ARLEYO: 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.
ARLEYO
Largest movements
- Cash +€35,717
up €35,717 (+49.0%), from €72,961 to €108,678
mainly Net result for the year (+€97,400) and Advances received (+€5,400)
- Receivables after one year -€4,503
down €4,503 (-5.6%), from €80,858 to €76,355
- Receivables within one year -€3,967
down €3,967 (-2.4%), from €164,553 to €160,585
of which Other amounts receivable: -€30,838
- Profit (loss) carried forward +€37,400
up €37,400 (+26.1%), from €143,027 to €180,427
- Trade debts -€21,354
down €21,354 (-23.1%), from €92,302 to €70,949
- Advances received +€5,400
new in 2025: €5,400
- Turnover +€119,211
up €119,211 (+28.3%), from €421,648 to €540,859
- Purchases and services +€103,470
up €103,470 (+35.5%), from €291,449 to €394,920
- Staff costs +€17,668
new in 2025: €17,668
- Gross operating margin +€15,741
up €15,741 (+12.1%), from €130,199 to €145,940
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 | €335,062 | €358,686 | +€23,624 | +7.1% |
| Fixed assets | 21/28 | €13,322 | €12,975 | -€347 | -2.6% |
| Tangible fixed assets | 22/27 | €12,896 | €12,357 | -€539 | -4.2% |
| Furniture and vehicles | 24 | €12,896 | €12,357 | -€539 | -4.2% |
| Financial fixed assets | 28 | €426 | €618 | +€192 | +45.1% |
| Current assets | 29/58 | €321,741 | €345,711 | +€23,971 | +7.5% |
| Amounts receivable after more than one year | 29 | €80,858 | €76,355 | -€4,503 | -5.6% |
| Other amounts receivable | 291 | €80,858 | €76,355 | -€4,503 | -5.6% |
| Amounts receivable within one year | 40/41 | €164,553 | €160,585 | -€3,967 | -2.4% |
| Trade receivables | 40 | €123,316 | €150,186 | +€26,871 | +21.8% |
| Other amounts receivable | 41 | €41,237 | €10,399 | -€30,838 | -74.8% |
| Cash at bank and in hand | 54/58 | €72,961 | €108,678 | +€35,717 | +49.0% |
| Deferred charges and accrued income | 490/1 | €3,369 | €93 | -€3,276 | -97.2% |
| Total equity and liabilities | 10/49 | €335,062 | €358,686 | +€23,624 | +7.1% |
| Equity | 10/15 | €156,087 | €193,487 | +€37,400 | +24.0% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 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 | €143,027 | €180,427 | +€37,400 | +26.1% |
| Amounts payable | 17/49 | €178,975 | €165,199 | -€13,776 | -7.7% |
| Amounts payable within one year | 42/48 | €178,975 | €165,199 | -€13,776 | -7.7% |
| Trade debts | 44 | €92,302 | €70,949 | -€21,354 | -23.1% |
| Suppliers | 440/4 | €92,302 | €70,949 | -€21,354 | -23.1% |
| Advances received on contracts in progress | 46 | - | €5,400 | +€5,400 | |
| Taxes, remuneration and social security | 45 | €26,673 | €27,125 | +€453 | +1.7% |
| Taxes | 450/3 | €26,673 | €23,809 | -€2,864 | -10.7% |
| Remuneration and social security | 454/9 | - | €3,316 | +€3,316 | |
| Other amounts payable | 47/48 | €60,000 | €61,725 | +€1,725 | +2.9% |
| Turnover | 70 | €421,648 | €540,859 | +€119,211 | +28.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €291,449 | €394,920 | +€103,470 | +35.5% |
| Remuneration, social security and pensions | 62 | - | €17,668 | +€17,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,581 | €4,322 | +€2,741 | +173% |
| Other operating charges | 640/8 | €557 | - | -€557 | |
| Non-recurring operating charges | 66A | €6,699 | - | -€6,699 | |
| Gross operating margin | 9900 | €130,199 | €145,940 | +€15,741 | +12.1% |
| Operating profit (loss) | 9901 | €121,362 | €123,950 | +€2,587 | +2.1% |
| Financial income | 75/76B | €3,698 | €2,077 | -€1,621 | -43.8% |
| Recurring financial income | 75 | €3,698 | €2,077 | -€1,621 | -43.8% |
| Financial charges | 65/66B | €188 | €661 | +€473 | +252% |
| Recurring financial charges | 65 | €188 | €661 | +€473 | +252% |
| Profit (loss) for the period before taxes | 9903 | €124,873 | €125,366 | +€493 | +0.4% |
| Income taxes | 67/77 | €27,659 | €27,966 | +€307 | +1.1% |
| Profit (loss) for the period | 9904 | €97,214 | €97,400 | +€186 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,214 | €97,400 | +€186 | +0.2% |
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 14 October 2026 via checked.be.