ARNOULD - COMPAGNONE: 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.
ARNOULD - COMPAGNONE
Largest movements
- Cash +€66,618
up €66,618 (+302%), from €22,095 to €88,713
mainly Net result for the year (+€56,974) and Current investments (+€40,000)
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Receivables within one year +€32,020
up €32,020 (+122%), from €26,346 to €58,366
of which Other amounts receivable: +€35,382
- Tangible fixed assets -€4,584
down €4,584 (-17.5%), from €26,218 to €21,634
of which Furniture and vehicles: -€3,214
- Reserves +€56,974
up €56,974 (+51.7%), from €110,106 to €167,080
- Financial income +€2,395
up €2,395 (+1,892%), from €127 to €2,521
- Taxes +€1,176
up €1,176 (+7.6%), from €15,444 to €16,620
- Depreciation +€1,154
up €1,154 (+19.3%), from €5,980 to €7,134
- Gross operating margin -€867
down €867 (-1.1%), from €79,439 to €78,572
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 | €119,235 | €174,206 | +€54,971 | +46.1% |
| Fixed assets | 21/28 | €26,218 | €21,634 | -€4,584 | -17.5% |
| Tangible fixed assets | 22/27 | €26,218 | €21,634 | -€4,584 | -17.5% |
| Plant, machinery and equipment | 23 | €1,687 | €2,399 | +€712 | +42.2% |
| Furniture and vehicles | 24 | €11,584 | €8,371 | -€3,214 | -27.7% |
| Other tangible fixed assets | 26 | €12,947 | €10,864 | -€2,083 | -16.1% |
| Current assets | 29/58 | €93,017 | €152,572 | +€59,555 | +64.0% |
| Amounts receivable within one year | 40/41 | €26,346 | €58,366 | +€32,020 | +122% |
| Trade receivables | 40 | €7,052 | €3,691 | -€3,361 | -47.7% |
| Other amounts receivable | 41 | €19,294 | €54,675 | +€35,382 | +183% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €22,095 | €88,713 | +€66,618 | +302% |
| Deferred charges and accrued income | 490/1 | €4,576 | €5,493 | +€917 | +20.0% |
| Total equity and liabilities | 10/49 | €119,235 | €174,206 | +€54,971 | +46.1% |
| Equity | 10/15 | €114,106 | €171,080 | +€56,974 | +49.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €110,106 | €167,080 | +€56,974 | +51.7% |
| Distributable reserves | 133 | €110,106 | €167,080 | +€56,974 | +51.7% |
| Amounts payable | 17/49 | €5,129 | €3,126 | -€2,003 | -39.1% |
| Amounts payable within one year | 42/48 | €5,129 | €3,126 | -€2,003 | -39.1% |
| Trade debts | 44 | €1,590 | - | -€1,590 | |
| Suppliers | 440/4 | €1,590 | - | -€1,590 | |
| Taxes, remuneration and social security | 45 | €3,540 | €3,126 | -€413 | -11.7% |
| Taxes | 450/3 | €3,540 | €3,126 | -€413 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,980 | €7,134 | +€1,154 | +19.3% |
| Other operating charges | 640/8 | - | €61 | +€61 | |
| Gross operating margin | 9900 | €79,439 | €78,572 | -€867 | -1.1% |
| Operating profit (loss) | 9901 | €73,459 | €71,377 | -€2,083 | -2.8% |
| Financial income | 75/76B | €127 | €2,521 | +€2,395 | +1,892% |
| Recurring financial income | 75 | €127 | €2,521 | +€2,395 | +1,892% |
| Financial charges | 65/66B | €145 | €304 | +€160 | +110% |
| Recurring financial charges | 65 | €145 | €304 | +€160 | +110% |
| Profit (loss) for the period before taxes | 9903 | €73,441 | €73,594 | +€153 | +0.2% |
| Income taxes | 67/77 | €15,444 | €16,620 | +€1,176 | +7.6% |
| Profit (loss) for the period | 9904 | €57,998 | €56,974 | -€1,023 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,998 | €56,974 | -€1,023 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.