ARNE TECK: 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.
ARNE TECK
Largest movements
- Cash +€46,568
up €46,568 (+121%), from €38,400 to €84,969
mainly Net result for the year (+€59,221) and Tax, wage and social debts (+€18,918)
- Receivables within one year +€28,268
up €28,268 (+133%), from €21,187 to €49,455
- Reserves +€58,388
up €58,388 (+187%), from €31,218 to €89,605
- Tax, wage and social debts +€18,918
up €18,918 (+93.9%), from €20,137 to €39,055
of which Taxes: +€18,782
- Other debts -€1,646
down €1,646 (-41.4%), from €3,975 to €2,329
- Gross operating margin +€40,306
up €40,306 (+97.1%), from €41,526 to €81,832
- Taxes +€12,475
up €12,475 (+139%), from €8,962 to €21,437
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 | €60,034 | €134,457 | +€74,423 | +124% |
| Current assets | 29/58 | €60,034 | €134,457 | +€74,423 | +124% |
| Amounts receivable within one year | 40/41 | €21,187 | €49,455 | +€28,268 | +133% |
| Trade receivables | 40 | €21,187 | €49,455 | +€28,268 | +133% |
| Cash at bank and in hand | 54/58 | €38,400 | €84,969 | +€46,568 | +121% |
| Deferred charges and accrued income | 490/1 | €446 | €33 | -€413 | -92.6% |
| Total equity and liabilities | 10/49 | €60,034 | €134,457 | +€74,423 | +124% |
| Equity | 10/15 | €34,218 | €92,605 | +€58,388 | +171% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,218 | €89,605 | +€58,388 | +187% |
| Distributable reserves | 133 | €31,218 | €89,605 | +€58,388 | +187% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,816 | €41,852 | +€16,035 | +62.1% |
| Amounts payable within one year | 42/48 | €25,264 | €41,756 | +€16,491 | +65.3% |
| Trade debts | 44 | €1,152 | €372 | -€780 | -67.7% |
| Suppliers | 440/4 | €1,152 | €372 | -€780 | -67.7% |
| Taxes, remuneration and social security | 45 | €20,137 | €39,055 | +€18,918 | +93.9% |
| Taxes | 450/3 | €20,137 | €38,919 | +€18,782 | +93.3% |
| Remuneration and social security | 454/9 | - | €136 | +€136 | |
| Other amounts payable | 47/48 | €3,975 | €2,329 | -€1,646 | -41.4% |
| Accrued charges and deferred income | 492/3 | €552 | €96 | -€456 | -82.6% |
| Other operating charges | 640/8 | €438 | €1,074 | +€636 | +145% |
| Gross operating margin | 9900 | €41,526 | €81,832 | +€40,306 | +97.1% |
| Operating profit (loss) | 9901 | €41,088 | €80,759 | +€39,670 | +96.5% |
| Financial charges | 65/66B | €50 | €101 | +€51 | +102% |
| Recurring financial charges | 65 | €50 | €101 | +€51 | +102% |
| Profit (loss) for the period before taxes | 9903 | €41,038 | €80,658 | +€39,619 | +96.5% |
| Income taxes | 67/77 | €8,962 | €21,437 | +€12,475 | +139% |
| Profit (loss) for the period | 9904 | €32,077 | €59,221 | +€27,144 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,077 | €59,221 | +€27,144 | +84.6% |
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 17 October 2026 via checked.be.