ARLON PROPERTY: 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 PROPERTY
Largest movements
- Tangible fixed assets -€173,099
down €173,099 (-12.9%), from €1.3m to €1.2m
- Profit (loss) carried forward -€100,235
down €100,235 (-14.2%), from €703,937 to €603,702
- Debts after one year -€94,581
down €94,581 (-25.6%), from €370,161 to €275,580
- Other debts +€35,891
up €35,891 (+18.2%), from €197,025 to €232,916
- Short-term financial debts -€14,820
down €14,820 (-75.8%), from €19,560 to €4,740
- Gross operating margin +€32,246
up €32,246 (+61.9%), from €52,090 to €84,336
- Depreciation -€1,111
down €1,111 (-0.6%), from €174,210 to €173,099
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,344,747 | €1,171,648 | -€173,099 | -12.9% |
| Fixed assets | 21/28 | €1,344,747 | €1,171,648 | -€173,099 | -12.9% |
| Tangible fixed assets | 22/27 | €1,344,747 | €1,171,648 | -€173,099 | -12.9% |
| Land and buildings | 22 | €1,344,747 | €1,171,648 | -€173,099 | -12.9% |
| Total equity and liabilities | 10/49 | €1,344,747 | €1,171,648 | -€173,099 | -12.9% |
| Equity | 10/15 | €724,397 | €624,162 | -€100,235 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €703,937 | €603,702 | -€100,235 | -14.2% |
| Amounts payable | 17/49 | €620,350 | €547,486 | -€72,864 | -11.7% |
| Amounts payable after more than one year | 17 | €370,161 | €275,580 | -€94,581 | -25.6% |
| Financial debts | 170/4 | €370,161 | €275,580 | -€94,581 | -25.6% |
| Amounts payable within one year | 42/48 | €248,345 | €269,351 | +€21,006 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €26,880 | €26,880 | = | 0.0% |
| Financial debts | 43 | €19,560 | €4,740 | -€14,820 | -75.8% |
| Credit institutions | 430/8 | €19,560 | €4,740 | -€14,820 | -75.8% |
| Trade debts | 44 | €3,500 | €3,500 | = | 0.0% |
| Suppliers | 440/4 | €3,500 | €3,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,380 | €1,315 | -€65 | -4.7% |
| Taxes | 450/3 | €1,380 | €1,315 | -€65 | -4.7% |
| Other amounts payable | 47/48 | €197,025 | €232,916 | +€35,891 | +18.2% |
| Accrued charges and deferred income | 492/3 | €1,844 | €2,555 | +€711 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,210 | €173,099 | -€1,111 | -0.6% |
| Other operating charges | 640/8 | €1,568 | €998 | -€570 | -36.4% |
| Gross operating margin | 9900 | €52,090 | €84,336 | +€32,246 | +61.9% |
| Operating profit (loss) | 9901 | -€123,688 | -€89,761 | +€33,927 | +27.4% |
| Financial charges | 65/66B | €9,205 | €9,867 | +€662 | +7.2% |
| Recurring financial charges | 65 | €9,205 | €9,867 | +€662 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€132,893 | -€99,628 | +€33,265 | +25.0% |
| Income taxes | 67/77 | €671 | €607 | -€64 | -9.5% |
| Profit (loss) for the period | 9904 | -€133,564 | -€100,235 | +€33,329 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€133,564 | -€100,235 | +€33,329 | +25.0% |
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 30 October 2026 via checked.be.