ARPEGE: 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.
ARPEGE
Largest movements
- Tangible fixed assets -€7,078
down €7,078 (-8.1%), from €87,624 to €80,546
of which Land and buildings: -€6,248
- Cash +€5,945
up €5,945 (+9.7%), from €61,051 to €66,996
mainly Net result for the year (+€16,586) and Depreciation (+€7,078)
- Receivables within one year +€2,690
up €2,690 (+27.5%), from €9,799 to €12,489
of which Other amounts receivable: +€2,556
- Profit (loss) carried forward +€2,587
up €2,587 (+2.0%), from €128,805 to €131,392
- Other debts -€2,405
down €2,405 (-86.8%), from €2,771 to €366
- Turnover +€124,693
new in 2024: €124,693
- Purchases and services +€83,188
new in 2024: €83,188
- Gross operating margin +€6,279
up €6,279 (+17.8%), from €35,226 to €41,505
- Taxes +€4,386
up €4,386 (+59.6%), from €7,361 to €11,747
- Other operating charges +€3,406
up €3,406 (+70.0%), from €4,864 to €8,270
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 | €159,643 | €161,247 | +€1,604 | +1.0% |
| Fixed assets | 21/28 | €87,624 | €80,546 | -€7,078 | -8.1% |
| Tangible fixed assets | 22/27 | €87,624 | €80,546 | -€7,078 | -8.1% |
| Land and buildings | 22 | €86,307 | €80,059 | -€6,248 | -7.2% |
| Plant, machinery and equipment | 23 | €1,317 | €487 | -€830 | -63.0% |
| Current assets | 29/58 | €72,019 | €80,701 | +€8,682 | +12.1% |
| Amounts receivable within one year | 40/41 | €9,799 | €12,489 | +€2,690 | +27.5% |
| Trade receivables | 40 | €0 | €134 | +€134 | |
| Other amounts receivable | 41 | €9,799 | €12,355 | +€2,556 | +26.1% |
| Cash at bank and in hand | 54/58 | €61,051 | €66,996 | +€5,945 | +9.7% |
| Deferred charges and accrued income | 490/1 | €1,169 | €1,216 | +€47 | +4.0% |
| Total equity and liabilities | 10/49 | €159,643 | €161,247 | +€1,604 | +1.0% |
| Equity | 10/15 | €149,265 | €151,852 | +€2,587 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,805 | €131,392 | +€2,587 | +2.0% |
| Amounts payable | 17/49 | €10,378 | €9,395 | -€983 | -9.5% |
| Amounts payable within one year | 42/48 | €10,378 | €9,395 | -€983 | -9.5% |
| Trade debts | 44 | €246 | €122 | -€124 | -50.4% |
| Suppliers | 440/4 | €246 | €122 | -€124 | -50.4% |
| Taxes, remuneration and social security | 45 | €7,361 | €8,907 | +€1,546 | +21.0% |
| Taxes | 450/3 | €7,361 | €8,907 | +€1,546 | +21.0% |
| Other amounts payable | 47/48 | €2,771 | €366 | -€2,405 | -86.8% |
| Turnover | 70 | - | €124,693 | +€124,693 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €83,188 | +€83,188 | |
| Remuneration, social security and pensions | 62 | - | €875 | +€875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,635 | €7,078 | -€557 | -7.3% |
| Other operating charges | 640/8 | €4,864 | €8,270 | +€3,406 | +70.0% |
| Gross operating margin | 9900 | €35,226 | €41,505 | +€6,279 | +17.8% |
| Operating profit (loss) | 9901 | €22,727 | €25,282 | +€2,555 | +11.2% |
| Financial income | 75/76B | €3,080 | €3,320 | +€240 | +7.8% |
| Recurring financial income | 75 | €3,080 | €3,320 | +€240 | +7.8% |
| Financial charges | 65/66B | €330 | €269 | -€61 | -18.5% |
| Recurring financial charges | 65 | €330 | €269 | -€61 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €25,477 | €28,333 | +€2,856 | +11.2% |
| Transfer to deferred taxes | 680 | €12,675 | - | -€12,675 | |
| Income taxes | 67/77 | €7,361 | €11,747 | +€4,386 | +59.6% |
| Profit (loss) for the period | 9904 | €5,441 | €16,586 | +€11,145 | +204.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,441 | €16,586 | +€11,145 | +204.8% |
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 30 September 2026 via checked.be.