ARNONE: 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.
What changed
ARNONE
NACE 47.820, Retail sale of motor vehicle parts and accessories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€43,281
2024 · €27,935+€15,345
Equity
€699,582
2024 · €656,302+€43,281
Cash
€167,719
2024 · €39,458+€128,261
Balance sheet total
€1.3m
2024 · €1.3m+€75,163
Largest movements
Assets
- Cash +€128,261
up €128,261 (+325%), from €39,458 to €167,719
mainly Other debts (+€94,827) and Net result for the year (+€43,281)
- Receivables within one year -€42,931
down €42,931 (-17.6%), from €244,088 to €201,157
of which Trade receivables: -€42,156
Equity and liabilities
- Other debts +€94,827
up €94,827 (+70.2%), from €135,052 to €229,880
- Profit (loss) carried forward +€43,281
up €43,281 (+9.0%), from €480,335 to €523,615
- Current portion of long-term debt -€36,298
down €36,298 (-49.9%), from €72,686 to €36,388
Income statement
- Gross operating margin +€18,591
up €18,591 (+3.2%), from €582,979 to €601,569
- Write-downs -€15,401
down €15,401, from €211 to -€15,190
- Staff costs +€10,108
up €10,108 (+2.2%), from €449,655 to €459,763
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.
Result 2024
€27,935
Gross operating margin
+€18,591
Staff costs
-€10,108
Depreciation
-€1,805
Write-downs
+€15,401
Other operating charges
-€3,223
Financial income
+€3,010
Financial charges
-€4,330
Taxes
-€2,191
Result 2025
€43,281
raises the resultlowers the result
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.
From operations
+€219,087
Investment
-€42,381
Financing
-€48,445
Cash 2024
€39,458
From operations (derived)
+€219,087
Net result for the year
+€43,281
Depreciation
+€41,832
Stocks and contracts
+€12,526
Receivables within one year
+€42,931
Deferred charges and accrued income
-€1,810
Trade debts
-€10,445
Tax, wage and social debts
-€4,092
Other debts
+€94,827
Accrued charges and deferred income
+€37
Investment (derived)
-€42,381
Investment in fixed assets (net)
-€42,381
Financing
-€48,445
Debts after one year
-€12,156
Current portion of long-term debt
-€36,298
Short-term financial debts
+€9
Cash 2025
€167,719
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,264,789 | €1,339,952 | +€75,163 | +5.9% |
| Fixed assets | 21/28 | €432,053 | €432,602 | +€549 | +0.1% |
| Tangible fixed assets | 22/27 | €431,053 | €431,602 | +€549 | +0.1% |
| Land and buildings | 22 | €378,457 | €358,582 | -€19,875 | -5.3% |
| Plant, machinery and equipment | 23 | €18,480 | €17,380 | -€1,099 | -5.9% |
| Furniture and vehicles | 24 | €30,811 | €53,323 | +€22,512 | +73.1% |
| Other tangible fixed assets | 26 | €3,306 | €2,317 | -€989 | -29.9% |
| Financial fixed assets | 28 | €1,001 | €1,001 | = | 0.0% |
| Current assets | 29/58 | €832,736 | €907,349 | +€74,614 | +9.0% |
| Stocks and contracts in progress | 3 | €531,447 | €518,921 | -€12,526 | -2.4% |
| Stocks | 30/36 | €531,447 | €518,921 | -€12,526 | -2.4% |
| Amounts receivable within one year | 40/41 | €244,088 | €201,157 | -€42,931 | -17.6% |
| Trade receivables | 40 | €236,342 | €194,186 | -€42,156 | -17.8% |
| Other amounts receivable | 41 | €7,747 | €6,971 | -€776 | -10.0% |
| Cash at bank and in hand | 54/58 | €39,458 | €167,719 | +€128,261 | +325% |
| Deferred charges and accrued income | 490/1 | €17,742 | €19,552 | +€1,810 | +10.2% |
| Total equity and liabilities | 10/49 | €1,264,789 | €1,339,952 | +€75,163 | +5.9% |
| Equity | 10/15 | €656,302 | €699,582 | +€43,281 | +6.6% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €27,231 | €27,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €480,335 | €523,615 | +€43,281 | +9.0% |
| Amounts payable | 17/49 | €608,487 | €640,369 | +€31,882 | +5.2% |
| Amounts payable after more than one year | 17 | €85,928 | €73,772 | -€12,156 | -14.1% |
| Financial debts | 170/4 | €85,928 | €73,772 | -€12,156 | -14.1% |
| Amounts payable within one year | 42/48 | €511,673 | €555,675 | +€44,001 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €72,686 | €36,388 | -€36,298 | -49.9% |
| Financial debts | 43 | €8,025 | €8,034 | +€9 | +0.1% |
| Credit institutions | 430/8 | €8,025 | €8,034 | +€9 | +0.1% |
| Trade debts | 44 | €219,190 | €208,745 | -€10,445 | -4.8% |
| Suppliers | 440/4 | €219,190 | €208,745 | -€10,445 | -4.8% |
| Taxes, remuneration and social security | 45 | €76,720 | €72,628 | -€4,092 | -5.3% |
| Taxes | 450/3 | €16,501 | €13,929 | -€2,572 | -15.6% |
| Remuneration and social security | 454/9 | €60,219 | €58,699 | -€1,520 | -2.5% |
| Other amounts payable | 47/48 | €135,052 | €229,880 | +€94,827 | +70.2% |
| Accrued charges and deferred income | 492/3 | €10,886 | €10,923 | +€37 | +0.3% |
| Non-recurring operating income | 76A | - | €2,355 | +€2,355 | |
| Remuneration, social security and pensions | 62 | €449,655 | €459,763 | +€10,108 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,027 | €41,832 | +€1,805 | +4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €211 | -€15,190 | -€15,401 | |
| Other operating charges | 640/8 | €27,282 | €30,505 | +€3,223 | +11.8% |
| Gross operating margin | 9900 | €582,979 | €601,569 | +€18,591 | +3.2% |
| Operating profit (loss) | 9901 | €65,803 | €84,660 | +€18,857 | +28.7% |
| Financial income | 75/76B | €426 | €3,436 | +€3,010 | +706% |
| Recurring financial income | 75 | €426 | €3,436 | +€3,010 | +706% |
| Financial charges | 65/66B | €19,773 | €24,104 | +€4,330 | +21.9% |
| Recurring financial charges | 65 | €19,773 | €24,104 | +€4,330 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €46,456 | €63,992 | +€17,536 | +37.7% |
| Income taxes | 67/77 | €18,521 | €20,712 | +€2,191 | +11.8% |
| Profit (loss) for the period | 9904 | €27,935 | €43,281 | +€15,345 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,935 | €43,281 | +€15,345 | +54.9% |
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 16 October 2026 via checked.be.