Arlt: 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.
Arlt
Largest movements
- Tangible fixed assets -€3,619
down €3,619 (-38.2%), from €9,462 to €5,843
- Receivables within one year -€648
down €648 (-35.7%), from €1,818 to €1,170
of which Trade receivables: -€444
- Cash +€279
up €279 (+45.5%), from €614 to €893
mainly Other debts (+€10,338) and Depreciation (+€4,758)
- Profit (loss) carried forward -€13,334
down €13,334 (-41.5%), from -€32,165 to -€45,499
- Other debts +€10,338
up €10,338 (+45.4%), from €22,772 to €33,110
- Trade debts -€1,000
down €1,000 (-100.0%), from €1,000 to €0
- Gross operating margin -€8,154
down €8,154, from €994 to -€7,160
- Depreciation +€190
up €190 (+4.2%), from €4,568 to €4,758
- Other operating charges -€94
down €94 (-7.8%), from €1,200 to €1,106
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.
Cash bridge derived
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 | €11,894 | €7,905 | -€3,988 | -33.5% |
| Fixed assets | 21/28 | €9,462 | €5,843 | -€3,619 | -38.2% |
| Tangible fixed assets | 22/27 | €9,462 | €5,843 | -€3,619 | -38.2% |
| Furniture and vehicles | 24 | €9,462 | €5,843 | -€3,619 | -38.2% |
| Current assets | 29/58 | €2,432 | €2,062 | -€369 | -15.2% |
| Amounts receivable within one year | 40/41 | €1,818 | €1,170 | -€648 | -35.7% |
| Trade receivables | 40 | €1,154 | €710 | -€444 | -38.5% |
| Other amounts receivable | 41 | €664 | €460 | -€204 | -30.8% |
| Cash at bank and in hand | 54/58 | €614 | €893 | +€279 | +45.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €11,894 | €7,905 | -€3,988 | -33.5% |
| Equity | 10/15 | -€17,905 | -€31,239 | -€13,334 | -74.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | -€32,165 | -€45,499 | -€13,334 | -41.5% |
| Amounts payable | 17/49 | €29,799 | €39,145 | +€9,346 | +31.4% |
| Amounts payable within one year | 42/48 | €29,799 | €39,145 | +€9,346 | +31.4% |
| Financial debts | 43 | €5,800 | €5,800 | = | 0.0% |
| Credit institutions | 430/8 | €5,800 | €5,800 | = | 0.0% |
| Trade debts | 44 | €1,000 | €0 | -€1,000 | -100.0% |
| Suppliers | 440/4 | €1,000 | €0 | -€1,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €227 | €235 | +€7 | +3.2% |
| Taxes | 450/3 | €227 | €235 | +€7 | +3.2% |
| Other amounts payable | 47/48 | €22,772 | €33,110 | +€10,338 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,568 | €4,758 | +€190 | +4.2% |
| Other operating charges | 640/8 | €1,200 | €1,106 | -€94 | -7.8% |
| Gross operating margin | 9900 | €994 | -€7,160 | -€8,154 | |
| Operating profit (loss) | 9901 | -€4,774 | -€13,024 | -€8,250 | -172.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €67 | €76 | +€8 | +12.5% |
| Recurring financial charges | 65 | €67 | €76 | +€8 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,841 | -€13,099 | -€8,258 | -170.6% |
| Income taxes | 67/77 | €227 | €235 | +€7 | +3.2% |
| Profit (loss) for the period | 9904 | -€5,068 | -€13,334 | -€8,266 | -163.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,068 | -€13,334 | -€8,266 | -163.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.