ARLINVEST: 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.
ARLINVEST
Largest movements
- Stocks and contracts +€652,223
up €652,223 (+9.3%), from €7.0m to €7.7m
- Other debts +€700,000
up €700,000 (+11.6%), from €6.0m to €6.7m
- Write-downs +€32,610
new in 2025: €32,610
- Provisions +€8,153
up €8,153 (+33.0%), from €24,688 to €32,840
- Gross operating margin -€5,490
down €5,490 (-315.6%), from -€1,740 to -€7,230
- Purchases and services +€5,490
up €5,490 (+315.6%), from €1,740 to €7,230
- Other operating charges -€2,969
down €2,969 (-69.4%), from €4,275 to €1,307
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 | €8,283,456 | €8,938,705 | +€655,248 | +7.9% |
| Fixed assets | 21/28 | €1,259,000 | €1,259,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,259,000 | €1,259,000 | = | 0.0% |
| Land and buildings | 22 | €1,259,000 | €1,259,000 | = | 0.0% |
| Current assets | 29/58 | €7,024,456 | €7,679,705 | +€655,248 | +9.3% |
| Stocks and contracts in progress | 3 | €7,012,975 | €7,665,198 | +€652,223 | +9.3% |
| Stocks | 30/36 | €7,012,975 | €7,665,198 | +€652,223 | +9.3% |
| Amounts receivable within one year | 40/41 | - | €182 | +€182 | |
| Trade receivables | 40 | - | €182 | +€182 | |
| Cash at bank and in hand | 54/58 | €10,299 | €13,427 | +€3,128 | +30.4% |
| Deferred charges and accrued income | 490/1 | €1,182 | €898 | -€284 | -24.1% |
| Total equity and liabilities | 10/49 | €8,283,456 | €8,938,705 | +€655,248 | +7.9% |
| Equity | 10/15 | €2,161,531 | €2,083,927 | -€77,604 | -3.6% |
| Contributions | 10/11 | €500,014 | €500,014 | = | 0.0% |
| Capital | 10 | €500,014 | €500,014 | = | 0.0% |
| Issued capital | 100 | €500,014 | €500,014 | = | 0.0% |
| Reserves | 13 | €1,467,782 | €1,467,782 | = | 0.0% |
| Non-distributable reserves | 130/1 | €123,000 | €123,000 | = | 0.0% |
| Legal reserve | 130 | €123,000 | €123,000 | = | 0.0% |
| Distributable reserves | 133 | €1,344,782 | €1,344,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,735 | €116,131 | -€77,604 | -40.1% |
| Provisions and deferred taxes | 16 | €81,563 | €114,403 | +€32,840 | +40.3% |
| Provisions for liabilities and charges | 160/5 | €81,563 | €114,403 | +€32,840 | +40.3% |
| Other liabilities and charges | 164/5 | €81,563 | €114,403 | +€32,840 | +40.3% |
| Amounts payable | 17/49 | €6,040,363 | €6,740,375 | +€700,012 | +11.6% |
| Amounts payable within one year | 42/48 | €6,040,363 | €6,740,375 | +€700,012 | +11.6% |
| Trade debts | 44 | €363 | €375 | +€12 | +3.3% |
| Suppliers | 440/4 | €363 | €375 | +€12 | +3.3% |
| Other amounts payable | 47/48 | €6,040,000 | €6,740,000 | +€700,000 | +11.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,740 | €7,230 | +€5,490 | +315.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,610 | +€32,610 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €24,688 | €32,840 | +€8,153 | +33.0% |
| Other operating charges | 640/8 | €4,275 | €1,307 | -€2,969 | -69.4% |
| Gross operating margin | 9900 | -€1,740 | -€7,230 | -€5,490 | -315.6% |
| Operating profit (loss) | 9901 | -€30,702 | -€73,986 | -€43,284 | -141.0% |
| Financial charges | 65/66B | €2,367 | €3,617 | +€1,250 | +52.8% |
| Recurring financial charges | 65 | €2,367 | €3,617 | +€1,250 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,069 | -€77,604 | -€44,534 | -134.7% |
| Profit (loss) for the period | 9904 | -€33,069 | -€77,604 | -€44,534 | -134.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,069 | -€77,604 | -€44,534 | -134.7% |
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 7 October 2026 via checked.be.