ARNAUTS: 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.
ARNAUTS
Largest movements
- Receivables within one year +€21,090
up €21,090 (+6.9%), from €307,819 to €328,908
of which Other amounts receivable: +€12,434
- Deferred charges and accrued income +€10,322
new in 2024: €10,322
- Profit (loss) carried forward +€38,156
up €38,156 (+245.9%), from €15,514 to €53,670
- Tax, wage and social debts +€17,155
up €17,155 (+100.6%), from €17,049 to €34,204
of which Taxes: +€20,138
- Trade debts -€15,137
down €15,137 (-19.7%), from €76,725 to €61,588
- Other debts -€11,885
no longer reported in 2024 (was €11,885)
- Staff costs -€22,418
no longer reported in 2024 (was €22,418)
- Taxes +€8,905
up €8,905 (+141.5%), from €6,294 to €15,199
- Gross operating margin +€3,995
up €3,995 (+8.8%), from €45,531 to €49,526
- Financial income +€1,763
up €1,763 (+17.4%), from €10,147 to €11,909
- Financial charges -€1,662
down €1,662 (-21.3%), from €7,810 to €6,148
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,953 | €340,466 | +€29,514 | +9.5% |
| Fixed assets | 21/28 | €3,134 | €1,236 | -€1,898 | -60.6% |
| Tangible fixed assets | 22/27 | €2,614 | €716 | -€1,898 | -72.6% |
| Plant, machinery and equipment | 23 | €1,720 | €474 | -€1,246 | -72.4% |
| Furniture and vehicles | 24 | €894 | €241 | -€652 | -73.0% |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €307,819 | €339,230 | +€31,412 | +10.2% |
| Amounts receivable within one year | 40/41 | €307,819 | €328,908 | +€21,090 | +6.9% |
| Trade receivables | 40 | €75,314 | €83,970 | +€8,656 | +11.5% |
| Other amounts receivable | 41 | €232,505 | €244,939 | +€12,434 | +5.3% |
| Deferred charges and accrued income | 490/1 | - | €10,322 | +€10,322 | |
| Total equity and liabilities | 10/49 | €310,953 | €340,466 | +€29,514 | +9.5% |
| Equity | 10/15 | €190,665 | €228,821 | +€38,156 | +20.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €156,558 | €156,558 | = | 0.0% |
| Distributable reserves | 133 | €156,558 | €156,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,514 | €53,670 | +€38,156 | +245.9% |
| Amounts payable | 17/49 | €120,288 | €111,645 | -€8,643 | -7.2% |
| Amounts payable within one year | 42/48 | €120,288 | €111,645 | -€8,643 | -7.2% |
| Financial debts | 43 | €14,629 | €15,853 | +€1,224 | +8.4% |
| Credit institutions | 430/8 | €14,629 | €15,853 | +€1,224 | +8.4% |
| Trade debts | 44 | €76,725 | €61,588 | -€15,137 | -19.7% |
| Suppliers | 440/4 | €76,725 | €61,588 | -€15,137 | -19.7% |
| Taxes, remuneration and social security | 45 | €17,049 | €34,204 | +€17,155 | +100.6% |
| Taxes | 450/3 | €14,066 | €34,204 | +€20,138 | +143.2% |
| Remuneration and social security | 454/9 | €2,983 | - | -€2,983 | |
| Other amounts payable | 47/48 | €11,885 | - | -€11,885 | |
| Remuneration, social security and pensions | 62 | €22,418 | - | -€22,418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,816 | €1,898 | -€918 | -32.6% |
| Other operating charges | 640/8 | €826 | €34 | -€792 | -95.9% |
| Gross operating margin | 9900 | €45,531 | €49,526 | +€3,995 | +8.8% |
| Operating profit (loss) | 9901 | €19,471 | €47,594 | +€28,123 | +144.4% |
| Financial income | 75/76B | €10,147 | €11,909 | +€1,763 | +17.4% |
| Recurring financial income | 75 | €10,147 | €11,909 | +€1,763 | +17.4% |
| Financial charges | 65/66B | €7,810 | €6,148 | -€1,662 | -21.3% |
| Recurring financial charges | 65 | €7,810 | €6,148 | -€1,662 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €21,808 | €53,355 | +€31,547 | +144.7% |
| Income taxes | 67/77 | €6,294 | €15,199 | +€8,905 | +141.5% |
| Profit (loss) for the period | 9904 | €15,514 | €38,156 | +€22,642 | +145.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,514 | €38,156 | +€22,642 | +145.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.