ARNAUDSKI 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.
ARNAUDSKI CONSTRUCTION
Largest movements
- Receivables within one year +€94,847
up €94,847 (+51.6%), from €183,860 to €278,707
of which Other amounts receivable: +€82,490
- Receivables after one year -€71,327
no longer reported in 2024 (was €71,327)
- Tangible fixed assets -€13,944
down €13,944 (-7.3%), from €192,253 to €178,308
of which Land and buildings: -€12,388
- Short-term financial debts +€41,195
up €41,195 (+448.4%), from €9,187 to €50,383
- Trade debts +€30,379
up €30,379 (+40.6%), from €74,872 to €105,251
- Profit (loss) carried forward -€29,412
down €29,412 (-34.3%), from €85,837 to €56,425
- Tax, wage and social debts -€20,355
down €20,355 (-52.7%), from €38,623 to €18,268
of which Taxes: -€20,207
- Debts after one year -€13,568
down €13,568 (-6.7%), from €202,232 to €188,664
- Gross operating margin -€104,969
down €104,969 (-96.2%), from €109,082 to €4,113
- Taxes -€17,472
down €17,472 (-99.1%), from €17,637 to €164
- Write-downs -€11,266
down €11,266, from €5,633 to -€5,633
- Financial income +€3,929
up €3,929 (+355.4%), from €1,106 to €5,035
- Staff costs -€3,052
down €3,052 (-40.2%), from €7,594 to €4,542
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 | €454,200 | €461,769 | +€7,568 | +1.7% |
| Fixed assets | 21/28 | €194,215 | €180,270 | -€13,944 | -7.2% |
| Tangible fixed assets | 22/27 | €192,253 | €178,308 | -€13,944 | -7.3% |
| Land and buildings | 22 | €148,623 | €136,236 | -€12,388 | -8.3% |
| Plant, machinery and equipment | 23 | €42,000 | €36,000 | -€6,000 | -14.3% |
| Furniture and vehicles | 24 | €1,629 | €6,073 | +€4,443 | +272.7% |
| Financial fixed assets | 28 | €1,962 | €1,962 | = | 0.0% |
| Current assets | 29/58 | €259,986 | €281,498 | +€21,513 | +8.3% |
| Amounts receivable after more than one year | 29 | €71,327 | - | -€71,327 | |
| Trade receivables | 290 | €71,327 | - | -€71,327 | |
| Amounts receivable within one year | 40/41 | €183,860 | €278,707 | +€94,847 | +51.6% |
| Trade receivables | 40 | €165,758 | €178,115 | +€12,357 | +7.5% |
| Other amounts receivable | 41 | €18,102 | €100,592 | +€82,490 | +455.7% |
| Cash at bank and in hand | 54/58 | €2,206 | €44 | -€2,163 | -98.0% |
| Deferred charges and accrued income | 490/1 | €2,592 | €2,748 | +€156 | +6.0% |
| Total equity and liabilities | 10/49 | €454,200 | €461,769 | +€7,568 | +1.7% |
| Equity | 10/15 | €106,297 | €76,885 | -€29,412 | -27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,837 | €56,425 | -€29,412 | -34.3% |
| Amounts payable | 17/49 | €347,903 | €384,884 | +€36,981 | +10.6% |
| Amounts payable after more than one year | 17 | €202,232 | €188,664 | -€13,568 | -6.7% |
| Financial debts | 170/4 | €202,232 | €188,664 | -€13,568 | -6.7% |
| Amounts payable within one year | 42/48 | €144,863 | €196,220 | +€51,357 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €12,981 | €13,568 | +€588 | +4.5% |
| Financial debts | 43 | €9,187 | €50,383 | +€41,195 | +448.4% |
| Credit institutions | 430/8 | €9,187 | €50,383 | +€41,195 | +448.4% |
| Trade debts | 44 | €74,872 | €105,251 | +€30,379 | +40.6% |
| Suppliers | 440/4 | €74,872 | €105,251 | +€30,379 | +40.6% |
| Advances received on contracts in progress | 46 | €5,450 | €5,000 | -€450 | -8.3% |
| Taxes, remuneration and social security | 45 | €38,623 | €18,268 | -€20,355 | -52.7% |
| Taxes | 450/3 | €38,140 | €17,933 | -€20,207 | -53.0% |
| Remuneration and social security | 454/9 | €483 | €335 | -€147 | -30.5% |
| Other amounts payable | 47/48 | €3,750 | €3,750 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €808 | - | -€808 | |
| Remuneration, social security and pensions | 62 | €7,594 | €4,542 | -€3,052 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,031 | €20,904 | +€1,873 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,633 | -€5,633 | -€11,266 | |
| Other operating charges | 640/8 | €6,891 | €4,537 | -€2,354 | -34.2% |
| Gross operating margin | 9900 | €109,082 | €4,113 | -€104,969 | -96.2% |
| Operating profit (loss) | 9901 | €69,932 | -€20,237 | -€90,169 | |
| Financial income | 75/76B | €1,106 | €5,035 | +€3,929 | +355.4% |
| Recurring financial income | 75 | €1,106 | €5,035 | +€3,929 | +355.4% |
| Financial charges | 65/66B | €15,868 | €14,046 | -€1,822 | -11.5% |
| Recurring financial charges | 65 | €15,868 | €14,046 | -€1,822 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €55,170 | -€29,248 | -€84,418 | |
| Income taxes | 67/77 | €17,637 | €164 | -€17,472 | -99.1% |
| Profit (loss) for the period | 9904 | €37,534 | -€29,412 | -€66,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,534 | -€29,412 | -€66,946 |
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 8 October 2026 via checked.be.