ARNANICE: what changed
Two fiscal 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.
ARNANICE
Largest movements
- Cash +€103,088
up €103,088 (+67.5%), from €152,657 to €255,746
mainly Net result for the year (+€67,559) and Receivables within one year (+€19,676)
- Receivables within one year -€19,676
down €19,676 (-88.5%), from €22,230 to €2,553
- Tangible fixed assets -€3,918
no longer reported in 2024 (was €3,918)
- Reserves +€66,146
up €66,146 (+38.6%), from €171,297 to €237,444
of which Tax-exempt reserves: +€225,352
- Tax, wage and social debts +€11,284
up €11,284 (+327.1%), from €3,449 to €14,733
- Turnover +€58,779
up €58,779 (+46.4%), from €126,673 to €185,452
- Purchases and services +€37,003
up €37,003 (+82.4%), from €44,925 to €81,928
- Gross operating margin +€22,053
up €22,053 (+27.1%), from €81,471 to €103,524
- Taxes +€6,366
up €6,366 (+33.6%), from €18,920 to €25,287
- Staff costs -€1,916
down €1,916 (-22.6%), from €8,470 to €6,554
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.
Cash bridge derived
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 | €179,005 | €258,499 | +€79,494 | +44.4% |
| Fixed assets | 21/28 | €4,118 | €200 | -€3,918 | -95.1% |
| Tangible fixed assets | 22/27 | €3,918 | - | -€3,918 | |
| Furniture and vehicles | 24 | €3,918 | - | -€3,918 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €174,887 | €258,299 | +€83,412 | +47.7% |
| Amounts receivable within one year | 40/41 | €22,230 | €2,553 | -€19,676 | -88.5% |
| Trade receivables | 40 | €22,230 | €2,553 | -€19,676 | -88.5% |
| Cash at bank and in hand | 54/58 | €152,657 | €255,746 | +€103,088 | +67.5% |
| Total equity and liabilities | 10/49 | €179,005 | €258,499 | +€79,494 | +44.4% |
| Equity | 10/15 | €173,987 | €240,495 | +€66,508 | +38.2% |
| Reserves | 13 | €171,297 | €237,444 | +€66,146 | +38.6% |
| Non-distributable reserves | 130/1 | €8,756 | €12,091 | +€3,335 | +38.1% |
| Other | 1319 | €8,756 | €12,091 | +€3,335 | +38.1% |
| Tax-exempt reserves | 132 | - | €225,352 | +€225,352 | |
| Distributable reserves | 133 | €162,541 | - | -€162,541 | |
| Profit (loss) carried forward | 14 | €2,690 | €3,051 | +€361 | +13.4% |
| Amounts payable | 17/49 | €5,018 | €18,004 | +€12,986 | +258.8% |
| Amounts payable within one year | 42/48 | €5,018 | €18,004 | +€12,986 | +258.8% |
| Trade debts | 44 | €30 | €175 | +€145 | +484.0% |
| Suppliers | 440/4 | €30 | €175 | +€145 | +484.0% |
| Taxes, remuneration and social security | 45 | €3,449 | €14,733 | +€11,284 | +327.1% |
| Taxes | 450/3 | €3,449 | €14,733 | +€11,284 | +327.1% |
| Other amounts payable | 47/48 | €1,539 | €3,096 | +€1,557 | +101.2% |
| Turnover | 70 | €126,673 | €185,452 | +€58,779 | +46.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,925 | €81,928 | +€37,003 | +82.4% |
| Remuneration, social security and pensions | 62 | €8,470 | €6,554 | -€1,916 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,479 | €3,918 | -€1,561 | -28.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €20 | €20 | = | 0.0% |
| Other operating charges | 640/8 | €1,373 | - | -€1,373 | |
| Gross operating margin | 9900 | €81,471 | €103,524 | +€22,053 | +27.1% |
| Operating profit (loss) | 9901 | €66,129 | €93,032 | +€26,903 | +40.7% |
| Financial charges | 65/66B | €180 | €186 | +€6 | +3.4% |
| Recurring financial charges | 65 | €180 | €186 | +€6 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €65,949 | €92,846 | +€26,897 | +40.8% |
| Income taxes | 67/77 | €18,920 | €25,287 | +€6,366 | +33.6% |
| Profit (loss) for the period | 9904 | €47,028 | €67,559 | +€20,531 | +43.7% |
| Transfer to tax-exempt reserves | 689 | - | €62,812 | +€62,812 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,028 | €4,747 | -€42,281 | -89.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.