ARNAUT CONSTRUCT: 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.
ARNAUT CONSTRUCT
Largest movements
- Receivables within one year -€121,858
down €121,858 (-66.5%), from €183,192 to €61,334
of which Trade receivables: -€127,327
- Cash +€59,372
up €59,372 (+20.9%), from €283,758 to €343,129
mainly Receivables within one year (+€121,858) and Net result for the year (+€6,528)
- Trade debts -€72,468
down €72,468 (-18.3%), from €396,917 to €324,449
- Reserves +€6,528
up €6,528 (+10.7%), from €60,852 to €67,380
- Purchases and services -€638,879
down €638,879 (-69.4%), from €920,302 to €281,422
- Turnover -€621,915
down €621,915 (-68.5%), from €908,469 to €286,554
- Gross operating margin +€10,757
up €10,757 (+298%), from €3,612 to €14,369
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 | €470,333 | €406,930 | -€63,404 | -13.5% |
| Fixed assets | 21/28 | €2,433 | €973 | -€1,460 | -60.0% |
| Tangible fixed assets | 22/27 | €2,433 | €973 | -€1,460 | -60.0% |
| Furniture and vehicles | 24 | €2,433 | €973 | -€1,460 | -60.0% |
| Current assets | 29/58 | €467,900 | €405,956 | -€61,944 | -13.2% |
| Amounts receivable within one year | 40/41 | €183,192 | €61,334 | -€121,858 | -66.5% |
| Trade receivables | 40 | €181,698 | €54,371 | -€127,327 | -70.1% |
| Other amounts receivable | 41 | €1,494 | €6,963 | +€5,469 | +366% |
| Cash at bank and in hand | 54/58 | €283,758 | €343,129 | +€59,372 | +20.9% |
| Deferred charges and accrued income | 490/1 | €950 | €1,493 | +€543 | +57.1% |
| Total equity and liabilities | 10/49 | €470,333 | €406,930 | -€63,404 | -13.5% |
| Equity | 10/15 | €62,852 | €69,380 | +€6,528 | +10.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,852 | €67,380 | +€6,528 | +10.7% |
| Distributable reserves | 133 | €60,852 | €67,380 | +€6,528 | +10.7% |
| Amounts payable | 17/49 | €407,481 | €337,549 | -€69,932 | -17.2% |
| Amounts payable within one year | 42/48 | €407,481 | €337,549 | -€69,932 | -17.2% |
| Trade debts | 44 | €396,917 | €324,449 | -€72,468 | -18.3% |
| Suppliers | 440/4 | €396,917 | €324,449 | -€72,468 | -18.3% |
| Taxes, remuneration and social security | 45 | €6,312 | €8,774 | +€2,462 | +39.0% |
| Taxes | 450/3 | €1,831 | €4,394 | +€2,562 | +140% |
| Remuneration and social security | 454/9 | €4,481 | €4,380 | -€101 | -2.2% |
| Other amounts payable | 47/48 | €4,252 | €4,327 | +€75 | +1.8% |
| Turnover | 70 | €908,469 | €286,554 | -€621,915 | -68.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €920,302 | €281,422 | -€638,879 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €1,460 | = | 0.0% |
| Other operating charges | 640/8 | €1,064 | €2,893 | +€1,829 | +172% |
| Gross operating margin | 9900 | €3,612 | €14,369 | +€10,757 | +298% |
| Operating profit (loss) | 9901 | €1,087 | €10,015 | +€8,928 | +821% |
| Financial charges | 65/66B | €168 | €196 | +€28 | +16.4% |
| Recurring financial charges | 65 | €168 | €196 | +€28 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €919 | €9,819 | +€8,901 | +969% |
| Income taxes | 67/77 | €1,030 | €3,291 | +€2,262 | +220% |
| Profit (loss) for the period | 9904 | -€111 | €6,528 | +€6,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€111 | €6,528 | +€6,639 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.