ARNE LASTERS: 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.
ARNE LASTERS
Largest movements
- Receivables within one year -€27,763
down €27,763 (-90.8%), from €30,568 to €2,805
of which Trade receivables: -€14,534
- Cash -€7,676
down €7,676 (-16.1%), from €47,734 to €40,058
mainly Contributions, distributions and other (-€35,000) and Other debts (-€26,769)
- Tangible fixed assets -€1,810
down €1,810 (-35.1%), from €5,155 to €3,345
- Other debts -€26,769
down €26,769 (-48.5%), from €55,250 to €28,481
- Tax, wage and social debts -€10,162
down €10,162 (-36.0%), from €28,201 to €18,040
- Gross operating margin -€11,061
down €11,061 (-18.5%), from €59,875 to €48,814
- Taxes -€2,994
down €2,994 (-23.4%), from €12,790 to €9,796
- Financial income -€1,065
down €1,065 (-68.7%), from €1,549 to €484
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.
Cash bridge derived
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 | €84,474 | €47,224 | -€37,250 | -44.1% |
| Fixed assets | 21/28 | €5,155 | €3,345 | -€1,810 | -35.1% |
| Tangible fixed assets | 22/27 | €5,155 | €3,345 | -€1,810 | -35.1% |
| Furniture and vehicles | 24 | €5,155 | €3,345 | -€1,810 | -35.1% |
| Current assets | 29/58 | €79,319 | €43,879 | -€35,440 | -44.7% |
| Amounts receivable within one year | 40/41 | €30,568 | €2,805 | -€27,763 | -90.8% |
| Trade receivables | 40 | €14,534 | - | -€14,534 | |
| Other amounts receivable | 41 | €16,034 | €2,805 | -€13,229 | -82.5% |
| Cash at bank and in hand | 54/58 | €47,734 | €40,058 | -€7,676 | -16.1% |
| Deferred charges and accrued income | 490/1 | €1,016 | €1,015 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €84,474 | €47,224 | -€37,250 | -44.1% |
| Equity | 10/15 | €684 | €603 | -€80 | -11.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €584 | €503 | -€80 | -13.8% |
| Distributable reserves | 133 | €584 | €503 | -€80 | -13.8% |
| Amounts payable | 17/49 | €83,790 | €46,620 | -€37,169 | -44.4% |
| Amounts payable within one year | 42/48 | €83,790 | €46,620 | -€37,169 | -44.4% |
| Trade debts | 44 | €339 | €100 | -€239 | -70.5% |
| Suppliers | 440/4 | €339 | €100 | -€239 | -70.5% |
| Taxes, remuneration and social security | 45 | €28,201 | €18,040 | -€10,162 | -36.0% |
| Taxes | 450/3 | €28,201 | €18,040 | -€10,162 | -36.0% |
| Other amounts payable | 47/48 | €55,250 | €28,481 | -€26,769 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,014 | €1,810 | -€204 | -10.1% |
| Other operating charges | 640/8 | €1,348 | €1,135 | -€213 | -15.8% |
| Gross operating margin | 9900 | €59,875 | €48,814 | -€11,061 | -18.5% |
| Operating profit (loss) | 9901 | €56,513 | €45,869 | -€10,644 | -18.8% |
| Financial income | 75/76B | €1,549 | €484 | -€1,065 | -68.7% |
| Recurring financial income | 75 | €1,549 | €484 | -€1,065 | -68.7% |
| Financial charges | 65/66B | €1,709 | €1,638 | -€71 | -4.1% |
| Recurring financial charges | 65 | €1,709 | €1,638 | -€71 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €56,352 | €44,715 | -€11,637 | -20.7% |
| Income taxes | 67/77 | €12,790 | €9,796 | -€2,994 | -23.4% |
| Profit (loss) for the period | 9904 | €43,563 | €34,920 | -€8,643 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,563 | €34,920 | -€8,643 | -19.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.