Arnica Design: 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.
Arnica Design
Largest movements
- Receivables within one year -€57,344
down €57,344 (-77.5%), from €73,958 to €16,614
of which Trade receivables: -€55,695
- Cash -€23,246
down €23,246 (-52.6%), from €44,178 to €20,932
mainly Trade debts (-€43,351) and Tax, wage and social debts (-€12,187)
- Tangible fixed assets -€1,485
down €1,485 (-55.9%), from €2,657 to €1,172
- Trade debts -€43,351
down €43,351 (-90.9%), from €47,704 to €4,353
- Tax, wage and social debts -€12,187
down €12,187 (-64.4%), from €18,917 to €6,730
of which Taxes: -€14,795
- Profit (loss) carried forward -€11,800
down €11,800 (-36.1%), from €32,710 to €20,910
- Other debts -€9,000
no longer reported in 2025 (was €9,000)
- Accrued charges and deferred income -€5,929
no longer reported in 2025 (was €5,929)
- Gross operating margin -€18,427
down €18,427 (-25.8%), from €71,405 to €52,978
- Staff costs +€8,758
up €8,758 (+15.8%), from €55,304 to €64,062
- Taxes -€5,715
down €5,715, from €3,169 to -€2,546
- Other operating charges -€3,102
down €3,102 (-64.4%), from €4,820 to €1,718
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 | €122,260 | €39,993 | -€82,267 | -67.3% |
| Fixed assets | 21/28 | €3,407 | €1,922 | -€1,485 | -43.6% |
| Tangible fixed assets | 22/27 | €2,657 | €1,172 | -€1,485 | -55.9% |
| Furniture and vehicles | 24 | €2,657 | €1,172 | -€1,485 | -55.9% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €118,853 | €38,071 | -€80,782 | -68.0% |
| Amounts receivable within one year | 40/41 | €73,958 | €16,614 | -€57,344 | -77.5% |
| Trade receivables | 40 | €64,276 | €8,581 | -€55,695 | -86.6% |
| Other amounts receivable | 41 | €9,682 | €8,033 | -€1,649 | -17.0% |
| Cash at bank and in hand | 54/58 | €44,178 | €20,932 | -€23,246 | -52.6% |
| Deferred charges and accrued income | 490/1 | €717 | €525 | -€192 | -26.8% |
| Total equity and liabilities | 10/49 | €122,260 | €39,993 | -€82,267 | -67.3% |
| Equity | 10/15 | €40,710 | €28,910 | -€11,800 | -29.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,710 | €20,910 | -€11,800 | -36.1% |
| Amounts payable | 17/49 | €81,550 | €11,083 | -€70,467 | -86.4% |
| Amounts payable within one year | 42/48 | €75,621 | €11,083 | -€64,538 | -85.3% |
| Trade debts | 44 | €47,704 | €4,353 | -€43,351 | -90.9% |
| Suppliers | 440/4 | €47,704 | €4,353 | -€43,351 | -90.9% |
| Taxes, remuneration and social security | 45 | €18,917 | €6,730 | -€12,187 | -64.4% |
| Taxes | 450/3 | €15,308 | €513 | -€14,795 | -96.6% |
| Remuneration and social security | 454/9 | €3,609 | €6,217 | +€2,608 | +72.3% |
| Other amounts payable | 47/48 | €9,000 | - | -€9,000 | |
| Accrued charges and deferred income | 492/3 | €5,929 | - | -€5,929 | |
| Remuneration, social security and pensions | 62 | €55,304 | €64,062 | +€8,758 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €1,485 | +€180 | +13.8% |
| Other operating charges | 640/8 | €4,820 | €1,718 | -€3,102 | -64.4% |
| Gross operating margin | 9900 | €71,405 | €52,978 | -€18,427 | -25.8% |
| Operating profit (loss) | 9901 | €9,976 | -€14,287 | -€24,263 | |
| Financial income | 75/76B | €13 | €56 | +€43 | +330.8% |
| Recurring financial income | 75 | €13 | €56 | +€43 | +330.8% |
| Financial charges | 65/66B | €486 | €115 | -€371 | -76.3% |
| Recurring financial charges | 65 | €486 | €115 | -€371 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | €9,503 | -€14,346 | -€23,849 | |
| Income taxes | 67/77 | €3,169 | -€2,546 | -€5,715 | |
| Profit (loss) for the period | 9904 | €6,334 | -€11,800 | -€18,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,334 | -€11,800 | -€18,134 |
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 7 October 2026 via checked.be.