ARNIKA: 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.
ARNIKA
Largest movements
- Cash +€17,714
up €17,714 (+54.2%), from €32,691 to €50,405
mainly Trade debts (+€30,083) and Net result for the year (+€506)
- Receivables within one year +€11,660
up €11,660 (+56.4%), from €20,692 to €32,352
of which Trade receivables: +€9,733
- Trade debts +€30,083
up €30,083 (+70.7%), from €42,523 to €72,606
- Gross operating margin -€3,692
down €3,692 (-83.7%), from €4,413 to €721
- Taxes -€1,001
down €1,001 (-84.4%), from €1,185 to €184
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 | €81,023 | €110,614 | +€29,590 | +36.5% |
| Current assets | 29/58 | €81,023 | €110,614 | +€29,590 | +36.5% |
| Amounts receivable within one year | 40/41 | €20,692 | €32,352 | +€11,660 | +56.4% |
| Trade receivables | 40 | €9,915 | €19,648 | +€9,733 | +98.2% |
| Other amounts receivable | 41 | €10,776 | €12,704 | +€1,927 | +17.9% |
| Cash at bank and in hand | 54/58 | €32,691 | €50,405 | +€17,714 | +54.2% |
| Deferred charges and accrued income | 490/1 | €27,641 | €27,857 | +€216 | +0.8% |
| Total equity and liabilities | 10/49 | €81,023 | €110,614 | +€29,590 | +36.5% |
| Equity | 10/15 | €35,642 | €36,148 | +€506 | +1.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,642 | €14,148 | +€506 | +3.7% |
| Amounts payable | 17/49 | €45,382 | €74,466 | +€29,084 | +64.1% |
| Amounts payable within one year | 42/48 | €45,382 | €74,466 | +€29,084 | +64.1% |
| Trade debts | 44 | €42,523 | €72,606 | +€30,083 | +70.7% |
| Suppliers | 440/4 | €42,523 | €72,606 | +€30,083 | +70.7% |
| Taxes, remuneration and social security | 45 | €1,184 | €184 | -€999 | -84.4% |
| Taxes | 450/3 | €1,184 | €184 | -€999 | -84.4% |
| Other amounts payable | 47/48 | €1,675 | €1,675 | = | 0.0% |
| Other operating charges | 640/8 | €39 | - | -€39 | |
| Gross operating margin | 9900 | €4,413 | €721 | -€3,692 | -83.7% |
| Operating profit (loss) | 9901 | €4,374 | €721 | -€3,653 | -83.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €31 | €30 | -€1 | -3.2% |
| Recurring financial charges | 65 | €31 | €30 | -€1 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €4,343 | €691 | -€3,653 | -84.1% |
| Income taxes | 67/77 | €1,185 | €184 | -€1,001 | -84.4% |
| Profit (loss) for the period | 9904 | €3,158 | €506 | -€2,652 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,158 | €506 | -€2,652 | -84.0% |
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 13 October 2026 via checked.be.