Arlonsports: 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.
What changed
Arlonsports
NACE 47.639, Retail sale of other sporting goods
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€20,081
2025 · €33,582-€13,501
Equity
-€157,332
2025 · -€177,413+€20,081
Cash
€39,068
2025 · €27,120+€11,948
Balance sheet total
€1.9m
2025 · €1.6m+€312,185
Largest movements
Assets
- Deferred charges and accrued income +€172,512
up €172,512 (+564%), from €30,583 to €203,095
- Receivables within one year +€123,428
up €123,428 (+58.8%), from €209,748 to €333,177
of which Trade receivables: +€127,028
- Stocks and contracts +€107,156
up €107,156 (+10.8%), from €989,344 to €1.1m
- Tangible fixed assets -€102,860
down €102,860 (-28.5%), from €360,381 to €257,522
Equity and liabilities
- Trade debts +€534,068
up €534,068 (+73.3%), from €728,951 to €1.3m
- Debts after one year -€218,214
down €218,214 (-28.6%), from €764,256 to €546,042
of which Financial debts: -€118,214
- Profit (loss) carried forward +€20,081
up €20,081 (+9.2%), from -€217,413 to -€197,332
Income statement
- Gross operating margin +€40,252
up €40,252 (+5.4%), from €738,937 to €779,189
- Financial charges +€28,542
up €28,542 (+119%), from €24,003 to €52,546
- Staff costs +€23,985
up €23,985 (+4.5%), from €528,259 to €552,243
From the 2025 result to the 2026 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.
Result 2025
€33,582
Gross operating margin
+€40,252
Staff costs
-€23,985
Depreciation
-€2,006
Other operating charges
+€1,561
Other operating items
-€778
Financial income
+€97
Financial charges
-€28,542
Taxes
-€101
Result 2026
€20,081
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€259,116
Investment
-€15,671
Financing
-€231,497
Cash 2025
€27,120
From operations (derived)
+€259,116
Net result for the year
+€20,081
Depreciation
+€118,531
Stocks and contracts
-€107,156
Receivables within one year
-€123,428
Deferred charges and accrued income
-€172,512
Trade debts
+€534,068
Tax, wage and social debts
-€17,046
Accrued charges and deferred income
+€6,579
Investment (derived)
-€15,671
Investment in fixed assets (net)
-€15,671
Financing
-€231,497
Debts after one year
-€218,214
Current portion of long-term debt
-€1,119
Short-term financial debts
-€12,164
Cash 2026
€39,068
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,617,177 | €1,929,362 | +€312,185 | +19.3% |
| Fixed assets | 21/28 | €360,381 | €257,522 | -€102,860 | -28.5% |
| Tangible fixed assets | 22/27 | €360,381 | €257,522 | -€102,860 | -28.5% |
| Plant, machinery and equipment | 23 | €140,094 | €109,410 | -€30,683 | -21.9% |
| Furniture and vehicles | 24 | €71,868 | €37,970 | -€33,898 | -47.2% |
| Other tangible fixed assets | 26 | €148,420 | €110,142 | -€38,278 | -25.8% |
| Current assets | 29/58 | €1,256,795 | €1,671,840 | +€415,044 | +33.0% |
| Stocks and contracts in progress | 3 | €989,344 | €1,096,500 | +€107,156 | +10.8% |
| Stocks | 30/36 | €989,344 | €1,096,500 | +€107,156 | +10.8% |
| Amounts receivable within one year | 40/41 | €209,748 | €333,177 | +€123,428 | +58.8% |
| Trade receivables | 40 | €205,393 | €332,421 | +€127,028 | +61.8% |
| Other amounts receivable | 41 | €4,356 | €756 | -€3,600 | -82.6% |
| Cash at bank and in hand | 54/58 | €27,120 | €39,068 | +€11,948 | +44.1% |
| Deferred charges and accrued income | 490/1 | €30,583 | €203,095 | +€172,512 | +564% |
| Total equity and liabilities | 10/49 | €1,617,177 | €1,929,362 | +€312,185 | +19.3% |
| Equity | 10/15 | -€177,413 | -€157,332 | +€20,081 | +11.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€217,413 | -€197,332 | +€20,081 | +9.2% |
| Amounts payable | 17/49 | €1,794,590 | €2,086,694 | +€292,104 | +16.3% |
| Amounts payable after more than one year | 17 | €764,256 | €546,042 | -€218,214 | -28.6% |
| Financial debts | 170/4 | €126,726 | €8,511 | -€118,214 | -93.3% |
| Trade debts | 175 | €291,530 | €191,530 | -€100,000 | -34.3% |
| Other amounts payable | 178/9 | €346,000 | €346,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,005,810 | €1,509,550 | +€503,740 | +50.1% |
| Current portion of amounts payable after more than one year | 42 | €126,238 | €125,119 | -€1,119 | -0.9% |
| Financial debts | 43 | €29,391 | €17,227 | -€12,164 | -41.4% |
| Credit institutions | 430/8 | €29,391 | €17,227 | -€12,164 | -41.4% |
| Trade debts | 44 | €728,951 | €1,263,019 | +€534,068 | +73.3% |
| Suppliers | 440/4 | €728,951 | €1,263,019 | +€534,068 | +73.3% |
| Taxes, remuneration and social security | 45 | €121,142 | €104,097 | -€17,046 | -14.1% |
| Taxes | 450/3 | €40,912 | €28,704 | -€12,208 | -29.8% |
| Remuneration and social security | 454/9 | €80,231 | €75,393 | -€4,838 | -6.0% |
| Other amounts payable | 47/48 | €88 | €88 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €24,524 | €31,102 | +€6,579 | +26.8% |
| Remuneration, social security and pensions | 62 | €528,259 | €552,243 | +€23,985 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,525 | €118,531 | +€2,006 | +1.7% |
| Other operating charges | 640/8 | €36,428 | €34,867 | -€1,561 | -4.3% |
| Non-recurring operating charges | 66A | - | €778 | +€778 | |
| Gross operating margin | 9900 | €738,937 | €779,189 | +€40,252 | +5.4% |
| Operating profit (loss) | 9901 | €57,724 | €72,769 | +€15,045 | +26.1% |
| Financial income | 75/76B | €0 | €97 | +€97 | |
| Recurring financial income | 75 | €0 | €97 | +€97 | |
| Financial charges | 65/66B | €24,003 | €52,546 | +€28,542 | +119% |
| Recurring financial charges | 65 | €24,003 | €52,546 | +€28,542 | +119% |
| Profit (loss) for the period before taxes | 9903 | €33,721 | €20,320 | -€13,401 | -39.7% |
| Income taxes | 67/77 | €139 | €240 | +€101 | +72.4% |
| Profit (loss) for the period | 9904 | €33,582 | €20,081 | -€13,501 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,582 | €20,081 | -€13,501 | -40.2% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.