ARNO PARTISSIMO: 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 PARTISSIMO
Largest movements
- Receivables within one year +€17,053
up €17,053 (+54.9%), from €31,089 to €48,142
of which Trade receivables: +€14,319
- Tangible fixed assets -€8,227
down €8,227 (-47.8%), from €17,222 to €8,995
- Cash -€4,447
down €4,447 (-74.1%), from €6,005 to €1,558
mainly Receivables within one year (-€17,053) and Trade debts (-€10,834)
- Profit (loss) carried forward +€18,713
up €18,713 (+59.0%), from €31,728 to €50,441
- Trade debts -€10,834
no longer reported in 2024 (was €10,834)
- Tax, wage and social debts -€3,500
down €3,500 (-28.0%), from €12,514 to €9,014
of which Remuneration and social security: -€3,500
- Gross operating margin +€20,180
up €20,180 (+279%), from €7,236 to €27,416
- Depreciation +€1,896
up €1,896 (+29.9%), from €6,331 to €8,227
- Taxes -€650
no longer reported in 2024 (was €650)
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.
Derived cash bridge
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 | €65,076 | €69,455 | +€4,379 | +6.7% |
| Fixed assets | 21/28 | €17,982 | €9,755 | -€8,227 | -45.8% |
| Tangible fixed assets | 22/27 | €17,222 | €8,995 | -€8,227 | -47.8% |
| Furniture and vehicles | 24 | €17,222 | €8,995 | -€8,227 | -47.8% |
| Financial fixed assets | 28 | €760 | €760 | = | 0.0% |
| Current assets | 29/58 | €47,094 | €59,700 | +€12,606 | +26.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Trade receivables | 290 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,089 | €48,142 | +€17,053 | +54.9% |
| Trade receivables | 40 | €26,029 | €40,348 | +€14,319 | +55.0% |
| Other amounts receivable | 41 | €5,060 | €7,794 | +€2,734 | +54.0% |
| Cash at bank and in hand | 54/58 | €6,005 | €1,558 | -€4,447 | -74.1% |
| Total equity and liabilities | 10/49 | €65,076 | €69,455 | +€4,379 | +6.7% |
| Equity | 10/15 | €41,728 | €60,441 | +€18,713 | +44.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,728 | €50,441 | +€18,713 | +59.0% |
| Amounts payable | 17/49 | €23,348 | €9,014 | -€14,334 | -61.4% |
| Amounts payable within one year | 42/48 | €23,348 | €9,014 | -€14,334 | -61.4% |
| Trade debts | 44 | €10,834 | - | -€10,834 | |
| Suppliers | 440/4 | €10,834 | - | -€10,834 | |
| Taxes, remuneration and social security | 45 | €12,514 | €9,014 | -€3,500 | -28.0% |
| Taxes | 450/3 | €9,014 | €9,014 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,331 | €8,227 | +€1,896 | +29.9% |
| Other operating charges | 640/8 | €222 | - | -€222 | |
| Gross operating margin | 9900 | €7,236 | €27,416 | +€20,180 | +279% |
| Operating profit (loss) | 9901 | €683 | €19,189 | +€18,506 | +2,710% |
| Financial income | 75/76B | €246 | - | -€246 | |
| Recurring financial income | 75 | €246 | - | -€246 | |
| Non-recurring financial income | 76B | €246 | - | -€246 | |
| Financial charges | 65/66B | €211 | €476 | +€265 | +126% |
| Recurring financial charges | 65 | €211 | €476 | +€265 | +126% |
| Profit (loss) for the period before taxes | 9903 | €718 | €18,713 | +€17,995 | +2,506% |
| Income taxes | 67/77 | €650 | - | -€650 | |
| Profit (loss) for the period | 9904 | €68 | €18,713 | +€18,645 | +27,419% |
| Profit (loss) for the period to be appropriated | 9905 | €68 | €18,713 | +€18,645 | +27,419% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.