ARLYS: 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.
ARLYS
Largest movements
- Tangible fixed assets +€16,799
up €16,799 (+13.0%), from €129,094 to €145,892
of which Land and buildings: +€23,858
- Cash -€5,944
down €5,944 (-55.6%), from €10,690 to €4,746
mainly Investment in fixed assets (net) (-€28,871) and Other debts (-€8,137)
- Receivables within one year -€2,514
down €2,514 (-89.2%), from €2,818 to €304
- Trade debts +€20,463
up €20,463 (+456%), from €4,486 to €24,950
- Other debts -€8,137
down €8,137 (-30.8%), from €26,417 to €18,280
- Profit (loss) carried forward -€3,714
down €3,714 (-10.1%), from €36,809 to €33,096
- Turnover +€55,265
new in 2025: €55,265
- Purchases and services +€40,697
new in 2025: €40,697
- Gross operating margin +€5,688
up €5,688 (+64.1%), from €8,880 to €14,568
- Taxes +€4,104
new in 2025: €4,104
- Depreciation +€854
up €854 (+7.5%), from €11,443 to €12,297
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.
Derived cash bridge
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 | €143,503 | €151,619 | +€8,116 | +5.7% |
| Formation expenses | 20 | €901 | €676 | -€225 | -25.0% |
| Fixed assets | 21/28 | €129,094 | €145,892 | +€16,799 | +13.0% |
| Tangible fixed assets | 22/27 | €129,094 | €145,892 | +€16,799 | +13.0% |
| Land and buildings | 22 | €56,458 | €80,316 | +€23,858 | +42.3% |
| Plant, machinery and equipment | 23 | €58,972 | €55,794 | -€3,178 | -5.4% |
| Furniture and vehicles | 24 | €13,664 | €9,783 | -€3,881 | -28.4% |
| Current assets | 29/58 | €13,508 | €5,050 | -€8,458 | -62.6% |
| Amounts receivable within one year | 40/41 | €2,818 | €304 | -€2,514 | -89.2% |
| Other amounts receivable | 41 | €2,818 | €304 | -€2,514 | -89.2% |
| Cash at bank and in hand | 54/58 | €10,690 | €4,746 | -€5,944 | -55.6% |
| Total equity and liabilities | 10/49 | €143,503 | €151,619 | +€8,116 | +5.7% |
| Equity | 10/15 | €104,980 | €101,267 | -€3,714 | -3.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,809 | €33,096 | -€3,714 | -10.1% |
| Amounts payable | 17/49 | €38,523 | €50,352 | +€11,829 | +30.7% |
| Amounts payable within one year | 42/48 | €38,523 | €50,352 | +€11,829 | +30.7% |
| Trade debts | 44 | €4,486 | €24,950 | +€20,463 | +456% |
| Suppliers | 440/4 | €4,486 | €24,950 | +€20,463 | +456% |
| Advances received on contracts in progress | 46 | €7,620 | €7,123 | -€497 | -6.5% |
| Other amounts payable | 47/48 | €26,417 | €18,280 | -€8,137 | -30.8% |
| Turnover | 70 | - | €55,265 | +€55,265 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €40,697 | +€40,697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,443 | €12,297 | +€854 | +7.5% |
| Other operating charges | 640/8 | €1,852 | €1,816 | -€36 | -1.9% |
| Gross operating margin | 9900 | €8,880 | €14,568 | +€5,688 | +64.1% |
| Operating profit (loss) | 9901 | -€4,416 | €454 | +€4,870 | |
| Financial charges | 65/66B | €72 | €63 | -€9 | -11.8% |
| Recurring financial charges | 65 | €72 | €63 | -€9 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,488 | €391 | +€4,879 | |
| Income taxes | 67/77 | - | €4,104 | +€4,104 | |
| Profit (loss) for the period | 9904 | -€4,488 | -€3,714 | +€774 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,488 | -€3,714 | +€774 | +17.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.