ARLIOZ: 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.
ARLIOZ
Largest movements
- Receivables within one year +€23,379
up €23,379 (+886%), from €2,638 to €26,017
of which Trade receivables: +€23,316
- Deferred charges and accrued income +€1,543
new in 2025: €1,543
- Cash +€1,413
up €1,413 (+19.8%), from €7,149 to €8,562
mainly Other debts (+€23,703) and Net result for the year (+€4,101)
- Tangible fixed assets -€1,258
down €1,258 (-32.9%), from €3,825 to €2,567
- Other debts +€23,703
up €23,703 (+339%), from €6,991 to €30,694
- Profit (loss) carried forward +€4,101
up €4,101 (+82.6%), from -€4,965 to -€864
- Debts after one year -€3,500
no longer reported in 2025 (was €3,500)
- Trade debts +€1,968
up €1,968 (+58.2%), from €3,383 to €5,351
- Tax, wage and social debts -€1,414
down €1,414 (-31.6%), from €4,476 to €3,062
- Gross operating margin +€15,424
up €15,424, from -€1,431 to €13,993
- Write-downs +€2,614
new in 2025: €2,614
- Other operating charges +€2,190
up €2,190 (+209%), from €1,048 to €3,238
- Taxes +€1,623
up €1,623 (+199%), from €814 to €2,437
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 | €13,612 | €38,689 | +€25,077 | +184% |
| Fixed assets | 21/28 | €3,825 | €2,567 | -€1,258 | -32.9% |
| Tangible fixed assets | 22/27 | €3,825 | €2,567 | -€1,258 | -32.9% |
| Furniture and vehicles | 24 | €3,825 | €2,567 | -€1,258 | -32.9% |
| Current assets | 29/58 | €9,787 | €36,122 | +€26,335 | +269% |
| Amounts receivable within one year | 40/41 | €2,638 | €26,017 | +€23,379 | +886% |
| Trade receivables | 40 | €2,638 | €25,954 | +€23,316 | +884% |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €7,149 | €8,562 | +€1,413 | +19.8% |
| Deferred charges and accrued income | 490/1 | - | €1,543 | +€1,543 | |
| Total equity and liabilities | 10/49 | €13,612 | €38,689 | +€25,077 | +184% |
| Equity | 10/15 | -€4,955 | -€854 | +€4,101 | +82.8% |
| Contributions | 10/11 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,965 | -€864 | +€4,101 | +82.6% |
| Amounts payable | 17/49 | €18,567 | €39,543 | +€20,976 | +113% |
| Amounts payable after more than one year | 17 | €3,500 | - | -€3,500 | |
| Other amounts payable | 178/9 | €3,500 | - | -€3,500 | |
| Amounts payable within one year | 42/48 | €15,067 | €39,543 | +€24,476 | +162% |
| Financial debts | 43 | €217 | €436 | +€219 | +101% |
| Credit institutions | 430/8 | €217 | €436 | +€219 | +101% |
| Trade debts | 44 | €3,383 | €5,351 | +€1,968 | +58.2% |
| Suppliers | 440/4 | €3,383 | €5,351 | +€1,968 | +58.2% |
| Taxes, remuneration and social security | 45 | €4,476 | €3,062 | -€1,414 | -31.6% |
| Taxes | 450/3 | €4,476 | €3,062 | -€1,414 | -31.6% |
| Other amounts payable | 47/48 | €6,991 | €30,694 | +€23,703 | +339% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €1,258 | +€18 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,614 | +€2,614 | |
| Other operating charges | 640/8 | €1,048 | €3,238 | +€2,190 | +209% |
| Gross operating margin | 9900 | -€1,431 | €13,993 | +€15,424 | |
| Operating profit (loss) | 9901 | -€3,719 | €6,883 | +€10,602 | |
| Financial charges | 65/66B | €432 | €345 | -€87 | -20.1% |
| Recurring financial charges | 65 | €432 | €345 | -€87 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,151 | €6,538 | +€10,689 | |
| Income taxes | 67/77 | €814 | €2,437 | +€1,623 | +199% |
| Profit (loss) for the period | 9904 | -€4,965 | €4,101 | +€9,066 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,965 | €4,101 | +€9,066 |
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.