ARLETTE WOOD: 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.
ARLETTE WOOD
Largest movements
- Receivables within one year +€14,817
up €14,817 (+19.8%), from €74,657 to €89,474
of which Trade receivables: +€15,412
- Cash +€2,800
up €2,800 (+16,471%), from €17 to €2,817
mainly Net result for the year (+€19,160) and Depreciation (+€2,149)
- Tangible fixed assets -€2,149
down €2,149 (-32.8%), from €6,543 to €4,394
- Profit (loss) carried forward +€19,160
up €19,160 (+33.9%), from €56,534 to €75,694
- Trade debts -€6,211
down €6,211 (-48.4%), from €12,837 to €6,626
- Tax, wage and social debts +€1,985
up €1,985 (+35.9%), from €5,531 to €7,516
- Gross operating margin +€14,120
up €14,120 (+95.8%), from €14,740 to €28,860
- Taxes +€4,663
up €4,663 (+199%), from €2,338 to €7,001
- Other operating charges -€2,878
down €2,878 (-87.7%), from €3,283 to €405
- Depreciation +€1,567
up €1,567 (+269%), from €582 to €2,149
- Financial charges -€385
down €385 (-71.4%), from €539 to €154
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 | €81,502 | €96,970 | +€15,468 | +19.0% |
| Fixed assets | 21/28 | €6,828 | €4,679 | -€2,149 | -31.5% |
| Tangible fixed assets | 22/27 | €6,543 | €4,394 | -€2,149 | -32.8% |
| Furniture and vehicles | 24 | €6,543 | €4,394 | -€2,149 | -32.8% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €74,674 | €92,291 | +€17,617 | +23.6% |
| Amounts receivable within one year | 40/41 | €74,657 | €89,474 | +€14,817 | +19.8% |
| Trade receivables | 40 | €16,008 | €31,420 | +€15,412 | +96.3% |
| Other amounts receivable | 41 | €58,649 | €58,054 | -€595 | -1.0% |
| Cash at bank and in hand | 54/58 | €17 | €2,817 | +€2,800 | +16,471% |
| Total equity and liabilities | 10/49 | €81,502 | €96,970 | +€15,468 | +19.0% |
| Equity | 10/15 | €61,534 | €80,694 | +€19,160 | +31.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,534 | €75,694 | +€19,160 | +33.9% |
| Amounts payable | 17/49 | €19,968 | €16,276 | -€3,692 | -18.5% |
| Amounts payable within one year | 42/48 | €19,968 | €15,742 | -€4,226 | -21.2% |
| Financial debts | 43 | €1,600 | €1,600 | = | 0.0% |
| Credit institutions | 430/8 | €1,600 | €1,600 | = | 0.0% |
| Trade debts | 44 | €12,837 | €6,626 | -€6,211 | -48.4% |
| Suppliers | 440/4 | €12,837 | €6,626 | -€6,211 | -48.4% |
| Taxes, remuneration and social security | 45 | €5,531 | €7,516 | +€1,985 | +35.9% |
| Taxes | 450/3 | €5,531 | €7,516 | +€1,985 | +35.9% |
| Accrued charges and deferred income | 492/3 | - | €534 | +€534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €2,149 | +€1,567 | +269% |
| Other operating charges | 640/8 | €3,283 | €405 | -€2,878 | -87.7% |
| Gross operating margin | 9900 | €14,740 | €28,860 | +€14,120 | +95.8% |
| Operating profit (loss) | 9901 | €10,875 | €26,306 | +€15,431 | +142% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €539 | €154 | -€385 | -71.4% |
| Recurring financial charges | 65 | €539 | €154 | -€385 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €10,336 | €26,161 | +€15,825 | +153% |
| Income taxes | 67/77 | €2,338 | €7,001 | +€4,663 | +199% |
| Profit (loss) for the period | 9904 | €7,998 | €19,160 | +€11,162 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €7,998 | €19,160 | +€11,162 | +140% |
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 28 October 2026 via checked.be.