ARLITE: 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.
ARLITE
Largest movements
- Tangible fixed assets -€32,313
down €32,313 (-3.9%), from €826,749 to €794,436
of which Land and buildings: -€40,448
- Cash +€24,079
up €24,079 (+98.3%), from €24,494 to €48,573
mainly Depreciation (+€63,987) and Current investments (+€9,351)
- Profit (loss) carried forward -€16,415
down €16,415 (-10.5%), from -€155,806 to -€172,221
- Gross operating margin +€12,066
up €12,066 (+19.5%), from €62,021 to €74,087
- Financial income -€3,001
down €3,001 (-44.0%), from €6,820 to €3,819
- Other operating charges +€1,180
up €1,180 (+4.2%), from €28,302 to €29,482
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 | €1,181,663 | €1,164,980 | -€16,683 | -1.4% |
| Fixed assets | 21/28 | €826,799 | €794,486 | -€32,313 | -3.9% |
| Tangible fixed assets | 22/27 | €826,749 | €794,436 | -€32,313 | -3.9% |
| Land and buildings | 22 | €734,427 | €693,979 | -€40,448 | -5.5% |
| Furniture and vehicles | 24 | €6,951 | €6,041 | -€909 | -13.1% |
| Other tangible fixed assets | 26 | €85,371 | €94,415 | +€9,044 | +10.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €354,864 | €370,494 | +€15,630 | +4.4% |
| Amounts receivable within one year | 40/41 | €3,000 | €3,855 | +€855 | +28.5% |
| Trade receivables | 40 | €3,000 | €0 | -€3,000 | -100.0% |
| Other amounts receivable | 41 | - | €3,855 | +€3,855 | |
| Current investments | 50/53 | €325,151 | €315,800 | -€9,351 | -2.9% |
| Cash at bank and in hand | 54/58 | €24,494 | €48,573 | +€24,079 | +98.3% |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,267 | +€48 | +2.2% |
| Total equity and liabilities | 10/49 | €1,181,663 | €1,164,980 | -€16,683 | -1.4% |
| Equity | 10/15 | €239,457 | €223,042 | -€16,415 | -6.9% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €271,262 | €271,262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,682 | €19,682 | = | 0.0% |
| Legal reserve | 130 | €19,682 | €19,682 | = | 0.0% |
| Distributable reserves | 133 | €251,580 | €251,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,806 | -€172,221 | -€16,415 | -10.5% |
| Amounts payable | 17/49 | €942,206 | €941,938 | -€268 | 0.0% |
| Amounts payable after more than one year | 17 | €450 | €450 | = | 0.0% |
| Other amounts payable | 178/9 | €450 | €450 | = | 0.0% |
| Amounts payable within one year | 42/48 | €941,756 | €941,488 | -€268 | 0.0% |
| Trade debts | 44 | €4,197 | €3,412 | -€784 | -18.7% |
| Suppliers | 440/4 | €4,197 | €3,412 | -€784 | -18.7% |
| Other amounts payable | 47/48 | €937,560 | €938,076 | +€516 | +0.1% |
| Non-recurring operating income | 76A | - | €9,815 | +€9,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,437 | €63,987 | -€450 | -0.7% |
| Other operating charges | 640/8 | €28,302 | €29,482 | +€1,180 | +4.2% |
| Non-recurring operating charges | 66A | €27,000 | €0 | -€27,000 | -100.0% |
| Gross operating margin | 9900 | €62,021 | €74,087 | +€12,066 | +19.5% |
| Operating profit (loss) | 9901 | -€57,718 | -€19,381 | +€38,336 | +66.4% |
| Financial income | 75/76B | €6,820 | €3,819 | -€3,001 | -44.0% |
| Recurring financial income | 75 | €6,820 | €3,819 | -€3,001 | -44.0% |
| Financial charges | 65/66B | €253 | €588 | +€336 | +132.9% |
| Recurring financial charges | 65 | €253 | €588 | +€336 | +132.9% |
| Profit (loss) for the period before taxes | 9903 | -€51,150 | -€16,151 | +€34,999 | +68.4% |
| Income taxes | 67/77 | €255 | €264 | +€9 | +3.4% |
| Profit (loss) for the period | 9904 | -€51,406 | -€16,415 | +€34,991 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,406 | -€16,415 | +€34,991 | +68.1% |
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.