ARNOULD D.L.V.: what changed
ARNOULD D.L.V.
Largest movements
- Receivables within one year +€58,105
up €58,105 (+5.9%), from €991,194 to €1.0m
of which Trade receivables: +€59,411
- Cash +€18,151
up €18,151 (+40.5%), from €44,871 to €63,022
mainly Net result for the year (+€58,172) and Trade debts (+€9,438)
- Reserves +€58,172
up €58,172 (+9.1%), from €642,494 to €700,666
of which Distributable reserves: +€58,172
- Gross operating margin +€7,116
up €7,116 (+9.8%), from €72,749 to €79,864
- Other operating charges +€1,997
new in 2025: €1,997
- Taxes +€1,273
up €1,273 (+7.0%), from €18,117 to €19,391
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,177,251 | €1,253,507 | +€76,256 | +6.5% |
| Fixed assets | 21/28 | €141,185 | €141,185 | = | 0.0% |
| Financial fixed assets | 28 | €141,185 | €141,185 | = | 0.0% |
| Current assets | 29/58 | €1,036,065 | €1,112,322 | +€76,256 | +7.4% |
| Amounts receivable within one year | 40/41 | €991,194 | €1,049,299 | +€58,105 | +5.9% |
| Trade receivables | 40 | €45,496 | €104,907 | +€59,411 | +131% |
| Other amounts receivable | 41 | €945,698 | €944,392 | -€1,306 | -0.1% |
| Cash at bank and in hand | 54/58 | €44,871 | €63,022 | +€18,151 | +40.5% |
| Total equity and liabilities | 10/49 | €1,177,251 | €1,253,507 | +€76,256 | +6.5% |
| Equity | 10/15 | €703,994 | €762,166 | +€58,172 | +8.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €642,494 | €700,666 | +€58,172 | +9.1% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €617,494 | €675,666 | +€58,172 | +9.4% |
| Amounts payable | 17/49 | €473,257 | €491,341 | +€18,085 | +3.8% |
| Amounts payable within one year | 42/48 | €473,257 | €491,341 | +€18,085 | +3.8% |
| Trade debts | 44 | €54,598 | €64,036 | +€9,438 | +17.3% |
| Suppliers | 440/4 | €54,598 | €64,036 | +€9,438 | +17.3% |
| Taxes, remuneration and social security | 45 | €6,069 | €14,716 | +€8,647 | +142% |
| Taxes | 450/3 | €6,069 | €14,716 | +€8,647 | +142% |
| Other amounts payable | 47/48 | €412,590 | €412,590 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,997 | +€1,997 | |
| Gross operating margin | 9900 | €72,749 | €79,864 | +€7,116 | +9.8% |
| Operating profit (loss) | 9901 | €72,749 | €77,867 | +€5,118 | +7.0% |
| Financial charges | 65/66B | €279 | €305 | +€26 | +9.1% |
| Recurring financial charges | 65 | €279 | €305 | +€26 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €72,469 | €77,562 | +€5,093 | +7.0% |
| Income taxes | 67/77 | €18,117 | €19,391 | +€1,273 | +7.0% |
| Profit (loss) for the period | 9904 | €54,352 | €58,172 | +€3,820 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,352 | €58,172 | +€3,820 | +7.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.