ARNAUTS TRADING & EVENT: 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 TRADING & EVENT
Largest movements
- Cash +€46,865
up €46,865 (+280%), from €16,732 to €63,597
mainly Trade debts (+€29,540) and Depreciation (+€22,985)
- Tangible fixed assets -€22,985
down €22,985 (-18.8%), from €121,956 to €98,971
of which Plant, machinery and equipment: -€17,074
- Deferred charges and accrued income -€2,240
down €2,240 (-65.7%), from €3,410 to €1,171
- Trade debts +€29,540
up €29,540 (+155%), from €19,049 to €48,589
- Tax, wage and social debts +€12,208
up €12,208 (+62.1%), from €19,672 to €31,881
of which Taxes: +€16,111
- Profit (loss) carried forward -€12,188
down €12,188 (-19.7%), from €61,990 to €49,802
- Debts after one year -€8,706
down €8,706 (-26.2%), from €33,225 to €24,520
- Other debts +€3,193
up €3,193 (+172%), from €1,858 to €5,052
- Gross operating margin -€49,650
down €49,650 (-71.4%), from €69,515 to €19,865
- Turnover -€35,186
down €35,186 (-10.7%), from €329,157 to €293,971
- Taxes -€12,944
down €12,944 (-99.4%), from €13,020 to €77
- Purchases and services +€11,559
up €11,559 (+4.4%), from €262,548 to €274,106
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 | €183,395 | €206,886 | +€23,492 | +12.8% |
| Fixed assets | 21/28 | €122,741 | €99,756 | -€22,985 | -18.7% |
| Tangible fixed assets | 22/27 | €121,956 | €98,971 | -€22,985 | -18.8% |
| Land and buildings | 22 | €4,881 | €4,243 | -€638 | -13.1% |
| Plant, machinery and equipment | 23 | €107,040 | €89,967 | -€17,074 | -16.0% |
| Furniture and vehicles | 24 | €10,036 | €4,762 | -€5,274 | -52.6% |
| Financial fixed assets | 28 | €785 | €785 | = | 0.0% |
| Current assets | 29/58 | €60,653 | €107,130 | +€46,477 | +76.6% |
| Amounts receivable within one year | 40/41 | €40,511 | €42,363 | +€1,851 | +4.6% |
| Trade receivables | 40 | €36,576 | €38,871 | +€2,296 | +6.3% |
| Other amounts receivable | 41 | €3,936 | €3,491 | -€444 | -11.3% |
| Cash at bank and in hand | 54/58 | €16,732 | €63,597 | +€46,865 | +280% |
| Deferred charges and accrued income | 490/1 | €3,410 | €1,171 | -€2,240 | -65.7% |
| Total equity and liabilities | 10/49 | €183,395 | €206,886 | +€23,492 | +12.8% |
| Equity | 10/15 | €99,361 | €86,533 | -€12,828 | -12.9% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Capital | 10 | €13,400 | €13,400 | = | 0.0% |
| Issued capital | 100 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €23,971 | €23,331 | -€640 | -2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €7,040 | €6,400 | -€640 | -9.1% |
| Distributable reserves | 133 | €15,070 | €15,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,990 | €49,802 | -€12,188 | -19.7% |
| Provisions and deferred taxes | 16 | €1,760 | €1,600 | -€160 | -9.1% |
| Deferred taxes | 168 | €1,760 | €1,600 | -€160 | -9.1% |
| Amounts payable | 17/49 | €82,274 | €118,754 | +€36,480 | +44.3% |
| Amounts payable after more than one year | 17 | €33,225 | €24,520 | -€8,706 | -26.2% |
| Financial debts | 170/4 | €33,225 | €24,520 | -€8,706 | -26.2% |
| Amounts payable within one year | 42/48 | €49,049 | €94,234 | +€45,185 | +92.1% |
| Current portion of amounts payable after more than one year | 42 | €8,468 | €8,713 | +€244 | +2.9% |
| Trade debts | 44 | €19,049 | €48,589 | +€29,540 | +155% |
| Suppliers | 440/4 | €19,049 | €48,589 | +€29,540 | +155% |
| Taxes, remuneration and social security | 45 | €19,672 | €31,881 | +€12,208 | +62.1% |
| Taxes | 450/3 | €15,770 | €31,881 | +€16,111 | +102% |
| Remuneration and social security | 454/9 | €3,903 | - | -€3,903 | |
| Other amounts payable | 47/48 | €1,858 | €5,052 | +€3,193 | +172% |
| Turnover | 70 | €329,157 | €293,971 | -€35,186 | -10.7% |
| Non-recurring operating income | 76A | €2,905 | - | -€2,905 | |
| Goods, raw materials, services and sundry goods | 60/61 | €262,548 | €274,106 | +€11,559 | +4.4% |
| Remuneration, social security and pensions | 62 | €3,308 | €1,649 | -€1,659 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,100 | €22,985 | -€115 | -0.5% |
| Other operating charges | 640/8 | €2,450 | €3,235 | +€784 | +32.0% |
| Non-recurring operating charges | 66A | - | €866 | +€866 | |
| Gross operating margin | 9900 | €69,515 | €19,865 | -€49,650 | -71.4% |
| Operating profit (loss) | 9901 | €40,657 | -€8,871 | -€49,527 | |
| Financial income | 75/76B | €51 | €17 | -€34 | -66.8% |
| Recurring financial income | 75 | €51 | €17 | -€34 | -66.8% |
| Financial charges | 65/66B | €3,817 | €4,058 | +€241 | +6.3% |
| Recurring financial charges | 65 | €3,817 | €4,058 | +€241 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €36,891 | -€12,911 | -€49,803 | |
| Transfer from deferred taxes | 780 | €91 | €160 | +€69 | +76.0% |
| Transfer to deferred taxes | 680 | €1,851 | - | -€1,851 | |
| Income taxes | 67/77 | €13,020 | €77 | -€12,944 | -99.4% |
| Profit (loss) for the period | 9904 | €22,111 | -€12,828 | -€34,939 | |
| Transfer from tax-exempt reserves | 789 | €364 | €640 | +€276 | +76.0% |
| Transfer to tax-exempt reserves | 689 | €7,404 | - | -€7,404 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,070 | -€12,188 | -€27,258 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.