AROBANET: 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.
AROBANET
Largest movements
- Receivables within one year +€27,353
up €27,353 (+332.3%), from €8,231 to €35,584
of which Trade receivables: +€29,427
- Cash +€17,868
up €17,868 (+178.6%), from €10,005 to €27,874
mainly Net result for the year (+€47,449) and Receivables after one year (+€15,828)
- Receivables after one year -€15,828
down €15,828 (-100.0%), from €15,828 to €0
- Tangible fixed assets -€7,771
down €7,771 (-23.2%), from €33,511 to €25,740
of which Furniture and vehicles: -€7,637
- Other debts +€11,125
up €11,125 (+1390.6%), from €800 to €11,925
- Profit (loss) carried forward +€8,245
up €8,245 (+20.2%), from €40,810 to €49,055
- Tax, wage and social debts +€4,764
up €4,764 (+8420.3%), from €57 to €4,821
- Gross operating margin +€41,179
up €41,179 (+123.9%), from €33,238 to €74,416
- Taxes +€5,643
up €5,643 (+61.4%), from €9,189 to €14,832
- Staff costs +€2,136
new in 2025: €2,136
- Financial income -€2,119
down €2,119 (-66.3%), from €3,193 to €1,074
- Other operating charges -€967
down €967 (-51.5%), from €1,877 to €910
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 | €90,351 | €113,178 | +€22,827 | +25.3% |
| Fixed assets | 21/28 | €33,669 | €25,898 | -€7,771 | -23.1% |
| Tangible fixed assets | 22/27 | €33,511 | €25,740 | -€7,771 | -23.2% |
| Plant, machinery and equipment | 23 | - | €975 | +€975 | |
| Furniture and vehicles | 24 | €25,254 | €17,618 | -€7,637 | -30.2% |
| Other tangible fixed assets | 26 | €8,257 | €7,148 | -€1,109 | -13.4% |
| Financial fixed assets | 28 | €158 | €158 | = | 0.0% |
| Current assets | 29/58 | €56,682 | €87,280 | +€30,598 | +54.0% |
| Amounts receivable after more than one year | 29 | €15,828 | €0 | -€15,828 | -100.0% |
| Trade receivables | 290 | €15,828 | €0 | -€15,828 | -100.0% |
| Stocks and contracts in progress | 3 | €4,140 | €4,555 | +€415 | +10.0% |
| Stocks | 30/36 | €4,140 | €4,555 | +€415 | +10.0% |
| Amounts receivable within one year | 40/41 | €8,231 | €35,584 | +€27,353 | +332.3% |
| Trade receivables | 40 | €0 | €29,427 | +€29,427 | |
| Other amounts receivable | 41 | €8,231 | €6,157 | -€2,074 | -25.2% |
| Current investments | 50/53 | €16,931 | €18,005 | +€1,074 | +6.3% |
| Cash at bank and in hand | 54/58 | €10,005 | €27,874 | +€17,868 | +178.6% |
| Deferred charges and accrued income | 490/1 | €1,546 | €1,261 | -€285 | -18.4% |
| Total equity and liabilities | 10/49 | €90,351 | €113,178 | +€22,827 | +25.3% |
| Equity | 10/15 | €80,870 | €89,115 | +€8,245 | +10.2% |
| Contributions | 10/11 | €15,060 | €15,060 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Other | 1319 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,810 | €49,055 | +€8,245 | +20.2% |
| Amounts payable | 17/49 | €9,481 | €24,063 | +€14,583 | +153.8% |
| Amounts payable within one year | 42/48 | €8,681 | €24,063 | +€15,383 | +177.2% |
| Current portion of amounts payable after more than one year | 42 | €5,063 | €5,048 | -€16 | -0.3% |
| Trade debts | 44 | €2,761 | €2,270 | -€491 | -17.8% |
| Suppliers | 440/4 | €2,761 | €2,270 | -€491 | -17.8% |
| Taxes, remuneration and social security | 45 | €57 | €4,821 | +€4,764 | +8420.3% |
| Taxes | 450/3 | €57 | €4,821 | +€4,764 | +8420.3% |
| Other amounts payable | 47/48 | €800 | €11,925 | +€11,125 | +1390.6% |
| Accrued charges and deferred income | 492/3 | €800 | €0 | -€800 | -100.0% |
| Non-recurring operating income | 76A | €4,274 | €0 | -€4,274 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €2,136 | +€2,136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,764 | €8,860 | -€905 | -9.3% |
| Other operating charges | 640/8 | €1,877 | €910 | -€967 | -51.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €33,238 | €74,416 | +€41,179 | +123.9% |
| Operating profit (loss) | 9901 | €21,596 | €62,510 | +€40,914 | +189.4% |
| Financial income | 75/76B | €3,193 | €1,074 | -€2,119 | -66.3% |
| Recurring financial income | 75 | €3,193 | €1,074 | -€2,119 | -66.3% |
| Financial charges | 65/66B | €522 | €1,304 | +€782 | +150.0% |
| Recurring financial charges | 65 | €522 | €1,304 | +€782 | +150.0% |
| Profit (loss) for the period before taxes | 9903 | €24,268 | €62,280 | +€38,013 | +156.6% |
| Income taxes | 67/77 | €9,189 | €14,832 | +€5,643 | +61.4% |
| Profit (loss) for the period | 9904 | €15,079 | €47,449 | +€32,370 | +214.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,079 | €47,449 | +€32,370 | +214.7% |
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 10 October 2026 via checked.be.