Arnica Holding: 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 Holding
Largest movements
- Cash +€391,670
up €391,670 (+336%), from €116,552 to €508,223
mainly Net result for the year (+€419,299)
- Profit (loss) carried forward +€419,299
up €419,299 (+8.1%), from €5.2m to €5.6m
- Financial income -€122,892
down €122,892 (-21.1%), from €583,103 to €460,211
- Financial charges +€9,074
up €9,074 (+38.3%), from €23,700 to €32,774
- Gross operating margin -€1,885
down €1,885 (-35.9%), from -€5,254 to -€7,139
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 | €5,278,062 | €5,697,361 | +€419,299 | +7.9% |
| Fixed assets | 21/28 | €52,800 | €52,800 | = | 0.0% |
| Financial fixed assets | 28 | €52,800 | €52,800 | = | 0.0% |
| Current assets | 29/58 | €5,225,262 | €5,644,561 | +€419,299 | +8.0% |
| Amounts receivable within one year | 40/41 | €7,482 | €20,393 | +€12,911 | +173% |
| Other amounts receivable | 41 | €7,482 | €20,393 | +€12,911 | +173% |
| Current investments | 50/53 | €5,101,227 | €5,115,946 | +€14,718 | +0.3% |
| Cash at bank and in hand | 54/58 | €116,552 | €508,223 | +€391,670 | +336% |
| Total equity and liabilities | 10/49 | €5,278,062 | €5,697,361 | +€419,299 | +7.9% |
| Equity | 10/15 | €5,258,062 | €5,677,361 | +€419,299 | +8.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,192,062 | €5,611,361 | +€419,299 | +8.1% |
| Amounts payable | 17/49 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€5,254 | -€7,139 | -€1,885 | -35.9% |
| Operating profit (loss) | 9901 | -€6,222 | -€8,138 | -€1,916 | -30.8% |
| Financial income | 75/76B | €583,103 | €460,211 | -€122,892 | -21.1% |
| Recurring financial income | 75 | €583,103 | €460,211 | -€122,892 | -21.1% |
| Financial charges | 65/66B | €23,700 | €32,774 | +€9,074 | +38.3% |
| Recurring financial charges | 65 | €23,700 | €32,774 | +€9,074 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €553,182 | €419,299 | -€133,883 | -24.2% |
| Profit (loss) for the period | 9904 | €553,182 | €419,299 | -€133,883 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €553,182 | €419,299 | -€133,883 | -24.2% |
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 24 October 2026 via checked.be.