ARNAOUT: 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.
ARNAOUT
Largest movements
- Receivables within one year -€127,965
down €127,965 (-97.7%), from €130,925 to €2,960
of which Trade receivables: -€118,491
- Stocks and contracts -€28,550
down €28,550 (-27.8%), from €102,772 to €74,222
- Trade debts -€100,219
down €100,219 (-98.8%), from €101,439 to €1,220
- Other debts -€57,142
down €57,142 (-61.3%), from €93,146 to €36,004
- Turnover -€272,397
no longer reported in 2024 (was €272,397)
- Purchases and services -€265,211
no longer reported in 2024 (was €265,211)
- Gross operating margin -€5,955
down €5,955 (-82.9%), from €7,185 to €1,231
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 | €234,278 | €77,369 | -€156,909 | -67.0% |
| Current assets | 29/58 | €234,278 | €77,369 | -€156,909 | -67.0% |
| Stocks and contracts in progress | 3 | €102,772 | €74,222 | -€28,550 | -27.8% |
| Stocks | 30/36 | €102,772 | €74,222 | -€28,550 | -27.8% |
| Amounts receivable within one year | 40/41 | €130,925 | €2,960 | -€127,965 | -97.7% |
| Trade receivables | 40 | €118,491 | - | -€118,491 | |
| Other amounts receivable | 41 | €12,434 | €2,960 | -€9,475 | -76.2% |
| Cash at bank and in hand | 54/58 | €581 | €187 | -€394 | -67.9% |
| Total equity and liabilities | 10/49 | €234,278 | €77,369 | -€156,909 | -67.0% |
| Equity | 10/15 | €29,039 | €29,491 | +€452 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,439 | €10,891 | +€452 | +4.3% |
| Amounts payable | 17/49 | €205,239 | €47,878 | -€157,361 | -76.7% |
| Amounts payable within one year | 42/48 | €205,239 | €47,878 | -€157,361 | -76.7% |
| Trade debts | 44 | €101,439 | €1,220 | -€100,219 | -98.8% |
| Suppliers | 440/4 | €101,439 | €1,220 | -€100,219 | -98.8% |
| Taxes, remuneration and social security | 45 | €10,654 | €10,654 | = | 0.0% |
| Taxes | 450/3 | €3,604 | €3,604 | = | 0.0% |
| Remuneration and social security | 454/9 | €7,050 | €7,050 | = | 0.0% |
| Other amounts payable | 47/48 | €93,146 | €36,004 | -€57,142 | -61.3% |
| Turnover | 70 | €272,397 | - | -€272,397 | |
| Goods, raw materials, services and sundry goods | 60/61 | €265,211 | - | -€265,211 | |
| Remuneration, social security and pensions | 62 | €1,642 | - | -€1,642 | |
| Other operating charges | 640/8 | €1,942 | €598 | -€1,344 | -69.2% |
| Gross operating margin | 9900 | €7,185 | €1,231 | -€5,955 | -82.9% |
| Operating profit (loss) | 9901 | €3,602 | €633 | -€2,969 | -82.4% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €237 | €181 | -€55 | -23.4% |
| Recurring financial charges | 65 | €237 | €181 | -€55 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €3,391 | €452 | -€2,940 | -86.7% |
| Profit (loss) for the period | 9904 | €3,391 | €452 | -€2,940 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,391 | €452 | -€2,940 | -86.7% |
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 17 October 2026 via checked.be.