Arleo partners: 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.
Arleo partners
Largest movements
- Cash +€30,954
up €30,954 (+52.8%), from €58,637 to €89,591
mainly Receivables within one year (+€16,801) and Net result for the year (+€16,353)
- Receivables within one year -€16,801
down €16,801 (-100%), from €16,801 to €0
of which Trade receivables: -€16,569
- Profit (loss) carried forward +€16,353
up €16,353 (+39.8%), from €41,041 to €57,394
- Trade debts -€3,810
down €3,810 (-97.9%), from €3,890 to €80
- Other debts +€3,772
up €3,772 (+188%), from €2,006 to €5,778
- Tax, wage and social debts -€2,366
down €2,366 (-8.4%), from €28,307 to €25,940
of which Taxes: -€5,224
- Staff costs +€26,107
up €26,107 (+567%), from €4,606 to €30,713
- Taxes -€4,434
down €4,434 (-39.4%), from €11,250 to €6,817
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 | €77,766 | €91,692 | +€13,926 | +17.9% |
| Fixed assets | 21/28 | €1,284 | €897 | -€387 | -30.1% |
| Tangible fixed assets | 22/27 | €1,284 | €897 | -€387 | -30.1% |
| Other tangible fixed assets | 26 | €1,284 | €897 | -€387 | -30.1% |
| Current assets | 29/58 | €76,482 | €90,795 | +€14,313 | +18.7% |
| Amounts receivable within one year | 40/41 | €16,801 | €0 | -€16,801 | -100% |
| Trade receivables | 40 | €16,569 | €0 | -€16,569 | -100% |
| Other amounts receivable | 41 | €232 | €0 | -€232 | -100% |
| Cash at bank and in hand | 54/58 | €58,637 | €89,591 | +€30,954 | +52.8% |
| Deferred charges and accrued income | 490/1 | €1,043 | €1,204 | +€161 | +15.4% |
| Total equity and liabilities | 10/49 | €77,766 | €91,692 | +€13,926 | +17.9% |
| Equity | 10/15 | €43,541 | €59,894 | +€16,353 | +37.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,041 | €57,394 | +€16,353 | +39.8% |
| Amounts payable | 17/49 | €34,225 | €31,798 | -€2,427 | -7.1% |
| Amounts payable within one year | 42/48 | €34,203 | €31,798 | -€2,404 | -7.0% |
| Trade debts | 44 | €3,890 | €80 | -€3,810 | -97.9% |
| Suppliers | 440/4 | €3,890 | €80 | -€3,810 | -97.9% |
| Taxes, remuneration and social security | 45 | €28,307 | €25,940 | -€2,366 | -8.4% |
| Taxes | 450/3 | €21,806 | €16,582 | -€5,224 | -24.0% |
| Remuneration and social security | 454/9 | €6,501 | €9,359 | +€2,857 | +44.0% |
| Other amounts payable | 47/48 | €2,006 | €5,778 | +€3,772 | +188% |
| Accrued charges and deferred income | 492/3 | €22 | €0 | -€22 | -100% |
| Remuneration, social security and pensions | 62 | €4,606 | €30,713 | +€26,107 | +567% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €387 | €387 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €876 | +€492 | +128% |
| Gross operating margin | 9900 | €54,924 | €55,305 | +€381 | +0.7% |
| Operating profit (loss) | 9901 | €49,547 | €23,329 | -€26,217 | -52.9% |
| Financial income | 75/76B | €112 | €204 | +€92 | +82.9% |
| Recurring financial income | 75 | €112 | €204 | +€92 | +82.9% |
| Financial charges | 65/66B | €203 | €364 | +€161 | +79.3% |
| Recurring financial charges | 65 | €203 | €364 | +€161 | +79.3% |
| Profit (loss) for the period before taxes | 9903 | €49,456 | €23,170 | -€26,286 | -53.2% |
| Income taxes | 67/77 | €11,250 | €6,817 | -€4,434 | -39.4% |
| Profit (loss) for the period | 9904 | €38,205 | €16,353 | -€21,852 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,205 | €16,353 | -€21,852 | -57.2% |
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 27 October 2026 via checked.be.