ARNA LOGISTICS: 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 LOGISTICS
Largest movements
- Deferred charges and accrued income +€78,000
up €78,000 (+130%), from €60,171 to €138,171
- Receivables within one year -€68,967
down €68,967 (-92.5%), from €74,545 to €5,578
of which Trade receivables: -€68,264
- Tangible fixed assets -€40,887
down €40,887 (-10.3%), from €398,806 to €357,919
- Debts after one year -€66,502
down €66,502 (-24.6%), from €269,937 to €203,434
- Other debts +€27,622
up €27,622 (+8.4%), from €330,652 to €358,274
- Financial charges -€2,368
down €2,368 (-28.6%), from €8,292 to €5,924
- Other operating charges +€1,508
up €1,508 (+25.3%), from €5,966 to €7,474
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 | €536,944 | €502,130 | -€34,814 | -6.5% |
| Fixed assets | 21/28 | €398,806 | €357,919 | -€40,887 | -10.3% |
| Tangible fixed assets | 22/27 | €398,806 | €357,919 | -€40,887 | -10.3% |
| Land and buildings | 22 | €341,588 | €326,240 | -€15,348 | -4.5% |
| Plant, machinery and equipment | 23 | €43,471 | €24,374 | -€19,097 | -43.9% |
| Furniture and vehicles | 24 | €13,746 | €7,304 | -€6,442 | -46.9% |
| Current assets | 29/58 | €138,138 | €144,211 | +€6,073 | +4.4% |
| Amounts receivable within one year | 40/41 | €74,545 | €5,578 | -€68,967 | -92.5% |
| Trade receivables | 40 | €68,264 | - | -€68,264 | |
| Other amounts receivable | 41 | €6,281 | €5,578 | -€703 | -11.2% |
| Cash at bank and in hand | 54/58 | €3,422 | €462 | -€2,960 | -86.5% |
| Deferred charges and accrued income | 490/1 | €60,171 | €138,171 | +€78,000 | +130% |
| Total equity and liabilities | 10/49 | €536,944 | €502,130 | -€34,814 | -6.5% |
| Equity | 10/15 | -€140,084 | -€137,408 | +€2,676 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,284 | -€143,608 | +€2,676 | +1.8% |
| Amounts payable | 17/49 | €677,028 | €639,538 | -€37,490 | -5.5% |
| Amounts payable after more than one year | 17 | €269,937 | €203,434 | -€66,502 | -24.6% |
| Financial debts | 170/4 | €269,937 | €203,434 | -€66,502 | -24.6% |
| Amounts payable within one year | 42/48 | €407,091 | €436,104 | +€29,012 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €66,854 | €66,502 | -€351 | -0.5% |
| Trade debts | 44 | €1,192 | €4,548 | +€3,356 | +282% |
| Suppliers | 440/4 | €1,192 | €4,548 | +€3,356 | +282% |
| Taxes, remuneration and social security | 45 | €8,394 | €6,779 | -€1,615 | -19.2% |
| Taxes | 450/3 | €2,135 | €176 | -€1,959 | -91.7% |
| Remuneration and social security | 454/9 | €6,259 | €6,603 | +€344 | +5.5% |
| Other amounts payable | 47/48 | €330,652 | €358,274 | +€27,622 | +8.4% |
| Remuneration, social security and pensions | 62 | €42,618 | €42,339 | -€279 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,609 | €40,887 | +€278 | +0.7% |
| Other operating charges | 640/8 | €5,966 | €7,474 | +€1,508 | +25.3% |
| Gross operating margin | 9900 | €99,312 | €99,288 | -€24 | 0.0% |
| Operating profit (loss) | 9901 | €10,119 | €8,588 | -€1,531 | -15.1% |
| Financial income | 75/76B | - | €188 | +€188 | |
| Recurring financial income | 75 | - | €188 | +€188 | |
| Financial charges | 65/66B | €8,292 | €5,924 | -€2,368 | -28.6% |
| Recurring financial charges | 65 | €8,292 | €5,924 | -€2,368 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €1,827 | €2,852 | +€1,025 | +56.1% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.3% |
| Profit (loss) for the period | 9904 | €1,653 | €2,676 | +€1,023 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,653 | €2,676 | +€1,023 | +61.9% |
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 20 October 2026 via checked.be.