ARLUB: 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.
ARLUB
Largest movements
- Receivables after one year +€41,856
up €41,856 (+18.3%), from €228,667 to €270,524
of which Trade receivables: +€40,661
- Debts after one year +€127,853
new in 2023: €127,853
of which Other amounts payable: +€93,586
- Other debts -€80,157
down €80,157 (-88.9%), from €90,152 to €9,995
- Profit (loss) carried forward -€5,157
down €5,157, from €2,365 to -€2,792
- Turnover +€13,278
up €13,278 (+28.1%), from €47,263 to €60,541
- Purchases and services +€10,470
up €10,470 (+26.4%), from €39,618 to €50,088
- Other operating charges +€8,506
up €8,506 (+179.5%), from €4,739 to €13,245
- Gross operating margin +€2,808
up €2,808 (+36.7%), from €7,645 to €10,453
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,668 | €271,062 | +€42,394 | +18.5% |
| Current assets | 29/58 | €228,668 | €271,062 | +€42,394 | +18.5% |
| Amounts receivable after more than one year | 29 | €228,667 | €270,524 | +€41,856 | +18.3% |
| Trade receivables | 290 | €228,156 | €268,817 | +€40,661 | +17.8% |
| Other amounts receivable | 291 | €512 | €1,707 | +€1,195 | +233.4% |
| Cash at bank and in hand | 54/58 | €1 | €538 | +€538 | +62510.5% |
| Total equity and liabilities | 10/49 | €228,668 | €271,062 | +€42,394 | +18.5% |
| Equity | 10/15 | €136,007 | €133,214 | -€2,792 | -2.1% |
| Contributions | 10/11 | €34,000 | €34,000 | = | 0.0% |
| Capital | 10 | €34,000 | €34,000 | = | 0.0% |
| Issued capital | 100 | €34,000 | €34,000 | = | 0.0% |
| Reserves | 13 | €99,642 | €102,006 | +€2,365 | +2.4% |
| Non-distributable reserves | 130/1 | €3,400 | €3,400 | = | 0.0% |
| Legal reserve | 130 | €3,400 | €3,400 | = | 0.0% |
| Distributable reserves | 133 | €96,242 | €98,606 | +€2,365 | +2.5% |
| Profit (loss) carried forward | 14 | €2,365 | -€2,792 | -€5,157 | |
| Amounts payable | 17/49 | €92,662 | €137,848 | +€45,186 | +48.8% |
| Amounts payable after more than one year | 17 | - | €127,853 | +€127,853 | |
| Trade debts | 175 | - | €34,267 | +€34,267 | |
| Other amounts payable | 178/9 | - | €93,586 | +€93,586 | |
| Amounts payable within one year | 42/48 | €92,662 | €9,995 | -€82,667 | -89.2% |
| Taxes, remuneration and social security | 45 | €2,510 | - | -€2,510 | |
| Taxes | 450/3 | €2,510 | - | -€2,510 | |
| Other amounts payable | 47/48 | €90,152 | €9,995 | -€80,157 | -88.9% |
| Turnover | 70 | €47,263 | €60,541 | +€13,278 | +28.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,618 | €50,088 | +€10,470 | +26.4% |
| Other operating charges | 640/8 | €4,739 | €13,245 | +€8,506 | +179.5% |
| Gross operating margin | 9900 | €7,645 | €10,453 | +€2,808 | +36.7% |
| Operating profit (loss) | 9901 | €2,906 | -€2,792 | -€5,698 | |
| Profit (loss) for the period before taxes | 9903 | €2,906 | -€2,792 | -€5,698 | |
| Income taxes | 67/77 | €541 | - | -€541 | |
| Profit (loss) for the period | 9904 | €2,365 | -€2,792 | -€5,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,365 | -€2,792 | -€5,157 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.