ARLOW: 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.
ARLOW
Largest movements
- Receivables within one year +€7,737
up €7,737 (+76.9%), from €10,060 to €17,797
- Cash -€6,162
down €6,162 (-86.7%), from €7,109 to €948
mainly Other debts (-€25,657) and Investment in fixed assets (net) (-€12,500)
- Other debts -€25,657
down €25,657 (-8.8%), from €291,234 to €265,577
- Profit (loss) carried forward +€23,208
up €23,208 (+46.4%), from -€49,974 to -€26,766
- Gross operating margin +€4,712
up €4,712 (+11.0%), from €42,823 to €47,535
- Depreciation +€2,139
up €2,139 (+20.2%), from €10,598 to €12,736
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 | €267,914 | €267,428 | -€486 | -0.2% |
| Fixed assets | 21/28 | €248,685 | €248,449 | -€236 | -0.1% |
| Tangible fixed assets | 22/27 | €248,685 | €248,449 | -€236 | -0.1% |
| Land and buildings | 22 | €236,066 | €225,822 | -€10,244 | -4.3% |
| Furniture and vehicles | 24 | - | €11,305 | +€11,305 | |
| Other tangible fixed assets | 26 | €12,619 | €11,322 | -€1,297 | -10.3% |
| Current assets | 29/58 | €19,229 | €18,979 | -€250 | -1.3% |
| Amounts receivable within one year | 40/41 | €10,060 | €17,797 | +€7,737 | +76.9% |
| Trade receivables | 40 | €10,060 | €17,797 | +€7,737 | +76.9% |
| Cash at bank and in hand | 54/58 | €7,109 | €948 | -€6,162 | -86.7% |
| Deferred charges and accrued income | 490/1 | €2,059 | €234 | -€1,825 | -88.6% |
| Total equity and liabilities | 10/49 | €267,914 | €267,428 | -€486 | -0.2% |
| Equity | 10/15 | -€30,831 | -€7,623 | +€23,208 | +75.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €543 | €543 | = | 0.0% |
| Non-distributable reserves | 130/1 | €543 | €543 | = | 0.0% |
| Reserves not available under the articles | 1311 | €543 | €543 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,974 | -€26,766 | +€23,208 | +46.4% |
| Amounts payable | 17/49 | €298,745 | €275,051 | -€23,694 | -7.9% |
| Amounts payable within one year | 42/48 | €296,345 | €272,651 | -€23,694 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €80 | €80 | = | 0.0% |
| Trade debts | 44 | €5,031 | €6,994 | +€1,963 | +39.0% |
| Suppliers | 440/4 | €5,031 | €6,994 | +€1,963 | +39.0% |
| Other amounts payable | 47/48 | €291,234 | €265,577 | -€25,657 | -8.8% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,598 | €12,736 | +€2,139 | +20.2% |
| Other operating charges | 640/8 | €11,004 | €11,437 | +€434 | +3.9% |
| Gross operating margin | 9900 | €42,823 | €47,535 | +€4,712 | +11.0% |
| Operating profit (loss) | 9901 | €21,222 | €23,361 | +€2,139 | +10.1% |
| Financial charges | 65/66B | €165 | €153 | -€11 | -7.0% |
| Recurring financial charges | 65 | €165 | €153 | -€11 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €21,057 | €23,208 | +€2,151 | +10.2% |
| Profit (loss) for the period | 9904 | €21,057 | €23,208 | +€2,151 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,057 | €23,208 | +€2,151 | +10.2% |
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 6 October 2026 via checked.be.