ARMEN & FILS: 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.
ARMEN & FILS
Largest movements
- Cash -€46
down €46 (-11.5%), from €402 to €356
mainly Net result for the year (-€112)
- Profit (loss) carried forward -€112
down €112 (-6.1%), from -€1,833 to -€1,945
- Other debts +€64
up €64 (+128%), from €50 to €114
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,480 | €4,434 | -€46 | -1.0% |
| Current assets | 29/58 | €4,480 | €4,434 | -€46 | -1.0% |
| Amounts receivable within one year | 40/41 | €4,078 | €4,078 | = | 0.0% |
| Other amounts receivable | 41 | €4,078 | €4,078 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €402 | €356 | -€46 | -11.5% |
| Total equity and liabilities | 10/49 | €4,480 | €4,434 | -€46 | -1.0% |
| Equity | 10/15 | €4,367 | €4,255 | -€112 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,833 | -€1,945 | -€112 | -6.1% |
| Amounts payable | 17/49 | €114 | €180 | +€66 | +57.7% |
| Amounts payable within one year | 42/48 | €114 | €180 | +€66 | +57.7% |
| Trade debts | 44 | €64 | €66 | +€2 | +3.0% |
| Suppliers | 440/4 | €64 | €66 | +€2 | +3.0% |
| Other amounts payable | 47/48 | €50 | €114 | +€64 | +128% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€64 | -€66 | -€2 | -3.0% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€110 | -€112 | -€2 | -1.7% |
| Profit (loss) for the period | 9904 | -€110 | -€112 | -€2 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€110 | -€112 | -€2 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.