ARNT PROOST: what changed
Two fiscal 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.
ARNT PROOST
Largest movements
- Receivables within one year +€12,433
up €12,433 (+72.1%), from €17,243 to €29,676
of which Trade receivables: +€12,433
- Tangible fixed assets +€1,067
up €1,067, from €0 to €1,067
of which Furniture and vehicles: +€1,067
- Other debts +€7,603
up €7,603 (+5.6%), from €136,884 to €144,487
- Profit (loss) carried forward +€5,729
up €5,729 (+3.8%), from -€151,453 to -€145,725
- Trade debts +€2,875
up €2,875 (+116.6%), from €2,467 to €5,342
- Short-term financial debts -€2,265
down €2,265 (-33.7%), from €6,712 to €4,447
- Accrued charges and deferred income -€535
down €535 (-76.3%), from €701 to €166
- Gross operating margin -€5,629
down €5,629 (-32.8%), from €17,139 to €11,510
- Financial charges -€806
down €806 (-14.8%), from €5,448 to €4,641
- Depreciation +€527
up €527 (+7492.5%), from €7 to €534
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 | €17,243 | €30,743 | +€13,500 | +78.3% |
| Fixed assets | 21/28 | €0 | €1,067 | +€1,067 | |
| Tangible fixed assets | 22/27 | €0 | €1,067 | +€1,067 | |
| Furniture and vehicles | 24 | - | €1,067 | +€1,067 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €17,243 | €29,676 | +€12,433 | +72.1% |
| Amounts receivable within one year | 40/41 | €17,243 | €29,676 | +€12,433 | +72.1% |
| Trade receivables | 40 | €17,243 | €29,675 | +€12,433 | +72.1% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €17,243 | €30,743 | +€13,500 | +78.3% |
| Equity | 10/15 | -€136,625 | -€130,897 | +€5,729 | +4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,428 | €2,428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €569 | €569 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,453 | -€145,725 | +€5,729 | +3.8% |
| Amounts payable | 17/49 | €153,869 | €161,640 | +€7,771 | +5.1% |
| Amounts payable within one year | 42/48 | €153,168 | €161,474 | +€8,306 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,712 | €4,447 | -€2,265 | -33.7% |
| Credit institutions | 430/8 | €6,712 | €4,447 | -€2,265 | -33.7% |
| Trade debts | 44 | €2,467 | €5,342 | +€2,875 | +116.6% |
| Suppliers | 440/4 | €2,467 | €5,342 | +€2,875 | +116.6% |
| Taxes, remuneration and social security | 45 | €7,106 | €7,199 | +€93 | +1.3% |
| Taxes | 450/3 | €7,106 | €7,199 | +€93 | +1.3% |
| Other amounts payable | 47/48 | €136,884 | €144,487 | +€7,603 | +5.6% |
| Accrued charges and deferred income | 492/3 | €701 | €166 | -€535 | -76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €534 | +€527 | +7492.5% |
| Other operating charges | 640/8 | €605 | €606 | +€0 | 0.0% |
| Non-recurring operating charges | 66A | €78 | €0 | -€78 | -100.0% |
| Gross operating margin | 9900 | €17,139 | €11,510 | -€5,629 | -32.8% |
| Operating profit (loss) | 9901 | €16,449 | €10,370 | -€6,079 | -37.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,448 | €4,641 | -€806 | -14.8% |
| Recurring financial charges | 65 | €5,448 | €4,641 | -€806 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €11,001 | €5,729 | -€5,272 | -47.9% |
| Profit (loss) for the period | 9904 | €11,001 | €5,729 | -€5,272 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,001 | €5,729 | -€5,272 | -47.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.