ArNiGé: 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.
ArNiGé
Largest movements
- Tangible fixed assets -€15,299
down €15,299 (-3.4%), from €451,579 to €436,279
of which Land and buildings: -€12,000
- Debts after one year -€12,409
down €12,409 (-5.2%), from €236,523 to €224,113
- Other debts -€9,642
down €9,642 (-3.8%), from €252,816 to €243,173
- Profit (loss) carried forward +€6,529
up €6,529 (+11.6%), from -€56,222 to -€49,692
- Turnover -€4,777
down €4,777 (-12.6%), from €37,813 to €33,037
- Purchases and services -€1,198
down €1,198 (-13.8%), from €8,702 to €7,505
- Gross operating margin +€583
up €583 (+2.0%), from €29,111 to €29,694
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 | €457,285 | €442,004 | -€15,282 | -3.3% |
| Fixed assets | 21/28 | €451,579 | €436,279 | -€15,299 | -3.4% |
| Tangible fixed assets | 22/27 | €451,579 | €436,279 | -€15,299 | -3.4% |
| Land and buildings | 22 | €442,033 | €430,033 | -€12,000 | -2.7% |
| Plant, machinery and equipment | 23 | - | €651 | +€651 | |
| Furniture and vehicles | 24 | €9,546 | €5,596 | -€3,950 | -41.4% |
| Current assets | 29/58 | €5,706 | €5,724 | +€18 | +0.3% |
| Cash at bank and in hand | 54/58 | €4,085 | €4,201 | +€117 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,622 | €1,523 | -€99 | -6.1% |
| Total equity and liabilities | 10/49 | €457,285 | €442,004 | -€15,282 | -3.3% |
| Equity | 10/15 | -€44,222 | -€37,692 | +€6,529 | +14.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,222 | -€49,692 | +€6,529 | +11.6% |
| Amounts payable | 17/49 | €501,507 | €479,696 | -€21,811 | -4.3% |
| Amounts payable after more than one year | 17 | €236,523 | €224,113 | -€12,409 | -5.2% |
| Financial debts | 170/4 | €236,523 | €224,113 | -€12,409 | -5.2% |
| Amounts payable within one year | 42/48 | €264,984 | €255,583 | -€9,402 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €12,169 | €12,409 | +€241 | +2.0% |
| Other amounts payable | 47/48 | €252,816 | €243,173 | -€9,642 | -3.8% |
| Turnover | 70 | €37,813 | €33,037 | -€4,777 | -12.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,702 | €7,505 | -€1,198 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,950 | €16,098 | +€148 | +0.9% |
| Other operating charges | 640/8 | €2,154 | €2,219 | +€65 | +3.0% |
| Gross operating margin | 9900 | €29,111 | €29,694 | +€583 | +2.0% |
| Operating profit (loss) | 9901 | €11,007 | €11,377 | +€370 | +3.4% |
| Financial charges | 65/66B | €5,048 | €4,848 | -€200 | -4.0% |
| Recurring financial charges | 65 | €5,048 | €4,848 | -€200 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €5,960 | €6,529 | +€570 | +9.6% |
| Profit (loss) for the period | 9904 | €5,960 | €6,529 | +€570 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,960 | €6,529 | +€570 | +9.6% |
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 12 October 2026 via checked.be.