ARNAS CONSTRUCTION: 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.
ARNAS CONSTRUCTION
Largest movements
- Receivables within one year -€39,686
down €39,686 (-69.1%), from €57,417 to €17,731
of which Trade receivables: -€51,886
- Tangible fixed assets -€10,693
down €10,693 (-52.7%), from €20,295 to €9,601
of which Furniture and vehicles: -€8,184
- Cash -€9,423
down €9,423 (-94.4%), from €9,978 to €555
mainly Other debts (-€52,439) and Trade debts (-€18,511)
- Other debts -€52,439
down €52,439 (-72.3%), from €72,547 to €20,108
- Trade debts -€18,511
down €18,511 (-49.0%), from €37,785 to €19,275
- Profit (loss) carried forward +€10,657
up €10,657 (+36.7%), from -€29,053 to -€18,396
- Tax, wage and social debts +€1,085
up €1,085 (+20.4%), from €5,325 to €6,410
of which Taxes: +€5,330
- Staff costs -€30,444
down €30,444 (-57.1%), from €53,319 to €22,874
- Gross operating margin +€19,316
up €19,316 (+61.4%), from €31,458 to €50,774
- Other operating charges +€6,159
up €6,159 (+217.0%), from €2,839 to €8,998
- Taxes +€3,500
up €3,500 (+874900.0%), from €0 to €3,500
- Depreciation -€539
down €539 (-10.8%), from €4,988 to €4,449
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 | €88,104 | €28,896 | -€59,207 | -67.2% |
| Fixed assets | 21/28 | €20,295 | €9,601 | -€10,693 | -52.7% |
| Tangible fixed assets | 22/27 | €20,295 | €9,601 | -€10,693 | -52.7% |
| Plant, machinery and equipment | 23 | €5,232 | €2,723 | -€2,510 | -48.0% |
| Furniture and vehicles | 24 | €15,062 | €6,879 | -€8,184 | -54.3% |
| Current assets | 29/58 | €67,809 | €19,295 | -€48,514 | -71.5% |
| Amounts receivable within one year | 40/41 | €57,417 | €17,731 | -€39,686 | -69.1% |
| Trade receivables | 40 | €51,886 | - | -€51,886 | |
| Other amounts receivable | 41 | €5,531 | €17,731 | +€12,200 | +220.6% |
| Cash at bank and in hand | 54/58 | €9,978 | €555 | -€9,423 | -94.4% |
| Deferred charges and accrued income | 490/1 | €415 | €1,009 | +€594 | +143.3% |
| Total equity and liabilities | 10/49 | €88,104 | €28,896 | -€59,207 | -67.2% |
| Equity | 10/15 | -€27,553 | -€16,896 | +€10,657 | +38.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,053 | -€18,396 | +€10,657 | +36.7% |
| Amounts payable | 17/49 | €115,657 | €45,793 | -€69,864 | -60.4% |
| Amounts payable within one year | 42/48 | €115,657 | €45,793 | -€69,864 | -60.4% |
| Trade debts | 44 | €37,785 | €19,275 | -€18,511 | -49.0% |
| Suppliers | 440/4 | €37,785 | €19,275 | -€18,511 | -49.0% |
| Taxes, remuneration and social security | 45 | €5,325 | €6,410 | +€1,085 | +20.4% |
| Taxes | 450/3 | €853 | €6,183 | +€5,330 | +624.7% |
| Remuneration and social security | 454/9 | €4,472 | €227 | -€4,245 | -94.9% |
| Other amounts payable | 47/48 | €72,547 | €20,108 | -€52,439 | -72.3% |
| Remuneration, social security and pensions | 62 | €53,319 | €22,874 | -€30,444 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,988 | €4,449 | -€539 | -10.8% |
| Other operating charges | 640/8 | €2,839 | €8,998 | +€6,159 | +217.0% |
| Gross operating margin | 9900 | €31,458 | €50,774 | +€19,316 | +61.4% |
| Operating profit (loss) | 9901 | -€29,687 | €14,453 | +€44,140 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €48 | €296 | +€248 | +516.5% |
| Recurring financial charges | 65 | €48 | €296 | +€248 | +516.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,735 | €14,157 | +€43,892 | |
| Income taxes | 67/77 | €0 | €3,500 | +€3,500 | +874900.0% |
| Profit (loss) for the period | 9904 | -€29,736 | €10,657 | +€40,393 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,736 | €10,657 | +€40,393 |
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 6 October 2026 via checked.be.