ARNDEN HOLDING: 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.
ARNDEN HOLDING
Largest movements
- Financial fixed assets +€1.3m
up €1.3m (+169%), from €750,000 to €2.0m
- Receivables within one year +€25,243
new in 2025: €25,243
of which Trade receivables: +€21,156
- Debts after one year +€1.1m
up €1.1m (+158%), from €715,377 to €1.8m
- Current portion of long-term debt +€75,000
new in 2025: €75,000
- Profit (loss) carried forward +€74,469
up €74,469 (+341%), from €21,867 to €96,336
- Gross operating margin +€108,872
up €108,872 (+398%), from €27,354 to €136,226
- Turnover -€43,350
no longer reported in 2025 (was €43,350)
- Financial charges +€36,119
up €36,119 (+181,961%), from €20 to €36,139
- Taxes +€19,546
up €19,546 (+358%), from €5,467 to €25,013
- Purchases and services -€15,996
no longer reported in 2025 (was €15,996)
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 | €773,828 | €2,065,485 | +€1.3m | +167% |
| Fixed assets | 21/28 | €750,000 | €2,019,600 | +€1.3m | +169% |
| Financial fixed assets | 28 | €750,000 | €2,019,600 | +€1.3m | +169% |
| Current assets | 29/58 | €23,828 | €45,885 | +€22,057 | +92.6% |
| Amounts receivable within one year | 40/41 | - | €25,243 | +€25,243 | |
| Trade receivables | 40 | - | €21,156 | +€21,156 | |
| Other amounts receivable | 41 | - | €4,087 | +€4,087 | |
| Cash at bank and in hand | 54/58 | €23,828 | €19,623 | -€4,205 | -17.6% |
| Deferred charges and accrued income | 490/1 | - | €1,018 | +€1,018 | |
| Total equity and liabilities | 10/49 | €773,828 | €2,065,485 | +€1.3m | +167% |
| Equity | 10/15 | €41,867 | €116,336 | +€74,469 | +178% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,867 | €96,336 | +€74,469 | +341% |
| Amounts payable | 17/49 | €731,961 | €1,949,149 | +€1.2m | +166% |
| Amounts payable after more than one year | 17 | €715,377 | €1,844,600 | +€1.1m | +158% |
| Financial debts | 170/4 | €715,377 | €1,844,600 | +€1.1m | +158% |
| Amounts payable within one year | 42/48 | €16,583 | €104,549 | +€87,966 | +530% |
| Current portion of amounts payable after more than one year | 42 | - | €75,000 | +€75,000 | |
| Trade debts | 44 | €932 | €5,993 | +€5,061 | +543% |
| Suppliers | 440/4 | €932 | €5,993 | +€5,061 | +543% |
| Taxes, remuneration and social security | 45 | €15,651 | €23,556 | +€7,904 | +50.5% |
| Taxes | 450/3 | €13,489 | €23,556 | +€10,067 | +74.6% |
| Remuneration and social security | 454/9 | €2,163 | €0 | -€2,163 | -100% |
| Turnover | 70 | €43,350 | - | -€43,350 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,996 | - | -€15,996 | |
| Other operating charges | 640/8 | - | €605 | +€605 | |
| Gross operating margin | 9900 | €27,354 | €136,226 | +€108,872 | +398% |
| Operating profit (loss) | 9901 | €27,354 | €135,621 | +€108,267 | +396% |
| Financial charges | 65/66B | €20 | €36,139 | +€36,119 | +181,961% |
| Recurring financial charges | 65 | €20 | €36,139 | +€36,119 | +181,961% |
| Profit (loss) for the period before taxes | 9903 | €27,334 | €99,482 | +€72,148 | +264% |
| Income taxes | 67/77 | €5,467 | €25,013 | +€19,546 | +358% |
| Profit (loss) for the period | 9904 | €21,867 | €74,469 | +€52,602 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €21,867 | €74,469 | +€52,602 | +241% |
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 31 October 2026 via checked.be.