Arno's Data Expertise: 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's Data Expertise
Largest movements
- Receivables within one year -€88,949
down €88,949 (-80.3%), from €110,747 to €21,797
of which Other amounts receivable: -€93,100
- Current investments -€10,020
down €10,020 (-31.3%), from €32,042 to €22,022
- Deferred charges and accrued income -€2,886
down €2,886 (-46.6%), from €6,191 to €3,304
- Reserves -€85,990
down €85,990 (-47.1%), from €182,646 to €96,656
- Tax, wage and social debts -€16,843
down €16,843 (-29.9%), from €56,388 to €39,545
- Financial income +€3,246
up €3,246 (+89.8%), from €3,615 to €6,861
- Gross operating margin +€2,281
up €2,281 (+2.0%), from €116,025 to €118,306
- Taxes +€1,613
up €1,613 (+6.5%), from €24,945 to €26,558
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.
Derived cash bridge
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 | €243,282 | €139,180 | -€104,102 | -42.8% |
| Fixed assets | 21/28 | €4,740 | €3,387 | -€1,353 | -28.5% |
| Tangible fixed assets | 22/27 | €4,740 | €3,387 | -€1,353 | -28.5% |
| Plant, machinery and equipment | 23 | €364 | €134 | -€231 | -63.3% |
| Furniture and vehicles | 24 | €4,376 | €3,253 | -€1,122 | -25.7% |
| Current assets | 29/58 | €238,542 | €135,793 | -€102,748 | -43.1% |
| Amounts receivable within one year | 40/41 | €110,747 | €21,797 | -€88,949 | -80.3% |
| Trade receivables | 40 | €14,036 | €18,187 | +€4,151 | +29.6% |
| Other amounts receivable | 41 | €96,711 | €3,610 | -€93,100 | -96.3% |
| Current investments | 50/53 | €32,042 | €22,022 | -€10,020 | -31.3% |
| Cash at bank and in hand | 54/58 | €89,562 | €88,670 | -€893 | -1.0% |
| Deferred charges and accrued income | 490/1 | €6,191 | €3,304 | -€2,886 | -46.6% |
| Total equity and liabilities | 10/49 | €243,282 | €139,180 | -€104,102 | -42.8% |
| Equity | 10/15 | €183,646 | €97,656 | -€85,990 | -46.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €182,646 | €96,656 | -€85,990 | -47.1% |
| Distributable reserves | 133 | €182,646 | €96,656 | -€85,990 | -47.1% |
| Amounts payable | 17/49 | €59,636 | €41,525 | -€18,111 | -30.4% |
| Amounts payable within one year | 42/48 | €59,636 | €41,525 | -€18,111 | -30.4% |
| Financial debts | 43 | €1,118 | €86 | -€1,031 | -92.3% |
| Credit institutions | 430/8 | €1,118 | €86 | -€1,031 | -92.3% |
| Trade debts | 44 | €2,131 | €1,894 | -€237 | -11.1% |
| Suppliers | 440/4 | €2,131 | €1,894 | -€237 | -11.1% |
| Taxes, remuneration and social security | 45 | €56,388 | €39,545 | -€16,843 | -29.9% |
| Taxes | 450/3 | €56,388 | €39,545 | -€16,843 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €1,353 | -€410 | -23.3% |
| Other operating charges | 640/8 | €141 | €544 | +€403 | +287% |
| Gross operating margin | 9900 | €116,025 | €118,306 | +€2,281 | +2.0% |
| Operating profit (loss) | 9901 | €114,121 | €116,409 | +€2,288 | +2.0% |
| Financial income | 75/76B | €3,615 | €6,861 | +€3,246 | +89.8% |
| Recurring financial income | 75 | €3,615 | €6,861 | +€3,246 | +89.8% |
| Financial charges | 65/66B | €57 | €57 | +€0 | +0.2% |
| Recurring financial charges | 65 | €57 | €57 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €117,680 | €123,214 | +€5,534 | +4.7% |
| Income taxes | 67/77 | €24,945 | €26,558 | +€1,613 | +6.5% |
| Profit (loss) for the period | 9904 | €92,735 | €96,656 | +€3,921 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,735 | €96,656 | +€3,921 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.