ARNICAR: 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.
ARNICAR
Largest movements
- Cash +€234,105
up €234,105 (+4038.0%), from €5,798 to €239,903
mainly Contributions, distributions and other (+€400,000) and Trade debts (+€12,003)
- Tangible fixed assets +€43,520
new in 2025: €43,520
- Receivables within one year +€11,352
up €11,352 (+929.2%), from €1,222 to €12,574
of which Other amounts receivable: +€8,550
- Contributions +€400,000
up €400,000 (+20000.0%), from €2,000 to €402,000
of which Capital: +€400,000
- Profit (loss) carried forward -€119,511
down €119,511 (-1286.9%), from -€9,287 to -€128,798
- Trade debts +€12,003
up €12,003 (+893.6%), from €1,343 to €13,346
- Gross operating margin -€99,014
down €99,014 (-1183.9%), from -€8,363 to -€107,377
- Depreciation +€10,880
new in 2025: €10,880
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 | €7,019 | €296,909 | +€289,890 | +4129.9% |
| Fixed assets | 21/28 | - | €43,821 | +€43,821 | |
| Tangible fixed assets | 22/27 | - | €43,520 | +€43,520 | |
| Furniture and vehicles | 24 | - | €43,520 | +€43,520 | |
| Financial fixed assets | 28 | - | €301 | +€301 | |
| Current assets | 29/58 | €7,019 | €253,089 | +€246,069 | +3505.6% |
| Amounts receivable within one year | 40/41 | €1,222 | €12,574 | +€11,352 | +929.2% |
| Trade receivables | 40 | €302 | €3,104 | +€2,802 | +927.4% |
| Other amounts receivable | 41 | €920 | €9,470 | +€8,550 | +929.8% |
| Cash at bank and in hand | 54/58 | €5,798 | €239,903 | +€234,105 | +4038.0% |
| Deferred charges and accrued income | 490/1 | - | €612 | +€612 | |
| Total equity and liabilities | 10/49 | €7,019 | €296,909 | +€289,890 | +4129.9% |
| Equity | 10/15 | -€7,287 | €273,202 | +€280,489 | |
| Contributions | 10/11 | €2,000 | €402,000 | +€400,000 | +20000.0% |
| Capital | 10 | - | €400,000 | +€400,000 | |
| Issued capital | 100 | - | €400,000 | +€400,000 | |
| Outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€9,287 | -€128,798 | -€119,511 | -1286.9% |
| Amounts payable | 17/49 | €14,306 | €23,707 | +€9,401 | +65.7% |
| Amounts payable within one year | 42/48 | €14,306 | €23,707 | +€9,401 | +65.7% |
| Trade debts | 44 | €1,343 | €13,346 | +€12,003 | +893.6% |
| Suppliers | 440/4 | €1,343 | €13,346 | +€12,003 | +893.6% |
| Taxes, remuneration and social security | 45 | - | €338 | +€338 | |
| Remuneration and social security | 454/9 | - | €338 | +€338 | |
| Other amounts payable | 47/48 | €12,963 | €10,023 | -€2,940 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,880 | +€10,880 | |
| Other operating charges | 640/8 | €792 | €214 | -€578 | -73.0% |
| Non-recurring operating charges | 66A | - | €1,040 | +€1,040 | |
| Gross operating margin | 9900 | -€8,363 | -€107,377 | -€99,014 | -1183.9% |
| Operating profit (loss) | 9901 | -€9,155 | -€119,511 | -€110,356 | -1205.4% |
| Financial charges | 65/66B | €132 | - | -€132 | |
| Recurring financial charges | 65 | €132 | - | -€132 | |
| Profit (loss) for the period before taxes | 9903 | -€9,287 | -€119,511 | -€110,224 | -1186.9% |
| Profit (loss) for the period | 9904 | -€9,287 | -€119,511 | -€110,224 | -1186.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,287 | -€119,511 | -€110,224 | -1186.9% |
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 2 October 2026 via checked.be.