ARNA: 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.
ARNA
Largest movements
- Receivables within one year +€17,870
up €17,870 (+9.5%), from €188,664 to €206,533
of which Other amounts receivable: +€51,145
- Cash +€12,570
up €12,570 (+8,776%), from €143 to €12,713
mainly Trade debts (+€73,792) and Depreciation (+€8,492)
- Trade debts +€73,792
up €73,792 (+1,213%), from €6,085 to €79,877
- Tax, wage and social debts -€23,069
down €23,069 (-23.7%), from €97,158 to €74,088
of which Taxes: -€16,515
- Other debts -€12,759
down €12,759 (-36.1%), from €35,333 to €22,574
- Short-term financial debts -€11,010
no longer reported in 2024 (was €11,010)
- Reserves +€4,500
up €4,500 (+5.4%), from €83,700 to €88,200
of which Distributable reserves: +€4,500
- Gross operating margin -€32,651
down €32,651 (-17.7%), from €184,597 to €151,945
- Other operating charges +€15,394
up €15,394 (+1,636%), from €941 to €16,335
- Taxes -€13,917
down €13,917 (-64.2%), from €21,678 to €7,761
- Staff costs +€5,004
up €5,004 (+4.6%), from €108,784 to €113,787
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 | €364,833 | €397,225 | +€32,392 | +8.9% |
| Fixed assets | 21/28 | €126,026 | €127,979 | +€1,953 | +1.5% |
| Tangible fixed assets | 22/27 | €124,926 | €126,879 | +€1,953 | +1.6% |
| Land and buildings | 22 | €103,308 | €111,356 | +€8,048 | +7.8% |
| Plant, machinery and equipment | 23 | €21,252 | €15,340 | -€5,912 | -27.8% |
| Furniture and vehicles | 24 | €365 | €183 | -€183 | -50.0% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €238,807 | €269,246 | +€30,439 | +12.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €188,664 | €206,533 | +€17,870 | +9.5% |
| Trade receivables | 40 | €176,516 | €143,241 | -€33,275 | -18.9% |
| Other amounts receivable | 41 | €12,148 | €63,293 | +€51,145 | +421% |
| Cash at bank and in hand | 54/58 | €143 | €12,713 | +€12,570 | +8,776% |
| Total equity and liabilities | 10/49 | €364,833 | €397,225 | +€32,392 | +8.9% |
| Equity | 10/15 | €210,537 | €215,508 | +€4,971 | +2.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €83,700 | €88,200 | +€4,500 | +5.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €77,500 | €82,000 | +€4,500 | +5.8% |
| Profit (loss) carried forward | 14 | €64,837 | €65,308 | +€471 | +0.7% |
| Amounts payable | 17/49 | €154,296 | €181,717 | +€27,421 | +17.8% |
| Amounts payable within one year | 42/48 | €149,586 | €176,540 | +€26,954 | +18.0% |
| Financial debts | 43 | €11,010 | - | -€11,010 | |
| Credit institutions | 430/8 | €11,010 | - | -€11,010 | |
| Trade debts | 44 | €6,085 | €79,877 | +€73,792 | +1,213% |
| Suppliers | 440/4 | €6,085 | €79,877 | +€73,792 | +1,213% |
| Taxes, remuneration and social security | 45 | €97,158 | €74,088 | -€23,069 | -23.7% |
| Taxes | 450/3 | €55,857 | €39,341 | -€16,515 | -29.6% |
| Remuneration and social security | 454/9 | €41,301 | €34,747 | -€6,554 | -15.9% |
| Other amounts payable | 47/48 | €35,333 | €22,574 | -€12,759 | -36.1% |
| Accrued charges and deferred income | 492/3 | €4,710 | €5,177 | +€467 | +9.9% |
| Remuneration, social security and pensions | 62 | €108,784 | €113,787 | +€5,004 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,157 | €8,492 | -€1,664 | -16.4% |
| Other operating charges | 640/8 | €941 | €16,335 | +€15,394 | +1,636% |
| Gross operating margin | 9900 | €184,597 | €151,945 | -€32,651 | -17.7% |
| Operating profit (loss) | 9901 | €64,715 | €13,330 | -€51,385 | -79.4% |
| Financial income | 75/76B | €1,691 | €1,740 | +€48 | +2.9% |
| Recurring financial income | 75 | €1,691 | €1,740 | +€48 | +2.9% |
| Financial charges | 65/66B | €1,103 | €2,337 | +€1,234 | +112% |
| Recurring financial charges | 65 | €1,103 | €2,337 | +€1,234 | +112% |
| Profit (loss) for the period before taxes | 9903 | €65,304 | €12,732 | -€52,571 | -80.5% |
| Income taxes | 67/77 | €21,678 | €7,761 | -€13,917 | -64.2% |
| Profit (loss) for the period | 9904 | €43,626 | €4,971 | -€38,655 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,626 | €4,971 | -€38,655 | -88.6% |
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 19 October 2026 via checked.be.