ARNOULD TRUCKS: 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
ARNOULD TRUCKS
NACE 47.812, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€657,573
2024 · €769,373-€111,800
Equity
€14.3m
2024 · €13.6m+€657,573
Cash
€2.6m
2024 · €2.8m-€182,983
Balance sheet total
€15.0m
2024 · €14.8m+€179,514
Largest movements
Assets
- Stocks and contracts +€537,684
up €537,684 (+33.0%), from €1.6m to €2.2m
- Current investments +€500,000
up €500,000 (+20.0%), from €2.5m to €3.0m
- Receivables within one year -€375,289
down €375,289 (-8.8%), from €4.3m to €3.9m
of which Trade receivables: -€496,352
- Tangible fixed assets -€187,534
down €187,534 (-6.3%), from €3.0m to €2.8m
of which Furniture and vehicles: -€123,752
- Cash -€182,983
down €182,983 (-6.6%), from €2.8m to €2.6m
mainly Stocks and contracts (-€537,684) and Current investments (-€500,000)
Equity and liabilities
- Reserves +€657,573
up €657,573 (+48.0%), from €1.4m to €2.0m
of which Distributable reserves: +€624,694
- Advances received -€451,000
down €451,000 (-87.6%), from €515,000 to €64,000
- Tax, wage and social debts -€171,409
down €171,409 (-43.7%), from €392,568 to €221,159
of which Taxes: -€151,610
Income statement
- Goods and materials -€300,735
down €300,735 (-3.0%), from €10.1m to €9.8m
of which Change in stocks: decrease (increase): -€516,612
- Turnover -€289,047
down €289,047 (-2.0%), from €14.5m to €14.2m
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
€769,373
Turnover
-€289,047
Other operating income
-€23,497
Goods and materials
+€300,735
Services and other goods
-€137,069
Staff costs
+€85,738
Depreciation
-€11,607
Write-downs
-€22,022
Other operating charges
+€11,366
Other operating items
-€61,872
Financial income
-€4,390
Financial charges
+€920
Taxes
+€38,945
Result 2025
€657,573
raises the resultlowers the resultnot broken down further in the accounts
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
+€483,342
Investment
-€666,325
Financing
€0
Cash 2024
€2.8m
From operations (derived)
+€483,342
Net result for the year
+€657,573
Depreciation
+€487,499
Stocks and contracts
-€537,684
Receivables within one year
+€375,289
Deferred charges and accrued income
-€21,277
Trade debts
+€76,850
Tax, wage and social debts
-€171,409
Advances received
-€451,000
Accrued charges and deferred income
+€67,500
Investment (derived)
-€666,325
Investment in fixed assets (net)
-€166,325
Current investments
-€500,000
Cash 2025
€2.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,837,884 | €15,017,398 | +€179,514 | +1.2% |
| Fixed assets | 21/28 | €3,639,030 | €3,317,856 | -€321,174 | -8.8% |
| Intangible fixed assets | 21 | €618,750 | €515,625 | -€103,125 | -16.7% |
| Tangible fixed assets | 22/27 | €2,984,810 | €2,797,276 | -€187,534 | -6.3% |
| Land and buildings | 22 | €2,495,921 | €2,487,030 | -€8,891 | -0.4% |
| Plant, machinery and equipment | 23 | €180,000 | €125,109 | -€54,891 | -30.5% |
| Furniture and vehicles | 24 | €308,889 | €185,137 | -€123,752 | -40.1% |
| Financial fixed assets | 28 | €35,470 | €4,955 | -€30,515 | -86.0% |
| Other financial fixed assets | 284/8 | €35,470 | €4,955 | -€30,515 | -86.0% |
| Amounts receivable and cash guarantees | 285/8 | €35,470 | €4,955 | -€30,515 | -86.0% |
| Current assets | 29/58 | €11,198,854 | €11,699,542 | +€500,688 | +4.5% |
| Stocks and contracts in progress | 3 | €1,628,835 | €2,166,519 | +€537,684 | +33.0% |
| Stocks | 30/36 | €1,628,835 | €2,166,519 | +€537,684 | +33.0% |
| Goods purchased for resale | 34 | €1,628,835 | €2,166,519 | +€537,684 | +33.0% |
| Amounts receivable within one year | 40/41 | €4,264,646 | €3,889,357 | -€375,289 | -8.8% |
| Trade receivables | 40 | €4,117,341 | €3,620,989 | -€496,352 | -12.1% |
| Other amounts receivable | 41 | €147,305 | €268,368 | +€121,063 | +82.2% |
| Current investments | 50/53 | €2,500,000 | €3,000,000 | +€500,000 | +20.0% |
| Other investments | 51/53 | €2,500,000 | €3,000,000 | +€500,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €2,774,895 | €2,591,912 | -€182,983 | -6.6% |
