ARNIS: 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.
ARNIS
Largest movements
- Tangible fixed assets +€14,728
up €14,728 (+134.1%), from €10,983 to €25,711
- Receivables within one year +€12,282
new in 2025: €12,282
of which Trade receivables: +€7,781
- Cash -€701
down €701 (-89.9%), from €779 to €79
mainly Investment in fixed assets (net) (-€29,118) and Receivables within one year (-€12,282)
- Profit (loss) carried forward +€14,672
up €14,672 (+15.2%), from -€96,654 to -€81,982
- Other debts +€10,800
up €10,800 (+17.3%), from €62,287 to €73,087
- Trade debts +€2,723
up €2,723 (+188.4%), from €1,445 to €4,168
- Tax, wage and social debts -€1,885
down €1,885 (-31.0%), from €6,084 to €4,199
- Gross operating margin +€19,551
up €19,551 (+11464.0%), from €171 to €19,721
- Financial income +€12,140
up €12,140 (+30064.5%), from €40 to €12,180
of which Non-recurring financial income: +€12,179
- Depreciation -€3,638
down €3,638 (-20.2%), from €18,027 to €14,389
- Other operating charges +€942
up €942 (+120.3%), from €783 to €1,725
- Taxes +€550
up €550 (+786.8%), from €70 to €620
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 | €11,762 | €38,072 | +€26,310 | +223.7% |
| Fixed assets | 21/28 | €10,983 | €25,711 | +€14,728 | +134.1% |
| Tangible fixed assets | 22/27 | €10,983 | €25,711 | +€14,728 | +134.1% |
| Furniture and vehicles | 24 | €10,983 | €25,711 | +€14,728 | +134.1% |
| Current assets | 29/58 | €779 | €12,361 | +€11,582 | +1485.8% |
| Amounts receivable within one year | 40/41 | - | €12,282 | +€12,282 | |
| Trade receivables | 40 | - | €7,781 | +€7,781 | |
| Other amounts receivable | 41 | - | €4,501 | +€4,501 | |
| Cash at bank and in hand | 54/58 | €779 | €79 | -€701 | -89.9% |
| Total equity and liabilities | 10/49 | €11,762 | €38,072 | +€26,310 | +223.7% |
| Equity | 10/15 | -€78,054 | -€63,382 | +€14,672 | +18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,654 | -€81,982 | +€14,672 | +15.2% |
| Amounts payable | 17/49 | €89,816 | €101,454 | +€11,638 | +13.0% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,816 | €81,454 | +€11,638 | +16.7% |
| Trade debts | 44 | €1,445 | €4,168 | +€2,723 | +188.4% |
| Suppliers | 440/4 | €1,445 | €4,168 | +€2,723 | +188.4% |
| Taxes, remuneration and social security | 45 | €6,084 | €4,199 | -€1,885 | -31.0% |
| Taxes | 450/3 | €6,084 | €4,199 | -€1,885 | -31.0% |
| Other amounts payable | 47/48 | €62,287 | €73,087 | +€10,800 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,027 | €14,389 | -€3,638 | -20.2% |
| Other operating charges | 640/8 | €783 | €1,725 | +€942 | +120.3% |
| Gross operating margin | 9900 | €171 | €19,721 | +€19,551 | +11464.0% |
| Operating profit (loss) | 9901 | -€18,639 | €3,607 | +€22,246 | |
| Financial income | 75/76B | €40 | €12,180 | +€12,140 | +30064.5% |
| Recurring financial income | 75 | €40 | €1 | -€39 | -97.5% |
| Non-recurring financial income | 76B | - | €12,179 | +€12,179 | |
| Financial charges | 65/66B | €646 | €496 | -€150 | -23.3% |
| Recurring financial charges | 65 | €646 | €496 | -€150 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,245 | €15,292 | +€34,537 | |
| Income taxes | 67/77 | €70 | €620 | +€550 | +786.8% |
| Profit (loss) for the period | 9904 | -€19,315 | €14,672 | +€33,987 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,315 | €14,672 | +€33,987 |
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 29 September 2026 via checked.be.