ARNALA: 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.
ARNALA
Largest movements
- Receivables after one year +€175,000
new in 2025: €175,000
- Receivables within one year -€149,184
down €149,184 (-49.9%), from €298,900 to €149,716
of which Other amounts receivable: -€151,113
- Tangible fixed assets +€75,020
up €75,020 (+12.3%), from €607,698 to €682,718
of which Other tangible fixed assets: +€82,446
- Cash +€18,824
up €18,824 (+63.1%), from €29,821 to €48,645
mainly Net result for the year (+€163,721) and Receivables within one year (+€149,184)
- Reserves +€143,341
up €143,341 (+22.9%), from €626,444 to €769,785
- Other debts -€45,789
down €45,789 (-15.5%), from €295,849 to €250,060
- Tax, wage and social debts +€41,433
up €41,433 (+228%), from €18,199 to €59,633
of which Taxes: +€46,058
- Debts after one year -€17,570
down €17,570 (-9.7%), from €180,310 to €162,739
- Gross operating margin -€51,664
down €51,664 (-14.2%), from €365,057 to €313,393
- Staff costs -€36,038
down €36,038, from €32,492 to -€3,546
- Financial income +€8,191
up €8,191 (+3,998%), from €205 to €8,396
- Financial charges +€7,612
up €7,612 (+54.0%), from €14,104 to €21,716
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 | €1,161,402 | €1,282,600 | +€121,198 | +10.4% |
| Fixed assets | 21/28 | €663,298 | €731,905 | +€68,607 | +10.3% |
| Intangible fixed assets | 21 | €55,600 | €49,186 | -€6,414 | -11.5% |
| Tangible fixed assets | 22/27 | €607,698 | €682,718 | +€75,020 | +12.3% |
| Land and buildings | 22 | €85,081 | €84,413 | -€669 | -0.8% |
| Plant, machinery and equipment | 23 | €13,384 | €11,849 | -€1,535 | -11.5% |
| Furniture and vehicles | 24 | €48,379 | €43,157 | -€5,222 | -10.8% |
| Other tangible fixed assets | 26 | €460,854 | €543,300 | +€82,446 | +17.9% |
| Current assets | 29/58 | €498,104 | €550,696 | +€52,592 | +10.6% |
| Amounts receivable after more than one year | 29 | - | €175,000 | +€175,000 | |
| Other amounts receivable | 291 | - | €175,000 | +€175,000 | |
| Amounts receivable within one year | 40/41 | €298,900 | €149,716 | -€149,184 | -49.9% |
| Trade receivables | 40 | €16,253 | €18,181 | +€1,929 | +11.9% |
| Other amounts receivable | 41 | €282,647 | €131,535 | -€151,113 | -53.5% |
| Current investments | 50/53 | €155,037 | €155,037 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,821 | €48,645 | +€18,824 | +63.1% |
| Deferred charges and accrued income | 490/1 | €14,346 | €22,298 | +€7,952 | +55.4% |
| Total equity and liabilities | 10/49 | €1,161,402 | €1,282,600 | +€121,198 | +10.4% |
| Equity | 10/15 | €645,044 | €788,385 | +€143,341 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €626,444 | €769,785 | +€143,341 | +22.9% |
| Distributable reserves | 133 | €626,444 | €769,785 | +€143,341 | +22.9% |
| Amounts payable | 17/49 | €516,358 | €494,216 | -€22,142 | -4.3% |
| Amounts payable after more than one year | 17 | €180,310 | €162,739 | -€17,570 | -9.7% |
| Financial debts | 170/4 | €180,310 | €162,739 | -€17,570 | -9.7% |
| Amounts payable within one year | 42/48 | €336,049 | €331,476 | -€4,572 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €22,000 | €17,570 | -€4,430 | -20.1% |
| Trade debts | 44 | - | €4,213 | +€4,213 | |
| Suppliers | 440/4 | - | €4,213 | +€4,213 | |
| Taxes, remuneration and social security | 45 | €18,199 | €59,633 | +€41,433 | +228% |
| Taxes | 450/3 | €13,575 | €59,633 | +€46,058 | +339% |
| Remuneration and social security | 454/9 | €4,625 | - | -€4,625 | |
| Other amounts payable | 47/48 | €295,849 | €250,060 | -€45,789 | -15.5% |
| Non-recurring operating income | 76A | €2,800 | €250,000 | +€247,200 | +8,829% |
| Remuneration, social security and pensions | 62 | €32,492 | -€3,546 | -€36,038 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,443 | €46,381 | +€1,938 | +4.4% |
| Other operating charges | 640/8 | €3,794 | €4,741 | +€947 | +25.0% |
| Gross operating margin | 9900 | €365,057 | €313,393 | -€51,664 | -14.2% |
| Operating profit (loss) | 9901 | €284,328 | €265,818 | -€18,510 | -6.5% |
| Financial income | 75/76B | €205 | €8,396 | +€8,191 | +3,998% |
| Recurring financial income | 75 | €205 | €8,396 | +€8,191 | +3,998% |
| Financial charges | 65/66B | €14,104 | €21,716 | +€7,612 | +54.0% |
| Recurring financial charges | 65 | €14,104 | €21,716 | +€7,612 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €270,430 | €252,498 | -€17,932 | -6.6% |
| Income taxes | 67/77 | €90,938 | €88,777 | -€2,161 | -2.4% |
| Profit (loss) for the period | 9904 | €179,492 | €163,721 | -€15,771 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €179,492 | €163,721 | -€15,771 | -8.8% |
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 15 October 2026 via checked.be.