ARLEQUIN7.COM: 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.
ARLEQUIN7.COM
Largest movements
- Receivables within one year -€8,377
down €8,377 (-58.1%), from €14,413 to €6,036
of which Trade receivables: -€8,052
- Tangible fixed assets -€7,556
down €7,556 (-40.6%), from €18,614 to €11,058
of which Furniture and vehicles: -€7,256
- Cash -€2,028
down €2,028 (-2.7%), from €73,781 to €71,753
mainly Other debts (-€13,854) and Net result for the year (-€3,762)
- Other debts -€13,854
down €13,854 (-50.3%), from €27,556 to €13,702
- Profit (loss) carried forward -€3,762
down €3,762 (-4.9%), from €76,084 to €72,322
- Gross operating margin +€7,588
up €7,588 (+665.1%), from €1,141 to €8,729
- Other operating charges +€3,055
up €3,055 (+218.3%), from €1,399 to €4,454
- Depreciation -€1,760
down €1,760 (-18.9%), from €9,316 to €7,556
- Taxes -€963
down €963 (-75.3%), from €1,279 to €316
- Financial income +€105
new in 2025: €105
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 | €108,036 | €90,124 | -€17,912 | -16.6% |
| Fixed assets | 21/28 | €18,614 | €11,058 | -€7,556 | -40.6% |
| Tangible fixed assets | 22/27 | €18,614 | €11,058 | -€7,556 | -40.6% |
| Plant, machinery and equipment | 23 | €2,699 | €2,399 | -€300 | -11.1% |
| Furniture and vehicles | 24 | €15,915 | €8,659 | -€7,256 | -45.6% |
| Current assets | 29/58 | €89,422 | €79,066 | -€10,356 | -11.6% |
| Amounts receivable within one year | 40/41 | €14,413 | €6,036 | -€8,377 | -58.1% |
| Trade receivables | 40 | €13,948 | €5,896 | -€8,052 | -57.7% |
| Other amounts receivable | 41 | €464 | €139 | -€325 | -70.0% |
| Cash at bank and in hand | 54/58 | €73,781 | €71,753 | -€2,028 | -2.7% |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,277 | +€49 | +4.0% |
| Total equity and liabilities | 10/49 | €108,036 | €90,124 | -€17,912 | -16.6% |
| Equity | 10/15 | €79,944 | €76,182 | -€3,762 | -4.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,084 | €72,322 | -€3,762 | -4.9% |
| Amounts payable | 17/49 | €28,091 | €13,941 | -€14,150 | -50.4% |
| Amounts payable within one year | 42/48 | €28,091 | €13,941 | -€14,150 | -50.4% |
| Taxes, remuneration and social security | 45 | €535 | €239 | -€296 | -55.4% |
| Taxes | 450/3 | €535 | €239 | -€296 | -55.4% |
| Other amounts payable | 47/48 | €27,556 | €13,702 | -€13,854 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,316 | €7,556 | -€1,760 | -18.9% |
| Other operating charges | 640/8 | €1,399 | €4,454 | +€3,055 | +218.3% |
| Gross operating margin | 9900 | €1,141 | €8,729 | +€7,588 | +665.1% |
| Operating profit (loss) | 9901 | -€9,575 | -€3,282 | +€6,293 | +65.7% |
| Financial income | 75/76B | - | €105 | +€105 | |
| Recurring financial income | 75 | - | €105 | +€105 | |
| Financial charges | 65/66B | €209 | €270 | +€61 | +29.2% |
| Recurring financial charges | 65 | €209 | €270 | +€61 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,784 | -€3,446 | +€6,338 | +64.8% |
| Income taxes | 67/77 | €1,279 | €316 | -€963 | -75.3% |
| Profit (loss) for the period | 9904 | -€11,063 | -€3,762 | +€7,301 | +66.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,063 | -€3,762 | +€7,301 | +66.0% |
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 6 October 2026 via checked.be.