| Deferred charges and accrued income | 490/1 | €30,477 | €51,754 | +€21,277 | +69.8% |
| Total equity and liabilities | 10/49 | €14,837,884 | €15,017,398 | +€179,514 | +1.2% |
| Equity | 10/15 | €13,641,122 | €14,298,695 | +€657,573 | +4.8% |
| Contributions | 10/11 | €12,272,446 | €12,272,446 | = | 0.0% |
| Capital | 10 | €12,272,446 | €12,272,446 | = | 0.0% |
| Issued capital | 100 | €12,272,446 | €12,272,446 | = | 0.0% |
| Reserves | 13 | €1,368,676 | €2,026,249 | +€657,573 | +48.0% |
| Non-distributable reserves | 130/1 | €342,171 | €375,050 | +€32,879 | +9.6% |
| Legal reserve | 130 | €342,171 | €375,050 | +€32,879 | +9.6% |
| Distributable reserves | 133 | €1,026,504 | €1,651,199 | +€624,694 | +60.9% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Environmental obligations | 163 | - | €10,000 | +€10,000 | |
| Other liabilities and charges | 164/5 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €1,186,762 | €708,703 | -€478,059 | -40.3% |
| Amounts payable within one year | 42/48 | €1,186,762 | €641,203 | -€545,559 | -46.0% |
| Trade debts | 44 | €254,594 | €331,444 | +€76,850 | +30.2% |
| Suppliers | 440/4 | €254,594 | €331,444 | +€76,850 | +30.2% |
| Advances received on contracts in progress | 46 | €515,000 | €64,000 | -€451,000 | -87.6% |
| Taxes, remuneration and social security | 45 | €392,568 | €221,159 | -€171,409 | -43.7% |
| Taxes | 450/3 | €169,922 | €18,312 | -€151,610 | -89.2% |
| Remuneration and social security | 454/9 | €222,646 | €202,847 | -€19,799 | -8.9% |
| Other amounts payable | 47/48 | €24,600 | €24,600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €67,500 | +€67,500 | |
| Operating income | 70/76A | €14,558,498 | €14,251,582 | -€306,916 | -2.1% |
| Turnover | 70 | €14,472,139 | €14,183,092 | -€289,047 | -2.0% |
| Other operating income | 74 | €60,987 | €37,490 | -€23,497 | -38.5% |
| Non-recurring operating income | 76A | €25,372 | €31,000 | +€5,628 | +22.2% |
| Operating charges | 60/66A | €13,551,643 | €13,392,001 | -€159,642 | -1.2% |
| Goods for resale, raw materials and consumables | 60 | €10,128,289 | €9,827,554 | -€300,735 | -3.0% |
| Purchases | 600/8 | €10,149,361 | €10,365,238 | +€215,877 | +2.1% |
| Change in stocks: decrease (increase) | 609 | -€21,072 | -€537,684 | -€516,612 | -2,452% |
| Services and other goods | 61 | €1,223,774 | €1,360,842 | +€137,069 | +11.2% |
| Remuneration, social security and pensions | 62 | €1,651,604 | €1,565,866 | -€85,738 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475,892 | €487,499 | +€11,607 | +2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,900 | €28,922 | +€22,022 | +319% |
| Other operating charges | 640/8 | €65,184 | €53,817 | -€11,366 | -17.4% |
| Non-recurring operating charges | 66A | - | €67,500 | +€67,500 | |
| Operating profit (loss) | 9901 | €1,006,855 | €859,581 | -€147,274 | -14.6% |
| Financial income | 75/76B | €57,916 | €53,526 | -€4,390 | -7.6% |
| Recurring financial income | 75 | €57,916 | €53,526 | -€4,390 | -7.6% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €57,769 | €52,033 | -€5,736 | -9.9% |
| Other financial income | 752/9 | €147 | €1,493 | +€1,346 | +913% |
| Financial charges | 65/66B | €7,922 | €7,002 | -€920 | -11.6% |
| Recurring financial charges | 65 | €7,922 | €7,002 | -€920 | -11.6% |
| Debt charges | 650 | €7,210 | €7,000 | -€210 | -2.9% |
| Other financial charges | 652/9 | €712 | €2 | -€710 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €1,056,849 | €906,104 | -€150,745 | -14.3% |
| Income taxes | 67/77 | €287,476 | €248,531 | -€38,945 | -13.5% |
| Taxes | 670/3 | €287,476 | €248,531 | -€38,945 | -13.5% |
| Profit (loss) for the period | 9904 | €769,373 | €657,573 | -€111,800 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €769,373 | €657,573 | -€111,800 | -14.5% |
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 24 October 2026 via checked.be.