ARNOLIS & CO: 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.
ARNOLIS & CO
Largest movements
- Receivables within one year -€3,128
down €3,128 (-9.3%), from €33,660 to €30,532
- Trade debts -€5,568
down €5,568 (-84.4%), from €6,595 to €1,027
- Profit (loss) carried forward +€2,440
up €2,440 (+11.5%), from €21,210 to €23,650
- Financial income +€2,954
new in 2025: €2,954
- Gross operating margin +€69
up €69 (+37.7%), from -€184 to -€114
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,660 | €135,532 | -€3,128 | -2.3% |
| Fixed assets | 21/28 | €105,000 | €105,000 | = | 0.0% |
| Financial fixed assets | 28 | €105,000 | €105,000 | = | 0.0% |
| Current assets | 29/58 | €33,660 | €30,532 | -€3,128 | -9.3% |
| Amounts receivable within one year | 40/41 | €33,660 | €30,532 | -€3,128 | -9.3% |
| Other amounts receivable | 41 | €33,660 | €30,532 | -€3,128 | -9.3% |
| Total equity and liabilities | 10/49 | €138,660 | €135,532 | -€3,128 | -2.3% |
| Equity | 10/15 | €129,218 | €131,658 | +€2,440 | +1.9% |
| Contributions | 10/11 | €106,200 | €106,200 | = | 0.0% |
| Capital | 10 | €106,200 | €106,200 | = | 0.0% |
| Issued capital | 100 | €118,600 | €118,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,808 | €1,808 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Legal reserve | 130 | €700 | €700 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,108 | €1,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,210 | €23,650 | +€2,440 | +11.5% |
| Amounts payable | 17/49 | €9,442 | €3,874 | -€5,568 | -59.0% |
| Amounts payable within one year | 42/48 | €9,442 | €3,874 | -€5,568 | -59.0% |
| Trade debts | 44 | €6,595 | €1,027 | -€5,568 | -84.4% |
| Suppliers | 440/4 | €6,595 | €1,027 | -€5,568 | -84.4% |
| Other amounts payable | 47/48 | €2,847 | €2,847 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€184 | -€114 | +€69 | +37.7% |
| Operating profit (loss) | 9901 | -€571 | -€514 | +€57 | +10.0% |
| Financial income | 75/76B | - | €2,954 | +€2,954 | |
| Recurring financial income | 75 | - | €2,954 | +€2,954 | |
| Profit (loss) for the period before taxes | 9903 | -€571 | €2,440 | +€3,011 | |
| Profit (loss) for the period | 9904 | -€571 | €2,440 | +€3,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€571 | €2,440 | +€3,011 |
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 9 October 2026 via checked.be.