ARPHILEO: 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.
ARPHILEO
Largest movements
- Cash +€89,345
up €89,345 (+330.0%), from €27,078 to €116,423
mainly Net result for the year (+€88,759) and Tax, wage and social debts (+€20,276)
- Tangible fixed assets +€19,645
new in 2024: €19,645
- Receivables within one year +€2,788
up €2,788 (+69.8%), from €3,993 to €6,781
- Profit (loss) carried forward +€88,759
up €88,759 (+534.2%), from €16,615 to €105,374
- Tax, wage and social debts +€20,276
up €20,276 (+198.9%), from €10,194 to €30,471
- Trade debts +€2,742
up €2,742 (+217.3%), from €1,262 to €4,003
- Gross operating margin +€92,208
up €92,208 (+438.8%), from €21,012 to €113,220
- Taxes +€18,859
up €18,859 (+445.4%), from €4,234 to €23,093
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 | €31,071 | €142,848 | +€111,777 | +359.8% |
| Fixed assets | 21/28 | - | €19,645 | +€19,645 | |
| Tangible fixed assets | 22/27 | - | €19,645 | +€19,645 | |
| Furniture and vehicles | 24 | - | €19,645 | +€19,645 | |
| Current assets | 29/58 | €31,071 | €123,204 | +€92,133 | +296.5% |
| Amounts receivable within one year | 40/41 | €3,993 | €6,781 | +€2,788 | +69.8% |
| Trade receivables | 40 | €3,993 | €6,781 | +€2,788 | +69.8% |
| Cash at bank and in hand | 54/58 | €27,078 | €116,423 | +€89,345 | +330.0% |
| Total equity and liabilities | 10/49 | €31,071 | €142,848 | +€111,777 | +359.8% |
| Equity | 10/15 | €19,615 | €108,374 | +€88,759 | +452.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,615 | €105,374 | +€88,759 | +534.2% |
| Amounts payable | 17/49 | €11,456 | €34,474 | +€23,018 | +200.9% |
| Amounts payable within one year | 42/48 | €11,456 | €34,474 | +€23,018 | +200.9% |
| Trade debts | 44 | €1,262 | €4,003 | +€2,742 | +217.3% |
| Suppliers | 440/4 | €1,262 | €4,003 | +€2,742 | +217.3% |
| Taxes, remuneration and social security | 45 | €10,194 | €30,471 | +€20,276 | +198.9% |
| Taxes | 450/3 | €10,194 | €30,471 | +€20,276 | +198.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €864 | +€864 | |
| Other operating charges | 640/8 | €150 | €162 | +€12 | +8.3% |
| Gross operating margin | 9900 | €21,012 | €113,220 | +€92,208 | +438.8% |
| Operating profit (loss) | 9901 | €20,862 | €112,194 | +€91,332 | +437.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | +24100.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +24100.0% |
| Financial charges | 65/66B | €13 | €343 | +€330 | +2491.5% |
| Recurring financial charges | 65 | €13 | €343 | +€330 | +2491.5% |
| Profit (loss) for the period before taxes | 9903 | €20,849 | €111,853 | +€91,004 | +436.5% |
| Income taxes | 67/77 | €4,234 | €23,093 | +€18,859 | +445.4% |
| Profit (loss) for the period | 9904 | €16,615 | €88,759 | +€72,145 | +434.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,615 | €88,759 | +€72,145 | +434.2% |
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 8 October 2026 via checked.be.