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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.

What changed

AROBASE

BE 0865.246.730
NACE 46.180, Agents specialised in the wholesale of other particular products
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€3
2023 · -€3,359+€3,362
Equity
-€7,622
2023 · -€7,625+€3
Cash
€1,564
2023 · €11,763-€10,199
Balance sheet total
€79,228
2023 · €68,191+€11,037

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€21,109

    up €21,109 (+37.5%), from €56,319 to €77,428

    of which Trade receivables: +€21,109

  • Cash -€10,199

    down €10,199 (-86.7%), from €11,763 to €1,564

    mainly Receivables within one year (-€21,109) and Tax, wage and social debts (-€4,687)

Equity and liabilities
  • Trade debts +€15,814

    up €15,814 (+44.6%), from €35,442 to €51,256

  • Tax, wage and social debts -€4,687

    down €4,687 (-16.9%), from €27,681 to €22,994

    of which Taxes: -€2,757

Income statement
  • Staff costs -€2,659

    down €2,659 (-2.5%), from €104,530 to €101,871

  • Gross operating margin +€1,796

    up €1,796 (+1.8%), from €101,615 to €103,411

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€3,359
Gross operating margin +€1,796
Staff costs +€2,659
Other operating charges -€36
Financial income +€18
Financial charges -€445
Taxes -€630
Result 2024 €3

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€10,199
Investment €0
Financing €0
Cash 2023 €11,763
Net result for the year +€3
Receivables within one year -€21,109
Deferred charges and accrued income -€127
Trade debts +€15,814
Tax, wage and social debts -€4,687
Other debts -€93
Cash 2024 €1,564
Every line side by side 31 lines
Line Code 2023 2024 Change %
Total assets 20/58 €68,191 €79,228 +€11,037 +16.2%
Current assets 29/58 €68,191 €79,228 +€11,037 +16.2%
Amounts receivable within one year 40/41 €56,319 €77,428 +€21,109 +37.5%
Trade receivables 40 €43,619 €64,728 +€21,109 +48.4%
Other amounts receivable 41 €12,700 €12,700 = 0.0%
Cash at bank and in hand 54/58 €11,763 €1,564 -€10,199 -86.7%
Deferred charges and accrued income 490/1 €109 €236 +€127 +116.5%
Total equity and liabilities 10/49 €68,191 €79,228 +€11,037 +16.2%
Equity 10/15 -€7,625 -€7,622 +€3 0.0%
Contributions 10/11 €9,300 €9,300 = 0.0%
Profit (loss) carried forward 14 -€16,925 -€16,922 +€3 0.0%
Amounts payable 17/49 €75,816 €86,850 +€11,034 +14.6%
Amounts payable within one year 42/48 €75,816 €86,850 +€11,034 +14.6%
Trade debts 44 €35,442 €51,256 +€15,814 +44.6%
Suppliers 440/4 €35,442 €51,256 +€15,814 +44.6%
Taxes, remuneration and social security 45 €27,681 €22,994 -€4,687 -16.9%
Taxes 450/3 €3,451 €694 -€2,757 -79.9%
Remuneration and social security 454/9 €24,230 €22,300 -€1,930 -8.0%
Other amounts payable 47/48 €12,693 €12,600 -€93 -0.7%
Remuneration, social security and pensions 62 €104,530 €101,871 -€2,659 -2.5%
Other operating charges 640/8 €348 €384 +€36 +10.3%
Gross operating margin 9900 €101,615 €103,411 +€1,796 +1.8%
Operating profit (loss) 9901 -€3,263 €1,156 +€4,419
Financial income 75/76B €109 €127 +€18 +16.5%
Recurring financial income 75 €109 €127 +€18 +16.5%
Financial charges 65/66B €205 €650 +€445 +217.1%
Recurring financial charges 65 €205 €650 +€445 +217.1%
Profit (loss) for the period before taxes 9903 -€3,359 €633 +€3,992
Income taxes 67/77 - €630 +€630
Profit (loss) for the period 9904 -€3,359 €3 +€3,362
Profit (loss) for the period to be appropriated 9905 -€3,359 €3 +€3,362

Source: filed annual accounts (NBB), fiscal years ended 31 October 2023 and 31 October 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.