ARPA GROUP: 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.
ARPA GROUP
Largest movements
- Receivables within one year +€2,934
up €2,934 (+376.1%), from €780 to €3,714
- Cash -€1,754
down €1,754 (-87.4%), from €2,007 to €254
mainly Receivables within one year (-€2,934) and Stocks and contracts (-€450)
- Stocks and contracts +€450
new in 2024: €450
- Trade debts +€1,348
new in 2024: €1,348
- Profit (loss) carried forward +€225
up €225 (+10.3%), from €2,190 to €2,415
- Gross operating margin -€2,455
down €2,455 (-89.7%), from €2,737 to €282
- Taxes -€491
down €491 (-89.7%), from €548 to €56
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,737 | €6,367 | +€1,630 | +34.4% |
| Fixed assets | 21/28 | €1,950 | €1,950 | = | 0.0% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €2,787 | €4,417 | +€1,630 | +58.5% |
| Stocks and contracts in progress | 3 | - | €450 | +€450 | |
| Stocks | 30/36 | - | €450 | +€450 | |
| Amounts receivable within one year | 40/41 | €780 | €3,714 | +€2,934 | +376.1% |
| Other amounts receivable | 41 | €780 | €3,714 | +€2,934 | +376.1% |
| Cash at bank and in hand | 54/58 | €2,007 | €254 | -€1,754 | -87.4% |
| Total equity and liabilities | 10/49 | €4,737 | €6,367 | +€1,630 | +34.4% |
| Equity | 10/15 | €4,190 | €4,415 | +€225 | +5.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,190 | €2,415 | +€225 | +10.3% |
| Amounts payable | 17/49 | €548 | €1,952 | +€1,405 | +256.6% |
| Amounts payable within one year | 42/48 | €548 | €1,952 | +€1,405 | +256.6% |
| Trade debts | 44 | - | €1,348 | +€1,348 | |
| Suppliers | 440/4 | - | €1,348 | +€1,348 | |
| Taxes, remuneration and social security | 45 | €548 | €604 | +€56 | +10.3% |
| Taxes | 450/3 | €548 | €604 | +€56 | +10.3% |
| Gross operating margin | 9900 | €2,737 | €282 | -€2,455 | -89.7% |
| Operating profit (loss) | 9901 | €2,737 | €282 | -€2,455 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €2,737 | €282 | -€2,455 | -89.7% |
| Income taxes | 67/77 | €548 | €56 | -€491 | -89.7% |
| Profit (loss) for the period | 9904 | €2,190 | €225 | -€1,964 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,190 | €225 | -€1,964 | -89.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.