ARPA Advise: 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.
ARPA Advise
Largest movements
- Cash +€38,931
up €38,931 (+218.0%), from €17,855 to €56,786
mainly Net result for the year (+€40,231) and Debts after one year (+€1,000)
- Reserves +€40,231
up €40,231 (+108.2%), from €37,183 to €77,414
- Trade debts -€2,440
down €2,440 (-76.6%), from €3,186 to €746
- Taxes -€2,506
down €2,506 (-16.2%), from €15,422 to €12,916
- Financial charges -€601
down €601 (-16.4%), from €3,673 to €3,072
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 | €76,962 | €115,441 | +€38,479 | +50.0% |
| Fixed assets | 21/28 | €27,222 | €26,463 | -€759 | -2.8% |
| Tangible fixed assets | 22/27 | €2,222 | €1,463 | -€759 | -34.1% |
| Plant, machinery and equipment | 23 | €1,317 | €780 | -€537 | -40.8% |
| Furniture and vehicles | 24 | €905 | €683 | -€222 | -24.5% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €49,740 | €88,977 | +€39,237 | +78.9% |
| Amounts receivable within one year | 40/41 | €31,190 | €31,179 | -€11 | 0.0% |
| Trade receivables | 40 | €30,976 | €24,285 | -€6,691 | -21.6% |
| Other amounts receivable | 41 | €214 | €6,894 | +€6,680 | +3124.7% |
| Cash at bank and in hand | 54/58 | €17,855 | €56,786 | +€38,931 | +218.0% |
| Deferred charges and accrued income | 490/1 | €695 | €1,013 | +€317 | +45.6% |
| Total equity and liabilities | 10/49 | €76,962 | €115,441 | +€38,479 | +50.0% |
| Equity | 10/15 | €39,683 | €79,914 | +€40,231 | +101.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,183 | €77,414 | +€40,231 | +108.2% |
| Distributable reserves | 133 | €37,183 | €77,414 | +€40,231 | +108.2% |
| Amounts payable | 17/49 | €37,279 | €35,526 | -€1,753 | -4.7% |
| Amounts payable after more than one year | 17 | €26,350 | €27,350 | +€1,000 | +3.8% |
| Financial debts | 170/4 | €26,350 | €27,350 | +€1,000 | +3.8% |
| Amounts payable within one year | 42/48 | €10,929 | €8,176 | -€2,753 | -25.2% |
| Trade debts | 44 | €3,186 | €746 | -€2,440 | -76.6% |
| Suppliers | 440/4 | €3,186 | €746 | -€2,440 | -76.6% |
| Taxes, remuneration and social security | 45 | €7,742 | €7,429 | -€313 | -4.0% |
| Taxes | 450/3 | €6,092 | €7,429 | +€1,337 | +22.0% |
| Remuneration and social security | 454/9 | €1,650 | - | -€1,650 | |
| Remuneration, social security and pensions | 62 | €1,524 | €1,802 | +€279 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €759 | +€260 | +52.2% |
| Other operating charges | 640/8 | €160 | €507 | +€346 | +215.9% |
| Gross operating margin | 9900 | €58,461 | €59,049 | +€588 | +1.0% |
| Operating profit (loss) | 9901 | €56,279 | €55,981 | -€298 | -0.5% |
| Financial income | 75/76B | €0 | €239 | +€239 | +597800.0% |
| Recurring financial income | 75 | €0 | €239 | +€239 | +597800.0% |
| Financial charges | 65/66B | €3,673 | €3,072 | -€601 | -16.4% |
| Recurring financial charges | 65 | €3,673 | €3,072 | -€601 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €52,605 | €53,148 | +€542 | +1.0% |
| Income taxes | 67/77 | €15,422 | €12,916 | -€2,506 | -16.2% |
| Profit (loss) for the period | 9904 | €37,183 | €40,231 | +€3,048 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,183 | €40,231 | +€3,048 | +8.2% |
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.