ARNAS RETAIL: 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.
ARNAS RETAIL
Largest movements
- Tangible fixed assets -€25,658
down €25,658 (-23.1%), from €111,283 to €85,624
of which Other tangible fixed assets: -€18,419
- Cash -€17,781
down €17,781 (-18.9%), from €94,245 to €76,464
mainly Trade debts (-€43,853) and Current portion of long-term debt (-€37,083)
- Receivables within one year +€10,985
up €10,985 (+294%), from €3,742 to €14,726
of which Other amounts receivable: +€11,033
- Stocks and contracts -€10,509
down €10,509 (-18.3%), from €57,569 to €47,060
- Profit (loss) carried forward +€45,878
up €45,878 (+58.9%), from €77,938 to €123,815
- Trade debts -€43,853
down €43,853 (-46.0%), from €95,358 to €51,505
- Current portion of long-term debt -€37,083
down €37,083 (-84.5%), from €43,866 to €6,783
- Debts after one year -€6,783
down €6,783 (-77.6%), from €8,738 to €1,955
of which Financial debts: -€6,783
- Gross operating margin -€46,395
down €46,395 (-15.9%), from €292,077 to €245,682
- Staff costs -€21,291
down €21,291 (-12.8%), from €165,819 to €144,528
- Other operating charges -€4,807
down €4,807 (-73.6%), from €6,535 to €1,727
- Taxes -€3,827
down €3,827 (-20.7%), from €18,509 to €14,683
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 | €266,838 | €223,875 | -€42,964 | -16.1% |
| Fixed assets | 21/28 | €111,283 | €85,624 | -€25,658 | -23.1% |
| Tangible fixed assets | 22/27 | €111,283 | €85,624 | -€25,658 | -23.1% |
| Plant, machinery and equipment | 23 | €2,285 | €1,433 | -€852 | -37.3% |
| Furniture and vehicles | 24 | €15,406 | €9,020 | -€6,386 | -41.5% |
| Other tangible fixed assets | 26 | €93,591 | €75,172 | -€18,419 | -19.7% |
| Current assets | 29/58 | €155,556 | €138,250 | -€17,305 | -11.1% |
| Stocks and contracts in progress | 3 | €57,569 | €47,060 | -€10,509 | -18.3% |
| Stocks | 30/36 | €57,569 | €47,060 | -€10,509 | -18.3% |
| Amounts receivable within one year | 40/41 | €3,742 | €14,726 | +€10,985 | +294% |
| Trade receivables | 40 | €217 | €169 | -€49 | -22.4% |
| Other amounts receivable | 41 | €3,524 | €14,558 | +€11,033 | +313% |
| Cash at bank and in hand | 54/58 | €94,245 | €76,464 | -€17,781 | -18.9% |
| Total equity and liabilities | 10/49 | €266,838 | €223,875 | -€42,964 | -16.1% |
| Equity | 10/15 | €92,938 | €138,815 | +€45,878 | +49.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,938 | €123,815 | +€45,878 | +58.9% |
| Amounts payable | 17/49 | €173,901 | €85,059 | -€88,841 | -51.1% |
| Amounts payable after more than one year | 17 | €8,738 | €1,955 | -€6,783 | -77.6% |
| Financial debts | 170/4 | €8,738 | €1,955 | -€6,783 | -77.6% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €165,163 | €83,104 | -€82,058 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €43,866 | €6,783 | -€37,083 | -84.5% |
| Trade debts | 44 | €95,358 | €51,505 | -€43,853 | -46.0% |
| Suppliers | 440/4 | €95,358 | €51,505 | -€43,853 | -46.0% |
| Taxes, remuneration and social security | 45 | €25,375 | €24,816 | -€558 | -2.2% |
| Taxes | 450/3 | €1,894 | €1,946 | +€52 | +2.7% |
| Remuneration and social security | 454/9 | €23,481 | €22,871 | -€610 | -2.6% |
| Other amounts payable | 47/48 | €565 | €0 | -€565 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €165,819 | €144,528 | -€21,291 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,380 | €25,658 | +€279 | +1.1% |
| Other operating charges | 640/8 | €6,535 | €1,727 | -€4,807 | -73.6% |
| Gross operating margin | 9900 | €292,077 | €245,682 | -€46,395 | -15.9% |
| Operating profit (loss) | 9901 | €94,344 | €73,769 | -€20,576 | -21.8% |
| Financial income | 75/76B | €2,525 | €1,897 | -€628 | -24.9% |
| Recurring financial income | 75 | €2,525 | €1,897 | -€628 | -24.9% |
| Financial charges | 65/66B | €15,747 | €15,105 | -€642 | -4.1% |
| Recurring financial charges | 65 | €15,747 | €15,105 | -€642 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €81,122 | €60,561 | -€20,562 | -25.3% |
| Income taxes | 67/77 | €18,509 | €14,683 | -€3,827 | -20.7% |
| Profit (loss) for the period | 9904 | €62,613 | €45,878 | -€16,735 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,613 | €45,878 | -€16,735 | -26.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.