ARNOUSH: 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.
ARNOUSH
Largest movements
- Cash +€7,447
up €7,447 (+237.6%), from €3,134 to €10,581
mainly Net result for the year (+€6,677) and Depreciation (+€4,678)
- Tangible fixed assets -€4,678
down €4,678 (-21.0%), from €22,251 to €17,573
- Receivables within one year -€2,395
down €2,395 (-50.4%), from €4,751 to €2,355
- Profit (loss) carried forward +€6,677
up €6,677 (+39.7%), from €16,826 to €23,503
- Other debts -€6,500
down €6,500 (-98.7%), from €6,585 to €85
- Purchases and services -€21,722
no longer reported in 2025 (was €21,722)
- Gross operating margin -€13,142
down €13,142 (-44.4%), from €29,630 to €16,488
- Turnover -€10,803
down €10,803 (-21.0%), from €51,352 to €40,549
- Other operating charges -€2,669
down €2,669 (-53.8%), from €4,956 to €2,287
- Depreciation -€2,260
down €2,260 (-32.6%), from €6,937 to €4,678
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
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 | €30,272 | €30,646 | +€374 | +1.2% |
| Fixed assets | 21/28 | €22,251 | €17,573 | -€4,678 | -21.0% |
| Tangible fixed assets | 22/27 | €22,251 | €17,573 | -€4,678 | -21.0% |
| Furniture and vehicles | 24 | €22,251 | €17,573 | -€4,678 | -21.0% |
| Current assets | 29/58 | €8,021 | €13,073 | +€5,052 | +63.0% |
| Amounts receivable within one year | 40/41 | €4,751 | €2,355 | -€2,395 | -50.4% |
| Other amounts receivable | 41 | €4,751 | €2,355 | -€2,395 | -50.4% |
| Cash at bank and in hand | 54/58 | €3,134 | €10,581 | +€7,447 | +237.6% |
| Deferred charges and accrued income | 490/1 | €136 | €136 | = | 0.0% |
| Total equity and liabilities | 10/49 | €30,272 | €30,646 | +€374 | +1.2% |
| Equity | 10/15 | €18,444 | €25,121 | +€6,677 | +36.2% |
| Contributions | 10/11 | €697 | €697 | = | 0.0% |
| Reserves | 13 | €921 | €921 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Distributable reserves | 133 | €888 | €888 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,826 | €23,503 | +€6,677 | +39.7% |
| Amounts payable | 17/49 | €11,828 | €5,525 | -€6,303 | -53.3% |
| Amounts payable within one year | 42/48 | €11,828 | €5,525 | -€6,303 | -53.3% |
| Trade debts | 44 | €382 | €384 | +€1 | +0.3% |
| Suppliers | 440/4 | €382 | €384 | +€1 | +0.3% |
| Taxes, remuneration and social security | 45 | €4,861 | €5,056 | +€195 | +4.0% |
| Taxes | 450/3 | €4,861 | €5,056 | +€195 | +4.0% |
| Other amounts payable | 47/48 | €6,585 | €85 | -€6,500 | -98.7% |
| Turnover | 70 | €51,352 | €40,549 | -€10,803 | -21.0% |
| Non-recurring operating income | 76A | €1,240 | - | -€1,240 | |
| Goods, raw materials, services and sundry goods | 60/61 | €21,722 | - | -€21,722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,937 | €4,678 | -€2,260 | -32.6% |
| Other operating charges | 640/8 | €4,956 | €2,287 | -€2,669 | -53.8% |
| Gross operating margin | 9900 | €29,630 | €16,488 | -€13,142 | -44.4% |
| Operating profit (loss) | 9901 | €17,736 | €9,523 | -€8,213 | -46.3% |
| Financial income | 75/76B | €252 | - | -€252 | |
| Recurring financial income | 75 | €252 | - | -€252 | |
| Financial charges | 65/66B | €150 | €150 | -€0 | -0.1% |
| Recurring financial charges | 65 | €150 | €150 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €17,838 | €9,373 | -€8,465 | -47.5% |
| Income taxes | 67/77 | €4,861 | €2,695 | -€2,165 | -44.5% |
| Profit (loss) for the period | 9904 | €12,977 | €6,677 | -€6,300 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,977 | €6,677 | -€6,300 | -48.5% |
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 11 October 2026 via checked.be.