AROBASE: 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.
AROBASE
Largest movements
- Tangible fixed assets -€14,335
down €14,335 (-27.2%), from €52,703 to €38,368
of which Furniture and vehicles: -€14,968
- Receivables within one year +€12,567
up €12,567 (+49.5%), from €25,400 to €37,966
of which Trade receivables: +€8,237
- Cash +€12,197
up €12,197 (+14.7%), from €83,060 to €95,257
mainly Depreciation (+€17,103) and Net result for the year (+€16,008)
- Reserves +€16,008
up €16,008 (+44.1%), from €36,295 to €52,303
- Debts after one year -€9,260
down €9,260 (-92.2%), from €10,048 to €789
- Tax, wage and social debts -€2,899
down €2,899 (-50.1%), from €5,788 to €2,888
- Current portion of long-term debt +€2,385
up €2,385 (+26.8%), from €8,890 to €11,275
- Other debts +€2,371
up €2,371 (+41.1%), from €5,775 to €8,146
- Other operating charges +€4,058
up €4,058 (+796.9%), from €509 to €4,567
- Financial charges -€1,241
down €1,241 (-46.1%), from €2,689 to €1,449
- Taxes -€1,025
down €1,025 (-10.4%), from €9,882 to €8,857
- Gross operating margin +€851
up €851 (+1.8%), from €47,672 to €48,523
- Depreciation +€493
up €493 (+3.0%), from €16,610 to €17,103
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 | €164,964 | €174,154 | +€9,189 | +5.6% |
| Fixed assets | 21/28 | €52,703 | €38,368 | -€14,335 | -27.2% |
| Tangible fixed assets | 22/27 | €52,703 | €38,368 | -€14,335 | -27.2% |
| Land and buildings | 22 | €479 | €319 | -€160 | -33.3% |
| Plant, machinery and equipment | 23 | €7,689 | €8,482 | +€793 | +10.3% |
| Furniture and vehicles | 24 | €44,535 | €29,567 | -€14,968 | -33.6% |
| Current assets | 29/58 | €112,262 | €135,786 | +€23,524 | +21.0% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,400 | €37,966 | +€12,567 | +49.5% |
| Trade receivables | 40 | €25,253 | €33,490 | +€8,237 | +32.6% |
| Other amounts receivable | 41 | €147 | €4,476 | +€4,330 | +2948.9% |
| Cash at bank and in hand | 54/58 | €83,060 | €95,257 | +€12,197 | +14.7% |
| Deferred charges and accrued income | 490/1 | €2,802 | €1,563 | -€1,240 | -44.2% |
| Total equity and liabilities | 10/49 | €164,964 | €174,154 | +€9,189 | +5.6% |
| Equity | 10/15 | €128,609 | €144,617 | +€16,008 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,295 | €52,303 | +€16,008 | +44.1% |
| Distributable reserves | 133 | €36,295 | €52,303 | +€16,008 | +44.1% |
| Profit (loss) carried forward | 14 | €86,114 | €86,114 | = | 0.0% |
| Amounts payable | 17/49 | €36,355 | €29,537 | -€6,818 | -18.8% |
| Amounts payable after more than one year | 17 | €10,048 | €789 | -€9,260 | -92.2% |
| Financial debts | 170/4 | €10,048 | €789 | -€9,260 | -92.2% |
| Amounts payable within one year | 42/48 | €22,913 | €24,842 | +€1,929 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €8,890 | €11,275 | +€2,385 | +26.8% |
| Trade debts | 44 | €2,460 | €2,533 | +€72 | +2.9% |
| Suppliers | 440/4 | €2,460 | €2,533 | +€72 | +2.9% |
| Taxes, remuneration and social security | 45 | €5,788 | €2,888 | -€2,899 | -50.1% |
| Taxes | 450/3 | €5,788 | €2,888 | -€2,899 | -50.1% |
| Other amounts payable | 47/48 | €5,775 | €8,146 | +€2,371 | +41.1% |
| Accrued charges and deferred income | 492/3 | €3,394 | €3,906 | +€512 | +15.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €637 | €540 | -€96 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,610 | €17,103 | +€493 | +3.0% |
| Other operating charges | 640/8 | €509 | €4,567 | +€4,058 | +796.9% |
| Gross operating margin | 9900 | €47,672 | €48,523 | +€851 | +1.8% |
| Operating profit (loss) | 9901 | €29,917 | €26,314 | -€3,603 | -12.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,689 | €1,449 | -€1,241 | -46.1% |
| Recurring financial charges | 65 | €2,689 | €1,449 | -€1,241 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €27,227 | €24,865 | -€2,362 | -8.7% |
| Income taxes | 67/77 | €9,882 | €8,857 | -€1,025 | -10.4% |
| Profit (loss) for the period | 9904 | €17,346 | €16,008 | -€1,338 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,346 | €16,008 | -€1,338 | -7.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.