ARLIN: 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.
ARLIN
Largest movements
- Receivables within one year +€36,326
up €36,326 (+693%), from €5,241 to €41,567
of which Trade receivables: +€35,189
- Cash -€14,915
down €14,915 (-84.8%), from €17,596 to €2,682
mainly Receivables within one year (-€36,326)
- Tangible fixed assets -€4,328
down €4,328 (-66.2%), from €6,538 to €2,210
- Trade debts +€10,507
up €10,507 (+536%), from €1,961 to €12,468
- Other debts +€3,875
up €3,875 (+16.5%), from €23,536 to €27,411
- Profit (loss) carried forward +€2,245
up €2,245 (+9.5%), from €23,667 to €25,912
- Turnover -€71,664
no longer reported in 2025 (was €71,664)
- Purchases and services -€34,770
no longer reported in 2025 (was €34,770)
- Gross operating margin +€10,634
up €10,634 (+28.8%), from €36,894 to €47,528
- Staff costs +€7,948
up €7,948 (+28.1%), from €28,269 to €36,217
- Taxes +€2,109
new in 2025: €2,109
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 | €72,376 | €89,458 | +€17,083 | +23.6% |
| Fixed assets | 21/28 | €49,538 | €45,210 | -€4,328 | -8.7% |
| Intangible fixed assets | 21 | €43,000 | €43,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,538 | €2,210 | -€4,328 | -66.2% |
| Furniture and vehicles | 24 | €6,538 | €2,210 | -€4,328 | -66.2% |
| Current assets | 29/58 | €22,838 | €44,249 | +€21,411 | +93.8% |
| Amounts receivable within one year | 40/41 | €5,241 | €41,567 | +€36,326 | +693% |
| Trade receivables | 40 | €1,239 | €36,428 | +€35,189 | +2,841% |
| Other amounts receivable | 41 | €4,003 | €5,139 | +€1,136 | +28.4% |
| Cash at bank and in hand | 54/58 | €17,596 | €2,682 | -€14,915 | -84.8% |
| Total equity and liabilities | 10/49 | €72,376 | €89,458 | +€17,083 | +23.6% |
| Equity | 10/15 | €42,844 | €45,089 | +€2,245 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €577 | €577 | = | 0.0% |
| Non-distributable reserves | 130/1 | €577 | €577 | = | 0.0% |
| Reserves not available under the articles | 1311 | €577 | €577 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,667 | €25,912 | +€2,245 | +9.5% |
| Amounts payable | 17/49 | €29,531 | €44,369 | +€14,838 | +50.2% |
| Amounts payable within one year | 42/48 | €29,531 | €44,369 | +€14,838 | +50.2% |
| Trade debts | 44 | €1,961 | €12,468 | +€10,507 | +536% |
| Suppliers | 440/4 | €1,961 | €12,468 | +€10,507 | +536% |
| Taxes, remuneration and social security | 45 | €4,034 | €4,490 | +€456 | +11.3% |
| Taxes | 450/3 | €126 | €1,195 | +€1,069 | +845% |
| Remuneration and social security | 454/9 | €3,908 | €3,295 | -€612 | -15.7% |
| Other amounts payable | 47/48 | €23,536 | €27,411 | +€3,875 | +16.5% |
| Turnover | 70 | €71,664 | - | -€71,664 | |
| Goods, raw materials, services and sundry goods | 60/61 | €34,770 | - | -€34,770 | |
| Remuneration, social security and pensions | 62 | €28,269 | €36,217 | +€7,948 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,328 | €4,328 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,372 | €2,095 | -€1,277 | -37.9% |
| Gross operating margin | 9900 | €36,894 | €47,528 | +€10,634 | +28.8% |
| Operating profit (loss) | 9901 | €925 | €4,888 | +€3,963 | +429% |
| Financial charges | 65/66B | €231 | €534 | +€304 | +132% |
| Recurring financial charges | 65 | €231 | €534 | +€304 | +132% |
| Profit (loss) for the period before taxes | 9903 | €694 | €4,353 | +€3,660 | +527% |
| Income taxes | 67/77 | - | €2,109 | +€2,109 | |
| Profit (loss) for the period | 9904 | €694 | €2,245 | +€1,551 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €694 | €2,245 | +€1,551 | +224% |
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 19 October 2026 via checked.be.