ARNICA BILZEN: 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 BILZEN
Largest movements
- Tangible fixed assets -€29,567
down €29,567 (-3.0%), from €1.0m to €971,485
- Cash +€27,860
up €27,860 (+29.0%), from €96,197 to €124,057
mainly Net result for the year (+€50,282) and Other debts (+€45,450)
- Debts after one year -€54,486
down €54,486 (-7.1%), from €769,510 to €715,024
- Other debts +€45,450
new in 2025: €45,450
- Gross operating margin +€5,099
up €5,099 (+4.4%), from €115,498 to €120,597
- Taxes +€3,896
up €3,896 (+20.2%), from €19,249 to €23,145
- Other operating charges +€1,700
up €1,700 (+129%), from €1,317 to €3,017
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 | €1,106,530 | €1,099,513 | -€7,017 | -0.6% |
| Fixed assets | 21/28 | €1,001,052 | €971,485 | -€29,567 | -3.0% |
| Tangible fixed assets | 22/27 | €1,001,052 | €971,485 | -€29,567 | -3.0% |
| Land and buildings | 22 | €1,001,052 | €971,485 | -€29,567 | -3.0% |
| Current assets | 29/58 | €105,478 | €128,028 | +€22,550 | +21.4% |
| Amounts receivable within one year | 40/41 | €8,000 | - | -€8,000 | |
| Other amounts receivable | 41 | €8,000 | - | -€8,000 | |
| Cash at bank and in hand | 54/58 | €96,197 | €124,057 | +€27,860 | +29.0% |
| Deferred charges and accrued income | 490/1 | €1,281 | €3,972 | +€2,691 | +210% |
| Total equity and liabilities | 10/49 | €1,106,530 | €1,099,513 | -€7,017 | -0.6% |
| Equity | 10/15 | €275,017 | €279,995 | +€4,978 | +1.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €150,017 | €154,995 | +€4,978 | +3.3% |
| Distributable reserves | 133 | €150,017 | €154,995 | +€4,978 | +3.3% |
| Amounts payable | 17/49 | €831,513 | €819,518 | -€11,995 | -1.4% |
| Amounts payable after more than one year | 17 | €769,510 | €715,024 | -€54,486 | -7.1% |
| Financial debts | 170/4 | €769,510 | €715,024 | -€54,486 | -7.1% |
| Amounts payable within one year | 42/48 | €60,748 | €103,321 | +€42,573 | +70.1% |
| Current portion of amounts payable after more than one year | 42 | €53,499 | €54,486 | +€987 | +1.8% |
| Taxes, remuneration and social security | 45 | €7,249 | €3,385 | -€3,864 | -53.3% |
| Taxes | 450/3 | €7,249 | €3,385 | -€3,864 | -53.3% |
| Other amounts payable | 47/48 | - | €45,450 | +€45,450 | |
| Accrued charges and deferred income | 492/3 | €1,254 | €1,173 | -€82 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,567 | €29,567 | = | 0.0% |
| Other operating charges | 640/8 | €1,317 | €3,017 | +€1,700 | +129% |
| Gross operating margin | 9900 | €115,498 | €120,597 | +€5,099 | +4.4% |
| Operating profit (loss) | 9901 | €84,614 | €88,012 | +€3,398 | +4.0% |
| Financial charges | 65/66B | €15,555 | €14,585 | -€970 | -6.2% |
| Recurring financial charges | 65 | €15,555 | €14,585 | -€970 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €69,059 | €73,427 | +€4,369 | +6.3% |
| Income taxes | 67/77 | €19,249 | €23,145 | +€3,896 | +20.2% |
| Profit (loss) for the period | 9904 | €49,810 | €50,282 | +€472 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,810 | €50,282 | +€472 | +0.9% |
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.