ARPER MANAGEMENT: 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.
ARPER MANAGEMENT
Largest movements
- Receivables within one year +€7,258
up €7,258 (+64.2%), from €11,306 to €18,564
of which Other amounts receivable: +€7,613
- Cash -€2,701
down €2,701 (-27.9%), from €9,675 to €6,974
mainly Receivables within one year (-€7,258)
- Profit (loss) carried forward +€2,034
up €2,034 (+16.2%), from €12,530 to €14,564
- Trade debts +€1,930
up €1,930 (+587%), from €329 to €2,259
- Tax, wage and social debts +€593
up €593 (+38.9%), from €1,523 to €2,116
- Financial income -€874
down €874 (-80.0%), from €1,092 to €218
- Taxes -€787
down €787 (-50.3%), from €1,566 to €779
- Gross operating margin +€293
up €293 (+6.7%), from €4,364 to €4,657
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,981 | €25,538 | +€4,557 | +21.7% |
| Current assets | 29/58 | €20,981 | €25,538 | +€4,557 | +21.7% |
| Amounts receivable within one year | 40/41 | €11,306 | €18,564 | +€7,258 | +64.2% |
| Trade receivables | 40 | €355 | - | -€355 | |
| Other amounts receivable | 41 | €10,951 | €18,564 | +€7,613 | +69.5% |
| Cash at bank and in hand | 54/58 | €9,675 | €6,974 | -€2,701 | -27.9% |
| Total equity and liabilities | 10/49 | €20,981 | €25,538 | +€4,557 | +21.7% |
| Equity | 10/15 | €19,129 | €21,163 | +€2,034 | +10.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €99 | €99 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99 | €99 | = | 0.0% |
| Legal reserve | 130 | €99 | €99 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,530 | €14,564 | +€2,034 | +16.2% |
| Amounts payable | 17/49 | €1,852 | €4,375 | +€2,523 | +136% |
| Amounts payable within one year | 42/48 | €1,852 | €4,375 | +€2,523 | +136% |
| Trade debts | 44 | €329 | €2,259 | +€1,930 | +587% |
| Suppliers | 440/4 | €329 | €2,259 | +€1,930 | +587% |
| Taxes, remuneration and social security | 45 | €1,523 | €2,116 | +€593 | +38.9% |
| Taxes | 450/3 | €1,523 | €2,116 | +€593 | +38.9% |
| Non-recurring operating income | 76A | €1 | - | -€1 | |
| Other operating charges | 640/8 | €348 | €393 | +€45 | +12.9% |
| Non-recurring operating charges | 66A | - | €1,542 | +€1,542 | |
| Gross operating margin | 9900 | €4,364 | €4,657 | +€293 | +6.7% |
| Operating profit (loss) | 9901 | €4,016 | €2,722 | -€1,294 | -32.2% |
| Financial income | 75/76B | €1,092 | €218 | -€874 | -80.0% |
| Recurring financial income | 75 | €1,092 | €218 | -€874 | -80.0% |
| Financial charges | 65/66B | €138 | €127 | -€11 | -8.0% |
| Recurring financial charges | 65 | €138 | €127 | -€11 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €4,970 | €2,813 | -€2,157 | -43.4% |
| Income taxes | 67/77 | €1,566 | €779 | -€787 | -50.3% |
| Profit (loss) for the period | 9904 | €3,404 | €2,034 | -€1,370 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,404 | €2,034 | -€1,370 | -40.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.