ARM SOLUTIONS: 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.
ARM SOLUTIONS
Largest movements
- Receivables within one year +€14,883
up €14,883 (+125.7%), from €11,838 to €26,721
- Tangible fixed assets -€5,830
down €5,830 (-41.8%), from €13,953 to €8,123
of which Furniture and vehicles: -€5,216
- Stocks and contracts +€4,256
up €4,256 (+31.1%), from €13,687 to €17,943
- Deferred charges and accrued income -€3,658
down €3,658 (-41.1%), from €8,894 to €5,236
- Cash -€3,160
down €3,160 (-52.1%), from €6,063 to €2,903
mainly Receivables within one year (-€14,883) and Current portion of long-term debt (-€5,851)
- Trade debts +€11,434
up €11,434 (+3053.8%), from €374 to €11,808
- Current portion of long-term debt -€5,851
no longer reported in 2025 (was €5,851)
- Other debts +€5,659
up €5,659 (+68.2%), from €8,291 to €13,950
- Tax, wage and social debts -€2,527
down €2,527 (-36.8%), from €6,873 to €4,346
of which Remuneration and social security: -€2,300
- Profit (loss) carried forward -€2,223
new in 2025: -€2,223
- Gross operating margin -€3,067
down €3,067 (-33.2%), from €9,232 to €6,166
- Other operating charges -€1,500
down €1,500 (-71.8%), from €2,090 to €590
- Depreciation -€318
down €318 (-4.2%), from €7,584 to €7,266
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 | €54,435 | €60,926 | +€6,491 | +11.9% |
| Fixed assets | 21/28 | €13,953 | €8,123 | -€5,830 | -41.8% |
| Tangible fixed assets | 22/27 | €13,953 | €8,123 | -€5,830 | -41.8% |
| Plant, machinery and equipment | 23 | €3,541 | €2,927 | -€614 | -17.3% |
| Furniture and vehicles | 24 | €10,412 | €5,196 | -€5,216 | -50.1% |
| Current assets | 29/58 | €40,483 | €52,804 | +€12,321 | +30.4% |
| Stocks and contracts in progress | 3 | €13,687 | €17,943 | +€4,256 | +31.1% |
| Stocks | 30/36 | €13,687 | €17,943 | +€4,256 | +31.1% |
| Amounts receivable within one year | 40/41 | €11,838 | €26,721 | +€14,883 | +125.7% |
| Trade receivables | 40 | €11,838 | €26,721 | +€14,883 | +125.7% |
| Cash at bank and in hand | 54/58 | €6,063 | €2,903 | -€3,160 | -52.1% |
| Deferred charges and accrued income | 490/1 | €8,894 | €5,236 | -€3,658 | -41.1% |
| Total equity and liabilities | 10/49 | €54,435 | €60,926 | +€6,491 | +11.9% |
| Equity | 10/15 | €33,045 | €30,822 | -€2,223 | -6.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €27,045 | €27,045 | = | 0.0% |
| Distributable reserves | 133 | €27,045 | €27,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,223 | -€2,223 | |
| Amounts payable | 17/49 | €21,390 | €30,104 | +€8,714 | +40.7% |
| Amounts payable within one year | 42/48 | €21,390 | €30,104 | +€8,714 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €5,851 | - | -€5,851 | |
| Trade debts | 44 | €374 | €11,808 | +€11,434 | +3053.8% |
| Suppliers | 440/4 | €374 | €11,808 | +€11,434 | +3053.8% |
| Taxes, remuneration and social security | 45 | €6,873 | €4,346 | -€2,527 | -36.8% |
| Taxes | 450/3 | €3,473 | €3,246 | -€227 | -6.5% |
| Remuneration and social security | 454/9 | €3,400 | €1,100 | -€2,300 | -67.6% |
| Other amounts payable | 47/48 | €8,291 | €13,950 | +€5,659 | +68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,584 | €7,266 | -€318 | -4.2% |
| Other operating charges | 640/8 | €2,090 | €590 | -€1,500 | -71.8% |
| Gross operating margin | 9900 | €9,232 | €6,166 | -€3,067 | -33.2% |
| Operating profit (loss) | 9901 | -€441 | -€1,690 | -€1,249 | -282.9% |
| Financial income | 75/76B | €0 | €3 | +€2 | +6150.0% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +6150.0% |
| Financial charges | 65/66B | €618 | €535 | -€82 | -13.3% |
| Recurring financial charges | 65 | €618 | €535 | -€82 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,059 | -€2,223 | -€1,164 | -109.9% |
| Income taxes | 67/77 | €29 | - | -€29 | |
| Profit (loss) for the period | 9904 | -€1,088 | -€2,223 | -€1,135 | -104.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,088 | -€2,223 | -€1,135 | -104.2% |
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 9 October 2026 via checked.be.