Arlon 75: 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.
Arlon 75
Largest movements
- Tangible fixed assets +€19.8m
up €19.8m (+46.9%), from €42.1m to €61.8m
- Receivables within one year -€846,588
down €846,588 (-90.4%), from €936,612 to €90,024
of which Other amounts receivable: -€846,659
- Current portion of long-term debt +€36.6m
new in 2025: €36.6m
- Debts after one year -€20.5m
down €20.5m (-84.4%), from €24.4m to €3.8m
of which Financial debts: -€24.4m
- Contributions +€4.2m
up €4.2m (+23.3%), from €18.0m to €22.2m
- Trade debts -€1.3m
down €1.3m (-69.0%), from €1.9m to €594,097
- Taxes +€12,267
new in 2025: €12,267
- Other operating charges +€1,035
up €1,035, from €0 to €1,035
- Gross operating margin -€325
down €325 (-6.3%), from -€5,120 to -€5,444
- Financial income +€60
up €60, from €0 to €60
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 | €44,188,962 | €63,192,345 | +€19.0m | +43.0% |
| Fixed assets | 21/28 | €42,094,873 | €61,846,399 | +€19.8m | +46.9% |
| Tangible fixed assets | 22/27 | €42,094,873 | €61,846,399 | +€19.8m | +46.9% |
| Assets under construction and advance payments | 27 | €42,094,873 | €61,846,399 | +€19.8m | +46.9% |
| Current assets | 29/58 | €2,094,089 | €1,345,946 | -€748,143 | -35.7% |
| Amounts receivable within one year | 40/41 | €936,612 | €90,024 | -€846,588 | -90.4% |
| Trade receivables | 40 | €0 | €71 | +€71 | |
| Other amounts receivable | 41 | €936,612 | €89,953 | -€846,659 | -90.4% |
| Cash at bank and in hand | 54/58 | €1,157,477 | €1,223,133 | +€65,655 | +5.7% |
| Deferred charges and accrued income | 490/1 | - | €32,790 | +€32,790 | |
| Total equity and liabilities | 10/49 | €44,188,962 | €63,192,345 | +€19.0m | +43.0% |
| Equity | 10/15 | €17,922,489 | €22,095,677 | +€4.2m | +23.3% |
| Contributions | 10/11 | €17,960,325 | €22,152,200 | +€4.2m | +23.3% |
| Profit (loss) carried forward | 14 | -€37,837 | -€56,523 | -€18,687 | -49.4% |
| Amounts payable | 17/49 | €26,266,473 | €41,096,668 | +€14.8m | +56.5% |
| Amounts payable after more than one year | 17 | €24,350,000 | €3,802,548 | -€20.5m | -84.4% |
| Financial debts | 170/4 | €24,350,000 | €0 | -€24.4m | -100% |
| Other amounts payable | 178/9 | - | €3,802,548 | +€3.8m | |
| Amounts payable within one year | 42/48 | €1,916,473 | €37,174,917 | +€35.3m | +1,840% |
| Current portion of amounts payable after more than one year | 42 | - | €36,568,553 | +€36.6m | |
| Trade debts | 44 | €1,916,473 | €594,097 | -€1.3m | -69.0% |
| Suppliers | 440/4 | €1,916,473 | €594,097 | -€1.3m | -69.0% |
| Taxes, remuneration and social security | 45 | - | €12,267 | +€12,267 | |
| Taxes | 450/3 | - | €12,267 | +€12,267 | |
| Accrued charges and deferred income | 492/3 | - | €119,203 | +€119,203 | |
| Other operating charges | 640/8 | €0 | €1,035 | +€1,035 | |
| Gross operating margin | 9900 | -€5,120 | -€5,444 | -€325 | -6.3% |
| Operating profit (loss) | 9901 | -€5,120 | -€6,480 | -€1,360 | -26.6% |
| Financial income | 75/76B | €0 | €60 | +€60 | |
| Recurring financial income | 75 | €0 | €60 | +€60 | |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€5,120 | -€6,420 | -€1,300 | -25.4% |
| Income taxes | 67/77 | - | €12,267 | +€12,267 | |
| Profit (loss) for the period | 9904 | -€5,120 | -€18,687 | -€13,567 | -265% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,120 | -€18,687 | -€13,567 | -265% |
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 13 October 2026 via checked.be.