ARNICA: 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.
ARNICA
Largest movements
- Tangible fixed assets -€9,241
down €9,241 (-3.8%), from €242,909 to €233,668
- Deferred charges and accrued income +€2,591
up €2,591 (+481%), from €539 to €3,130
- Profit (loss) carried forward +€15,771
up €15,771 (+20.5%), from €76,867 to €92,638
- Other debts -€13,780
down €13,780 (-38.8%), from €35,552 to €21,773
- Tax, wage and social debts -€5,078
down €5,078 (-34.4%), from €14,767 to €9,689
- Short-term financial debts -€3,625
down €3,625 (-39.2%), from €9,256 to €5,631
- Gross operating margin +€18,117
up €18,117 (+105%), from €17,326 to €35,444
- Taxes +€5,554
up €5,554 (+406%), from €1,368 to €6,922
- Financial charges -€4,556
down €4,556 (-56.4%), from €8,075 to €3,519
- Depreciation -€373
down €373 (-3.9%), from €9,613 to €9,241
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,448 | €237,080 | -€6,368 | -2.6% |
| Fixed assets | 21/28 | €242,909 | €233,668 | -€9,241 | -3.8% |
| Tangible fixed assets | 22/27 | €242,909 | €233,668 | -€9,241 | -3.8% |
| Land and buildings | 22 | €242,909 | €233,668 | -€9,241 | -3.8% |
| Current assets | 29/58 | €539 | €3,412 | +€2,873 | +533% |
| Amounts receivable within one year | 40/41 | - | €282 | +€282 | |
| Trade receivables | 40 | - | €282 | +€282 | |
| Deferred charges and accrued income | 490/1 | €539 | €3,130 | +€2,591 | +481% |
| Total equity and liabilities | 10/49 | €243,448 | €237,080 | -€6,368 | -2.6% |
| Equity | 10/15 | €174,793 | €190,565 | +€15,771 | +9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €85,526 | €85,526 | = | 0.0% |
| Distributable reserves | 133 | €85,526 | €85,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,867 | €92,638 | +€15,771 | +20.5% |
| Amounts payable | 17/49 | €68,655 | €46,515 | -€22,139 | -32.2% |
| Amounts payable within one year | 42/48 | €68,655 | €44,592 | -€24,063 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €636 | - | -€636 | |
| Financial debts | 43 | €9,256 | €5,631 | -€3,625 | -39.2% |
| Credit institutions | 430/8 | €9,256 | €5,631 | -€3,625 | -39.2% |
| Trade debts | 44 | €8,444 | €7,500 | -€944 | -11.2% |
| Suppliers | 440/4 | €8,444 | €7,500 | -€944 | -11.2% |
| Taxes, remuneration and social security | 45 | €14,767 | €9,689 | -€5,078 | -34.4% |
| Taxes | 450/3 | €14,767 | €9,689 | -€5,078 | -34.4% |
| Other amounts payable | 47/48 | €35,552 | €21,773 | -€13,780 | -38.8% |
| Accrued charges and deferred income | 492/3 | - | €1,923 | +€1,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,613 | €9,241 | -€373 | -3.9% |
| Gross operating margin | 9900 | €17,326 | €35,444 | +€18,117 | +105% |
| Operating profit (loss) | 9901 | €7,713 | €26,203 | +€18,490 | +240% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €8,075 | €3,519 | -€4,556 | -56.4% |
| Recurring financial charges | 65 | €8,075 | €3,519 | -€4,556 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | -€362 | €22,693 | +€23,056 | |
| Income taxes | 67/77 | €1,368 | €6,922 | +€5,554 | +406% |
| Profit (loss) for the period | 9904 | -€1,730 | €15,771 | +€17,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,730 | €15,771 | +€17,501 |
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 14 October 2026 via checked.be.