ARNLEX: 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.
ARNLEX
Largest movements
- Tangible fixed assets +€37,300
up €37,300 (+416.6%), from €8,954 to €46,254
of which Furniture and vehicles: +€34,128
- Cash +€10,198
up €10,198 (+28.7%), from €35,555 to €45,753
mainly Net result for the year (+€34,617) and Tax, wage and social debts (+€9,499)
- Deferred charges and accrued income +€3,146
up €3,146 (+135.5%), from €2,322 to €5,468
- Receivables within one year -€2,877
down €2,877 (-39.4%), from €7,306 to €4,429
of which Trade receivables: -€7,306
- Profit (loss) carried forward +€34,617
up €34,617 (+110.7%), from €31,273 to €65,890
- Tax, wage and social debts +€9,499
up €9,499 (+57.9%), from €16,402 to €25,901
- Trade debts +€3,999
up €3,999 (+424.9%), from €941 to €4,940
- Gross operating margin +€5,458
up €5,458 (+11.9%), from €45,858 to €51,316
- Depreciation +€1,405
up €1,405 (+31.3%), from €4,491 to €5,896
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,137 | €101,904 | +€47,767 | +88.2% |
| Fixed assets | 21/28 | €8,954 | €46,254 | +€37,300 | +416.6% |
| Tangible fixed assets | 22/27 | €8,954 | €46,254 | +€37,300 | +416.6% |
| Plant, machinery and equipment | 23 | - | €3,172 | +€3,172 | |
| Furniture and vehicles | 24 | €8,954 | €43,082 | +€34,128 | +381.1% |
| Current assets | 29/58 | €45,183 | €55,650 | +€10,467 | +23.2% |
| Amounts receivable within one year | 40/41 | €7,306 | €4,429 | -€2,877 | -39.4% |
| Trade receivables | 40 | €7,306 | - | -€7,306 | |
| Other amounts receivable | 41 | - | €4,429 | +€4,429 | |
| Cash at bank and in hand | 54/58 | €35,555 | €45,753 | +€10,198 | +28.7% |
| Deferred charges and accrued income | 490/1 | €2,322 | €5,468 | +€3,146 | +135.5% |
| Total equity and liabilities | 10/49 | €54,137 | €101,904 | +€47,767 | +88.2% |
| Equity | 10/15 | €36,273 | €70,890 | +€34,617 | +95.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,273 | €65,890 | +€34,617 | +110.7% |
| Amounts payable | 17/49 | €17,864 | €31,014 | +€13,150 | +73.6% |
| Amounts payable within one year | 42/48 | €17,862 | €30,841 | +€12,979 | +72.7% |
| Trade debts | 44 | €941 | €4,940 | +€3,999 | +424.9% |
| Suppliers | 440/4 | €941 | €4,940 | +€3,999 | +424.9% |
| Taxes, remuneration and social security | 45 | €16,402 | €25,901 | +€9,499 | +57.9% |
| Taxes | 450/3 | €16,402 | €25,901 | +€9,499 | +57.9% |
| Other amounts payable | 47/48 | €519 | - | -€519 | |
| Accrued charges and deferred income | 492/3 | €2 | €173 | +€171 | +8540.0% |
| Non-recurring operating income | 76A | - | €1,504 | +€1,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,491 | €5,896 | +€1,405 | +31.3% |
| Other operating charges | 640/8 | €347 | €64 | -€283 | -81.4% |
| Non-recurring operating charges | 66A | - | €504 | +€504 | |
| Gross operating margin | 9900 | €45,858 | €51,316 | +€5,458 | +11.9% |
| Operating profit (loss) | 9901 | €41,020 | €44,852 | +€3,832 | +9.3% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €86 | €234 | +€148 | +171.9% |
| Recurring financial charges | 65 | €86 | €234 | +€148 | +171.9% |
| Profit (loss) for the period before taxes | 9903 | €40,934 | €44,627 | +€3,693 | +9.0% |
| Income taxes | 67/77 | €9,661 | €10,010 | +€349 | +3.6% |
| Profit (loss) for the period | 9904 | €31,273 | €34,617 | +€3,344 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,273 | €34,617 | +€3,344 | +10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.