131 | +€2,131 | |
| Other amounts payable | 47/48 | €12,655 | €45,106 | +€32,451 | +256% |
| Accrued charges and deferred income | 492/3 | €12 | €770 | +€758 | +6,509% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €354 | +€187 | +111% |
| Other operating charges | 640/8 | €1,185 | €737 | -€448 | -37.8% |
| Gross operating margin | 9900 | €58,351 | €47,116 | -€11,234 | -19.3% |
| Operating profit (loss) | 9901 | €56,998 | €46,025 | -€10,973 | -19.3% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €206 | €190 | -€16 | -8.0% |
| Recurring financial charges | 65 | €206 | €190 | -€16 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €56,792 | €45,845 | -€10,947 | -19.3% |
| Income taxes | 67/77 | €15,727 | €13,030 | -€2,696 | -17.1% |
| Profit (loss) for the period | 9904 | €41,065 | €32,815 | -€8,251 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,065 | €32,815 | -€8,251 | -20.1% |
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 13 October 2026 via checked.be.