ARLEX - ENGINEERING: 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.
ARLEX - ENGINEERING
Largest movements
- Cash -€19,577
down €19,577 (-19.6%), from €99,723 to €80,146
mainly Trade debts (-€34,516) and Tax, wage and social debts (-€1,381)
- Receivables within one year -€11,255
down €11,255 (-12.6%), from €89,317 to €78,062
of which Trade receivables: -€15,174
- Tangible fixed assets -€4,069
down €4,069 (-53.8%), from €7,563 to €3,494
of which Furniture and vehicles: -€4,069
- Trade debts -€34,516
down €34,516 (-79.1%), from €43,657 to €9,141
- Gross operating margin +€4,624
up €4,624 (+3.5%), from €131,567 to €136,191
- Staff costs +€3,804
up €3,804 (+3.1%), from €124,377 to €128,181
- Financial income -€3,340
down €3,340 (-98.2%), from €3,400 to €60
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 | €204,822 | €169,447 | -€35,375 | -17.3% |
| Fixed assets | 21/28 | €14,793 | €10,724 | -€4,069 | -27.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,563 | €3,494 | -€4,069 | -53.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,563 | €3,494 | -€4,069 | -53.8% |
| Financial fixed assets | 28 | €7,230 | €7,230 | = | 0.0% |
| Current assets | 29/58 | €190,028 | €158,723 | -€31,305 | -16.5% |
| Amounts receivable within one year | 40/41 | €89,317 | €78,062 | -€11,255 | -12.6% |
| Trade receivables | 40 | €84,726 | €69,552 | -€15,174 | -17.9% |
| Other amounts receivable | 41 | €4,591 | €8,510 | +€3,919 | +85.4% |
| Cash at bank and in hand | 54/58 | €99,723 | €80,146 | -€19,577 | -19.6% |
| Deferred charges and accrued income | 490/1 | €988 | €515 | -€473 | -47.9% |
| Total equity and liabilities | 10/49 | €204,822 | €169,447 | -€35,375 | -17.3% |
| Equity | 10/15 | €149,833 | €150,355 | +€522 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,623 | €111,145 | +€522 | +0.5% |
| Amounts payable | 17/49 | €54,989 | €19,092 | -€35,897 | -65.3% |
| Amounts payable within one year | 42/48 | €54,989 | €19,092 | -€35,897 | -65.3% |
| Trade debts | 44 | €43,657 | €9,141 | -€34,516 | -79.1% |
| Suppliers | 440/4 | €43,657 | €9,141 | -€34,516 | -79.1% |
| Taxes, remuneration and social security | 45 | €11,332 | €9,951 | -€1,381 | -12.2% |
| Taxes | 450/3 | €4,651 | €4,544 | -€107 | -2.3% |
| Remuneration and social security | 454/9 | €6,680 | €5,407 | -€1,273 | -19.1% |
| Remuneration, social security and pensions | 62 | €124,377 | €128,181 | +€3,804 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,602 | €4,069 | -€533 | -11.6% |
| Other operating charges | 640/8 | €1,534 | €1,460 | -€74 | -4.8% |
| Gross operating margin | 9900 | €131,567 | €136,191 | +€4,624 | +3.5% |
| Operating profit (loss) | 9901 | €1,053 | €2,481 | +€1,428 | +135.5% |
| Financial income | 75/76B | €3,400 | €60 | -€3,340 | -98.2% |
| Recurring financial income | 75 | €3,400 | €60 | -€3,340 | -98.2% |
| Financial charges | 65/66B | €525 | €175 | -€350 | -66.7% |
| Recurring financial charges | 65 | €525 | €175 | -€350 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €3,928 | €2,366 | -€1,562 | -39.8% |
| Income taxes | 67/77 | €2,272 | €1,844 | -€428 | -18.8% |
| Profit (loss) for the period | 9904 | €1,656 | €522 | -€1,134 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,656 | €522 | -€1,134 | -68.5% |
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 10 October 2026 via checked.be.