Arnouts BV: 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.
Arnouts BV
Largest movements
- Receivables after one year +€54,826
up €54,826 (+121%), from €45,174 to €100,000
- Tangible fixed assets -€32,294
down €32,294 (-28.3%), from €113,974 to €81,680
of which Furniture and vehicles: -€31,849
- Receivables within one year -€13,076
down €13,076 (-36.7%), from €35,586 to €22,510
of which Other amounts receivable: -€20,042
- Cash +€2,518
up €2,518 (+84.0%), from €2,998 to €5,516
mainly Trade debts (+€21,549) and Net result for the year (+€18,831)
- Trade debts +€21,549
up €21,549 (+146%), from €14,732 to €36,281
- Tax, wage and social debts -€19,561
down €19,561 (-63.3%), from €30,926 to €11,365
- Reserves +€17,998
up €17,998 (+18.1%), from €99,262 to €117,260
- Other debts -€11,592
down €11,592 (-40.5%), from €28,607 to €17,015
- Current portion of long-term debt +€3,316
up €3,316 (+40.8%), from €8,135 to €11,451
- Depreciation -€8,072
down €8,072 (-35.8%), from €22,552 to €14,480
- Financial charges -€3,437
down €3,437 (-51.3%), from €6,694 to €3,257
- Taxes +€2,085
up €2,085 (+60.8%), from €3,431 to €5,516
- Gross operating margin -€1,924
down €1,924 (-4.0%), from €48,124 to €46,201
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 | €200,941 | €212,643 | +€11,702 | +5.8% |
| Fixed assets | 21/28 | €113,974 | €81,680 | -€32,294 | -28.3% |
| Tangible fixed assets | 22/27 | €113,974 | €81,680 | -€32,294 | -28.3% |
| Plant, machinery and equipment | 23 | €3,914 | €5,636 | +€1,723 | +44.0% |
| Furniture and vehicles | 24 | €33,315 | €1,466 | -€31,849 | -95.6% |
| Other tangible fixed assets | 26 | €76,745 | €74,578 | -€2,167 | -2.8% |
| Current assets | 29/58 | €86,966 | €130,963 | +€43,996 | +50.6% |
| Amounts receivable after more than one year | 29 | €45,174 | €100,000 | +€54,826 | +121% |
| Other amounts receivable | 291 | €45,174 | €100,000 | +€54,826 | +121% |
| Stocks and contracts in progress | 3 | €1,987 | €2,685 | +€697 | +35.1% |
| Stocks | 30/36 | €1,987 | €2,685 | +€697 | +35.1% |
| Amounts receivable within one year | 40/41 | €35,586 | €22,510 | -€13,076 | -36.7% |
| Trade receivables | 40 | €11,809 | €18,775 | +€6,966 | +59.0% |
| Other amounts receivable | 41 | €23,777 | €3,735 | -€20,042 | -84.3% |
| Cash at bank and in hand | 54/58 | €2,998 | €5,516 | +€2,518 | +84.0% |
| Deferred charges and accrued income | 490/1 | €1,222 | €252 | -€970 | -79.4% |
| Total equity and liabilities | 10/49 | €200,941 | €212,643 | +€11,702 | +5.8% |
| Equity | 10/15 | €102,262 | €120,260 | +€17,998 | +17.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €99,262 | €117,260 | +€17,998 | +18.1% |
| Distributable reserves | 133 | €99,262 | €117,260 | +€17,998 | +18.1% |
| Amounts payable | 17/49 | €98,678 | €92,382 | -€6,296 | -6.4% |
| Amounts payable after more than one year | 17 | €16,278 | €16,270 | -€8 | 0.0% |
| Financial debts | 170/4 | €16,278 | €16,270 | -€8 | 0.0% |
| Amounts payable within one year | 42/48 | €82,400 | €76,112 | -€6,288 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €8,135 | €11,451 | +€3,316 | +40.8% |
| Trade debts | 44 | €14,732 | €36,281 | +€21,549 | +146% |
| Suppliers | 440/4 | €14,732 | €36,281 | +€21,549 | +146% |
| Taxes, remuneration and social security | 45 | €30,926 | €11,365 | -€19,561 | -63.3% |
| Taxes | 450/3 | €30,926 | €11,365 | -€19,561 | -63.3% |
| Other amounts payable | 47/48 | €28,607 | €17,015 | -€11,592 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,552 | €14,480 | -€8,072 | -35.8% |
| Other operating charges | 640/8 | €4,564 | €4,647 | +€83 | +1.8% |
| Gross operating margin | 9900 | €48,124 | €46,201 | -€1,924 | -4.0% |
| Operating profit (loss) | 9901 | €21,008 | €27,073 | +€6,065 | +28.9% |
| Financial income | 75/76B | €453 | €531 | +€79 | +17.4% |
| Recurring financial income | 75 | €453 | €531 | +€79 | +17.4% |
| Financial charges | 65/66B | €6,694 | €3,257 | -€3,437 | -51.3% |
| Recurring financial charges | 65 | €6,694 | €3,257 | -€3,437 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €14,766 | €24,347 | +€9,581 | +64.9% |
| Income taxes | 67/77 | €3,431 | €5,516 | +€2,085 | +60.8% |
| Profit (loss) for the period | 9904 | €11,335 | €18,831 | +€7,496 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,335 | €18,831 | +€7,496 | +66.1% |
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 15 October 2026 via checked.be.