ARLUFIN: 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.
ARLUFIN
Largest movements
- Tangible fixed assets -€8,064
down €8,064 (-62.1%), from €12,992 to €4,927
of which Leasing and similar rights: -€7,025
- Receivables within one year +€3,492
up €3,492 (+15.3%), from €22,843 to €26,335
of which Other amounts receivable: +€2,144
- Cash +€831
up €831 (+1.9%), from €44,814 to €45,645
mainly Net result for the year (+€11,879) and Depreciation (+€8,064)
- Other debts -€13,791
down €13,791 (-100.0%), from €13,791 to €0
- Reserves +€11,800
up €11,800 (+27.5%), from €42,900 to €54,700
- Current portion of long-term debt -€5,081
down €5,081 (-71.2%), from €7,141 to €2,060
- Tax, wage and social debts +€4,431
up €4,431 (+33.2%), from €13,339 to €17,770
- Debts after one year -€2,060
down €2,060 (-100.0%), from €2,060 to €0
- Financial charges -€44,102
down €44,102 (-97.1%), from €45,401 to €1,300
- Gross operating margin -€32,430
down €32,430 (-52.7%), from €61,546 to €29,116
- Taxes +€3,686
up €3,686 (+134.6%), from €2,739 to €6,425
- Other operating charges +€675
up €675 (+78.0%), from €865 to €1,540
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 | €82,273 | €78,633 | -€3,640 | -4.4% |
| Fixed assets | 21/28 | €12,992 | €4,927 | -€8,064 | -62.1% |
| Tangible fixed assets | 22/27 | €12,992 | €4,927 | -€8,064 | -62.1% |
| Furniture and vehicles | 24 | €1,039 | €0 | -€1,039 | -100.0% |
| Leasing and similar rights | 25 | €11,953 | €4,927 | -€7,025 | -58.8% |
| Current assets | 29/58 | €69,281 | €73,706 | +€4,425 | +6.4% |
| Amounts receivable within one year | 40/41 | €22,843 | €26,335 | +€3,492 | +15.3% |
| Trade receivables | 40 | €14,921 | €16,268 | +€1,348 | +9.0% |
| Other amounts receivable | 41 | €7,922 | €10,066 | +€2,144 | +27.1% |
| Cash at bank and in hand | 54/58 | €44,814 | €45,645 | +€831 | +1.9% |
| Deferred charges and accrued income | 490/1 | €1,624 | €1,726 | +€102 | +6.3% |
| Total equity and liabilities | 10/49 | €82,273 | €78,633 | -€3,640 | -4.4% |
| Equity | 10/15 | €45,943 | €57,821 | +€11,879 | +25.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,900 | €54,700 | +€11,800 | +27.5% |
| Distributable reserves | 133 | €42,900 | €54,700 | +€11,800 | +27.5% |
| Profit (loss) carried forward | 14 | €43 | €121 | +€79 | +184.9% |
| Amounts payable | 17/49 | €36,330 | €20,812 | -€15,518 | -42.7% |
| Amounts payable after more than one year | 17 | €2,060 | €0 | -€2,060 | -100.0% |
| Financial debts | 170/4 | €2,060 | €0 | -€2,060 | -100.0% |
| Amounts payable within one year | 42/48 | €34,271 | €20,812 | -€13,459 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €7,141 | €2,060 | -€5,081 | -71.2% |
| Trade debts | 44 | - | €983 | +€983 | |
| Suppliers | 440/4 | - | €983 | +€983 | |
| Taxes, remuneration and social security | 45 | €13,339 | €17,770 | +€4,431 | +33.2% |
| Taxes | 450/3 | €13,339 | €17,770 | +€4,431 | +33.2% |
| Other amounts payable | 47/48 | €13,791 | €0 | -€13,791 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,267 | €8,064 | -€202 | -2.4% |
| Other operating charges | 640/8 | €865 | €1,540 | +€675 | +78.0% |
| Gross operating margin | 9900 | €61,546 | €29,116 | -€32,430 | -52.7% |
| Operating profit (loss) | 9901 | €52,414 | €19,512 | -€32,902 | -62.8% |
| Financial income | 75/76B | €3 | €91 | +€88 | +2947.7% |
| Recurring financial income | 75 | €3 | €91 | +€88 | +2947.7% |
| Financial charges | 65/66B | €45,401 | €1,300 | -€44,102 | -97.1% |
| Recurring financial charges | 65 | €45,401 | €1,300 | -€44,102 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €7,016 | €18,303 | +€11,288 | +160.9% |
| Income taxes | 67/77 | €2,739 | €6,425 | +€3,686 | +134.6% |
| Profit (loss) for the period | 9904 | €4,277 | €11,879 | +€7,602 | +177.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,277 | €11,879 | +€7,602 | +177.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.