ARNARI: 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.
ARNARI
Largest movements
- Tangible fixed assets +€10,400
new in 2024: €10,400
- Receivables within one year +€10,296
up €10,296 (+112.1%), from €9,186 to €19,482
- Cash -€4,887
down €4,887 (-25.9%), from €18,886 to €14,000
mainly Investment in fixed assets (net) (-€10,400) and Receivables within one year (-€10,296)
- Trade debts +€10,045
up €10,045 (+973.9%), from €1,031 to €11,077
- Reserves +€10,000
new in 2024: €10,000
- Profit (loss) carried forward -€5,137
down €5,137 (-50.7%), from €10,132 to €4,996
- Tax, wage and social debts +€901
up €901 (+8.0%), from €11,253 to €12,154
of which Taxes: +€876
- Gross operating margin -€4,903
down €4,903 (-25.9%), from €18,937 to €14,034
- Financial charges +€1,687
up €1,687 (+22493.9%), from €8 to €1,695
- Other operating charges -€1,579
down €1,579 (-32.1%), from €4,914 to €3,334
- Taxes +€251
up €251 (+8.1%), from €3,091 to €3,342
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 | €28,072 | €43,882 | +€15,810 | +56.3% |
| Fixed assets | 21/28 | - | €10,400 | +€10,400 | |
| Tangible fixed assets | 22/27 | - | €10,400 | +€10,400 | |
| Other tangible fixed assets | 26 | - | €10,400 | +€10,400 | |
| Current assets | 29/58 | €28,072 | €33,482 | +€5,410 | +19.3% |
| Amounts receivable within one year | 40/41 | €9,186 | €19,482 | +€10,296 | +112.1% |
| Trade receivables | 40 | €9,186 | €19,482 | +€10,296 | +112.1% |
| Cash at bank and in hand | 54/58 | €18,886 | €14,000 | -€4,887 | -25.9% |
| Total equity and liabilities | 10/49 | €28,072 | €43,882 | +€15,810 | +56.3% |
| Equity | 10/15 | €15,132 | €19,996 | +€4,863 | +32.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €10,132 | €4,996 | -€5,137 | -50.7% |
| Amounts payable | 17/49 | €12,940 | €23,886 | +€10,946 | +84.6% |
| Amounts payable within one year | 42/48 | €12,940 | €23,886 | +€10,946 | +84.6% |
| Trade debts | 44 | €1,031 | €11,077 | +€10,045 | +973.9% |
| Suppliers | 440/4 | €1,031 | €11,077 | +€10,045 | +973.9% |
| Taxes, remuneration and social security | 45 | €11,253 | €12,154 | +€901 | +8.0% |
| Taxes | 450/3 | €8,888 | €9,764 | +€876 | +9.9% |
| Remuneration and social security | 454/9 | €2,364 | €2,389 | +€25 | +1.1% |
| Other amounts payable | 47/48 | €656 | €656 | = | 0.0% |
| Other operating charges | 640/8 | €4,914 | €3,334 | -€1,579 | -32.1% |
| Gross operating margin | 9900 | €18,937 | €14,034 | -€4,903 | -25.9% |
| Operating profit (loss) | 9901 | €14,023 | €10,700 | -€3,323 | -23.7% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €8 | €1,695 | +€1,687 | +22493.9% |
| Recurring financial charges | 65 | €8 | €1,695 | +€1,687 | +22493.9% |
| Profit (loss) for the period before taxes | 9903 | €14,023 | €9,005 | -€5,018 | -35.8% |
| Income taxes | 67/77 | €3,091 | €3,342 | +€251 | +8.1% |
| Profit (loss) for the period | 9904 | €10,932 | €5,663 | -€5,269 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,932 | €5,663 | -€5,269 | -48.2% |
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 1 October 2026 via checked.be.