ARNIMEX: 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.
ARNIMEX
Largest movements
- Receivables within one year +€497,623
up €497,623 (+65.9%), from €755,422 to €1.3m
of which Trade receivables: +€492,579
- Cash +€300,216
up €300,216 (+134.2%), from €223,685 to €523,901
mainly Net result for the year (+€370,370) and Trade debts (+€345,473)
- Stocks and contracts -€202,205
down €202,205 (-17.7%), from €1.1m to €937,372
- Reserves +€370,370
up €370,370 (+24.8%), from €1.5m to €1.9m
of which Distributable reserves: +€370,370
- Trade debts +€345,473
up €345,473 (+75.9%), from €455,448 to €800,921
- Current portion of long-term debt -€170,422
down €170,422 (-87.9%), from €193,836 to €23,414
- Debts after one year -€40,192
down €40,192 (-49.2%), from €81,628 to €41,436
- Other debts +€37,936
up €37,936 (+28.5%), from €133,330 to €171,266
- Depreciation +€23,504
up €23,504 (+56.5%), from €41,620 to €65,124
- Write-downs -€21,055
down €21,055, from €10,413 to -€10,642
- Gross operating margin -€20,878
down €20,878 (-3.3%), from €636,281 to €615,404
- Financial income -€9,665
down €9,665 (-73.8%), from €13,089 to €3,425
of which Non-recurring financial income: -€8,150
- Financial charges -€8,097
down €8,097 (-51.6%), from €15,701 to €7,604
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 | €2,573,463 | €3,105,182 | +€531,720 | +20.7% |
| Fixed assets | 21/28 | €441,052 | €381,248 | -€59,804 | -13.6% |
| Intangible fixed assets | 21 | €270,164 | €240,164 | -€30,000 | -11.1% |
| Tangible fixed assets | 22/27 | €170,838 | €141,034 | -€29,804 | -17.4% |
| Land and buildings | 22 | €24,495 | €20,996 | -€3,499 | -14.3% |
| Plant, machinery and equipment | 23 | €5,677 | €3,263 | -€2,413 | -42.5% |
| Furniture and vehicles | 24 | €124,798 | €102,799 | -€21,999 | -17.6% |
| Other tangible fixed assets | 26 | €15,869 | €13,976 | -€1,893 | -11.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,132,410 | €2,723,934 | +€591,524 | +27.7% |
| Stocks and contracts in progress | 3 | €1,139,577 | €937,372 | -€202,205 | -17.7% |
| Stocks | 30/36 | €1,139,577 | €937,372 | -€202,205 | -17.7% |
| Amounts receivable within one year | 40/41 | €755,422 | €1,253,045 | +€497,623 | +65.9% |
| Trade receivables | 40 | €751,312 | €1,243,890 | +€492,579 | +65.6% |
| Other amounts receivable | 41 | €4,110 | €9,154 | +€5,044 | +122.7% |
| Cash at bank and in hand | 54/58 | €223,685 | €523,901 | +€300,216 | +134.2% |
| Deferred charges and accrued income | 490/1 | €13,726 | €9,616 | -€4,110 | -29.9% |
| Total equity and liabilities | 10/49 | €2,573,463 | €3,105,182 | +€531,720 | +20.7% |
| Equity | 10/15 | €1,688,100 | €2,058,470 | +€370,370 | +21.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,496,274 | €1,866,643 | +€370,370 | +24.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €15,925 | €15,925 | = | 0.0% |
| Distributable reserves | 133 | €1,480,349 | €1,850,718 | +€370,370 | +25.0% |
| Profit (loss) carried forward | 14 | €171,827 | €171,827 | = | 0.0% |
| Amounts payable | 17/49 | €885,363 | €1,046,713 | +€161,350 | +18.2% |
| Amounts payable after more than one year | 17 | €81,628 | €41,436 | -€40,192 | -49.2% |
| Financial debts | 170/4 | €81,628 | €41,436 | -€40,192 | -49.2% |
| Amounts payable within one year | 42/48 | €803,539 | €1,005,277 | +€201,738 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €193,836 | €23,414 | -€170,422 | -87.9% |
| Trade debts | 44 | €455,448 | €800,921 | +€345,473 | +75.9% |
| Suppliers | 440/4 | €455,448 | €800,921 | +€345,473 | +75.9% |
| Taxes, remuneration and social security | 45 | €20,925 | €9,677 | -€11,249 | -53.8% |
| Taxes | 450/3 | €12,744 | €7,197 | -€5,547 | -43.5% |
| Remuneration and social security | 454/9 | €8,181 | €2,479 | -€5,702 | -69.7% |
| Other amounts payable | 47/48 | €133,330 | €171,266 | +€37,936 | +28.5% |
| Accrued charges and deferred income | 492/3 | €196 | €0 | -€196 | -100.0% |
| Remuneration, social security and pensions | 62 | €6,295 | €6,692 | +€397 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,620 | €65,124 | +€23,504 | +56.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,413 | -€10,642 | -€21,055 | |
| Other operating charges | 640/8 | €3,328 | €6,171 | +€2,843 | +85.4% |
| Gross operating margin | 9900 | €636,281 | €615,404 | -€20,878 | -3.3% |
| Operating profit (loss) | 9901 | €574,625 | €548,059 | -€26,566 | -4.6% |
| Financial income | 75/76B | €13,089 | €3,425 | -€9,665 | -73.8% |
| Recurring financial income | 75 | €4,939 | €3,425 | -€1,515 | -30.7% |
| Non-recurring financial income | 76B | €8,150 | €0 | -€8,150 | -100.0% |
| Financial charges | 65/66B | €15,701 | €7,604 | -€8,097 | -51.6% |
| Recurring financial charges | 65 | €15,701 | €7,604 | -€8,097 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €572,014 | €543,880 | -€28,134 | -4.9% |
| Income taxes | 67/77 | €180,412 | €173,510 | -€6,902 | -3.8% |
| Profit (loss) for the period | 9904 | €391,602 | €370,370 | -€21,232 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €391,602 | €370,370 | -€21,232 | -5.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.