ARPI CONTINENTAL: 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.
ARPI CONTINENTAL
Largest movements
- Receivables within one year +€97,063
up €97,063 (+5.3%), from €1.8m to €1.9m
- Profit (loss) carried forward +€814,020
up €814,020 (+470.5%), from €173,002 to €987,022
- Reserves -€757,171
down €757,171 (-100.0%), from €757,272 to €101
of which Tax-exempt reserves: -€757,171
- Tax, wage and social debts +€296,418
up €296,418 (+347.2%), from €85,378 to €381,796
- Provisions -€252,390
no longer reported in 2025 (was €252,390)
- Taxes +€267,716
up €267,716 (+935.8%), from €28,607 to €296,323
- Gross operating margin -€4,996
down €4,996 (-4.7%), from €105,872 to €100,877
- Purchases and services -€1,985
no longer reported in 2025 (was €1,985)
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 | €1,839,099 | €1,936,163 | +€97,063 | +5.3% |
| Current assets | 29/58 | €1,839,099 | €1,936,163 | +€97,063 | +5.3% |
| Amounts receivable within one year | 40/41 | €1,833,339 | €1,930,403 | +€97,063 | +5.3% |
| Other amounts receivable | 41 | €1,833,339 | €1,930,403 | +€97,063 | +5.3% |
| Cash at bank and in hand | 54/58 | €5,760 | €5,760 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,839,099 | €1,936,163 | +€97,063 | +5.3% |
| Equity | 10/15 | €1,037,364 | €1,094,213 | +€56,849 | +5.5% |
| Contributions | 10/11 | €107,090 | €107,090 | = | 0.0% |
| Capital | 10 | €107,090 | €107,090 | = | 0.0% |
| Issued capital | 100 | €107,090 | €107,090 | = | 0.0% |
| Reserves | 13 | €757,272 | €101 | -€757,171 | -100.0% |
| Tax-exempt reserves | 132 | €757,171 | - | -€757,171 | |
| Distributable reserves | 133 | €101 | €101 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,002 | €987,022 | +€814,020 | +470.5% |
| Provisions and deferred taxes | 16 | €252,390 | - | -€252,390 | |
| Deferred taxes | 168 | €252,390 | - | -€252,390 | |
| Amounts payable | 17/49 | €549,345 | €841,950 | +€292,605 | +53.3% |
| Amounts payable after more than one year | 17 | €456,832 | €456,832 | = | 0.0% |
| Financial debts | 170/4 | €456,832 | €456,832 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,513 | €385,118 | +€292,605 | +316.3% |
| Trade debts | 44 | €7,135 | €3,322 | -€3,813 | -53.4% |
| Suppliers | 440/4 | €7,135 | €3,322 | -€3,813 | -53.4% |
| Taxes, remuneration and social security | 45 | €85,378 | €381,796 | +€296,418 | +347.2% |
| Taxes | 450/3 | €85,378 | €381,796 | +€296,418 | +347.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,985 | - | -€1,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | - | -€892 | |
| Gross operating margin | 9900 | €105,872 | €100,877 | -€4,996 | -4.7% |
| Operating profit (loss) | 9901 | €104,980 | €100,877 | -€4,103 | -3.9% |
| Financial charges | 65/66B | - | €95 | +€95 | |
| Recurring financial charges | 65 | - | €95 | +€95 | |
| Profit (loss) for the period before taxes | 9903 | €104,980 | €100,781 | -€4,198 | -4.0% |
| Transfer from deferred taxes | 780 | - | €252,390 | +€252,390 | |
| Income taxes | 67/77 | €28,607 | €296,323 | +€267,716 | +935.8% |
| Profit (loss) for the period | 9904 | €76,373 | €56,849 | -€19,524 | -25.6% |
| Transfer from tax-exempt reserves | 789 | - | €757,171 | +€757,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,373 | €814,020 | +€737,647 | +965.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.