ARLOC: 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.
ARLOC
Largest movements
- Cash +€22,513
up €22,513 (+1439.0%), from €1,565 to €24,077
mainly Depreciation (+€18,146) and Receivables within one year (+€7,283)
- Tangible fixed assets -€18,146
down €18,146 (-24.2%), from €75,084 to €56,939
- Receivables after one year +€15,869
up €15,869 (+12.5%), from €127,281 to €143,150
- Receivables within one year -€7,283
no longer reported in 2024 (was €7,283)
- Deferred charges and accrued income -€6,817
down €6,817 (-59.6%), from €11,436 to €4,619
- Reserves +€4,200
up €4,200 (+4.4%), from €96,242 to €100,442
of which Distributable reserves: +€4,200
- Gross operating margin +€8,346
up €8,346 (+49.1%), from €17,005 to €25,351
- Taxes +€1,392
up €1,392 (+295.1%), from €472 to €1,864
- Depreciation -€796
down €796 (-4.2%), from €18,941 to €18,146
- Financial income +€440
up €440 (+19.0%), from €2,313 to €2,753
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,649 | €228,785 | +€6,136 | +2.8% |
| Fixed assets | 21/28 | €75,084 | €56,939 | -€18,146 | -24.2% |
| Tangible fixed assets | 22/27 | €75,084 | €56,939 | -€18,146 | -24.2% |
| Land and buildings | 22 | €75,084 | €56,939 | -€18,146 | -24.2% |
| Current assets | 29/58 | €147,564 | €171,846 | +€24,282 | +16.5% |
| Amounts receivable after more than one year | 29 | €127,281 | €143,150 | +€15,869 | +12.5% |
| Other amounts receivable | 291 | €127,281 | €143,150 | +€15,869 | +12.5% |
| Amounts receivable within one year | 40/41 | €7,283 | - | -€7,283 | |
| Other amounts receivable | 41 | €7,283 | - | -€7,283 | |
| Cash at bank and in hand | 54/58 | €1,565 | €24,077 | +€22,513 | +1439.0% |
| Deferred charges and accrued income | 490/1 | €11,436 | €4,619 | -€6,817 | -59.6% |
| Total equity and liabilities | 10/49 | €222,649 | €228,785 | +€6,136 | +2.8% |
| Equity | 10/15 | €216,269 | €220,470 | +€4,201 | +1.9% |
| Contributions | 10/11 | €120,020 | €120,020 | = | 0.0% |
| Reserves | 13 | €96,242 | €100,442 | +€4,200 | +4.4% |
| Non-distributable reserves | 130/1 | €12,002 | €12,002 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,002 | €12,002 | = | 0.0% |
| Distributable reserves | 133 | €84,240 | €88,440 | +€4,200 | +5.0% |
| Profit (loss) carried forward | 14 | €7 | €8 | +€1 | +13.4% |
| Amounts payable | 17/49 | €6,380 | €8,315 | +€1,935 | +30.3% |
| Amounts payable within one year | 42/48 | €4,322 | €5,149 | +€828 | +19.1% |
| Trade debts | 44 | €3,518 | €3,475 | -€42 | -1.2% |
| Suppliers | 440/4 | €3,518 | €3,475 | -€42 | -1.2% |
| Taxes, remuneration and social security | 45 | - | €864 | +€864 | |
| Taxes | 450/3 | - | €864 | +€864 | |
| Other amounts payable | 47/48 | €804 | €810 | +€6 | +0.7% |
| Accrued charges and deferred income | 492/3 | €2,058 | €3,166 | +€1,108 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,941 | €18,146 | -€796 | -4.2% |
| Other operating charges | 640/8 | €3,439 | €3,487 | +€48 | +1.4% |
| Gross operating margin | 9900 | €17,005 | €25,351 | +€8,346 | +49.1% |
| Operating profit (loss) | 9901 | -€5,375 | €3,718 | +€9,094 | |
| Financial income | 75/76B | €2,313 | €2,753 | +€440 | +19.0% |
| Recurring financial income | 75 | €2,313 | €2,753 | +€440 | +19.0% |
| Financial charges | 65/66B | €181 | €406 | +€225 | +124.9% |
| Recurring financial charges | 65 | €181 | €406 | +€225 | +124.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,242 | €6,065 | +€9,308 | |
| Income taxes | 67/77 | €472 | €1,864 | +€1,392 | +295.1% |
| Profit (loss) for the period | 9904 | -€3,714 | €4,201 | +€7,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,714 | €4,201 | +€7,915 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.