ARNO AGRO: 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.
ARNO AGRO
Largest movements
- Cash +€29,611
up €29,611 (+81.4%), from €36,372 to €65,984
mainly Net result for the year (+€458,357) and Other debts (+€210,216)
- Other debts +€210,216
up €210,216 (+43.1%), from €488,090 to €698,305
- Debts after one year -€178,050
down €178,050 (-26.4%), from €675,700 to €497,650
- Reserves -€47,644
down €47,644 (-29.8%), from €159,732 to €112,089
- Tax, wage and social debts +€21,914
up €21,914 (+111%), from €19,732 to €41,646
- Gross operating margin +€425,260
up €425,260 (+171%), from €248,527 to €673,787
- Taxes +€105,493
up €105,493 (+191%), from €55,299 to €160,791
- Financial charges +€20,033
up €20,033 (+87.2%), from €22,965 to €42,998
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,543,188 | €1,563,599 | +€20,411 | +1.3% |
| Fixed assets | 21/28 | €1,506,388 | €1,497,151 | -€9,237 | -0.6% |
| Tangible fixed assets | 22/27 | €31,388 | €22,151 | -€9,237 | -29.4% |
| Land and buildings | 22 | €4,191 | €4,100 | -€91 | -2.2% |
| Plant, machinery and equipment | 23 | €1,064 | €798 | -€266 | -25.0% |
| Furniture and vehicles | 24 | €26,133 | €17,254 | -€8,879 | -34.0% |
| Financial fixed assets | 28 | €1,475,000 | €1,475,000 | = | 0.0% |
| Current assets | 29/58 | €36,800 | €66,448 | +€29,648 | +80.6% |
| Cash at bank and in hand | 54/58 | €36,372 | €65,984 | +€29,611 | +81.4% |
| Deferred charges and accrued income | 490/1 | €428 | €464 | +€36 | +8.5% |
| Total equity and liabilities | 10/49 | €1,543,188 | €1,563,599 | +€20,411 | +1.3% |
| Equity | 10/15 | €169,732 | €122,089 | -€47,644 | -28.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €159,732 | €112,089 | -€47,644 | -29.8% |
| Distributable reserves | 133 | €159,732 | €112,089 | -€47,644 | -29.8% |
| Amounts payable | 17/49 | €1,373,456 | €1,441,510 | +€68,054 | +5.0% |
| Amounts payable after more than one year | 17 | €675,700 | €497,650 | -€178,050 | -26.4% |
| Financial debts | 170/4 | €675,700 | €497,650 | -€178,050 | -26.4% |
| Amounts payable within one year | 42/48 | €673,883 | €918,136 | +€244,253 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €165,900 | €178,050 | +€12,150 | +7.3% |
| Trade debts | 44 | €161 | €134 | -€27 | -16.7% |
| Suppliers | 440/4 | €161 | €134 | -€27 | -16.7% |
| Taxes, remuneration and social security | 45 | €19,732 | €41,646 | +€21,914 | +111% |
| Taxes | 450/3 | €19,732 | €41,646 | +€21,914 | +111% |
| Other amounts payable | 47/48 | €488,090 | €698,305 | +€210,216 | +43.1% |
| Accrued charges and deferred income | 492/3 | €23,873 | €25,725 | +€1,852 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,814 | €9,237 | +€423 | +4.8% |
| Other operating charges | 640/8 | €1,717 | €2,404 | +€687 | +40.0% |
| Gross operating margin | 9900 | €248,527 | €673,787 | +€425,260 | +171% |
| Operating profit (loss) | 9901 | €237,996 | €662,146 | +€424,150 | +178% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €22,965 | €42,998 | +€20,033 | +87.2% |
| Recurring financial charges | 65 | €22,965 | €42,998 | +€20,033 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | €215,031 | €619,148 | +€404,117 | +188% |
| Income taxes | 67/77 | €55,299 | €160,791 | +€105,493 | +191% |
| Profit (loss) for the period | 9904 | €159,732 | €458,357 | +€298,624 | +187% |
| Profit (loss) for the period to be appropriated | 9905 | €159,732 | €458,357 | +€298,624 | +187% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.