ARPIUS: 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.
ARPIUS
Largest movements
- Cash +€15,384
up €15,384 (+34.9%), from €44,079 to €59,463
mainly Net result for the year (+€18,966) and Depreciation (+€1,305)
- Tangible fixed assets +€1,305
up €1,305 (+53.7%), from €2,430 to €3,735
- Reserves +€16,883
up €16,883 (+59.3%), from €28,465 to €45,348
- Gross operating margin -€13,804
down €13,804 (-33.2%), from €41,625 to €27,821
- Depreciation -€2,144
down €2,144 (-62.2%), from €3,449 to €1,305
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 | €49,366 | €66,462 | +€17,097 | +34.6% |
| Fixed assets | 21/28 | €2,430 | €3,735 | +€1,305 | +53.7% |
| Tangible fixed assets | 22/27 | €2,430 | €3,735 | +€1,305 | +53.7% |
| Furniture and vehicles | 24 | €2,430 | €3,735 | +€1,305 | +53.7% |
| Current assets | 29/58 | €46,935 | €62,727 | +€15,792 | +33.6% |
| Amounts receivable within one year | 40/41 | €2,811 | €3,166 | +€356 | +12.7% |
| Trade receivables | 40 | €1,521 | €807 | -€714 | -46.9% |
| Other amounts receivable | 41 | €1,290 | €2,359 | +€1,070 | +83.0% |
| Cash at bank and in hand | 54/58 | €44,079 | €59,463 | +€15,384 | +34.9% |
| Deferred charges and accrued income | 490/1 | €46 | €98 | +€52 | +113.4% |
| Total equity and liabilities | 10/49 | €49,366 | €66,462 | +€17,097 | +34.6% |
| Equity | 10/15 | €33,465 | €50,348 | +€16,883 | +50.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,465 | €45,348 | +€16,883 | +59.3% |
| Distributable reserves | 133 | €28,465 | €45,348 | +€16,883 | +59.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,901 | €16,114 | +€213 | +1.3% |
| Amounts payable within one year | 42/48 | €15,106 | €15,307 | +€201 | +1.3% |
| Trade debts | 44 | €600 | €666 | +€66 | +10.9% |
| Suppliers | 440/4 | €600 | €666 | +€66 | +10.9% |
| Taxes, remuneration and social security | 45 | €12,840 | €12,559 | -€281 | -2.2% |
| Taxes | 450/3 | €12,840 | €12,559 | -€281 | -2.2% |
| Other amounts payable | 47/48 | €1,666 | €2,083 | +€417 | +25.0% |
| Accrued charges and deferred income | 492/3 | €795 | €807 | +€12 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,449 | €1,305 | -€2,144 | -62.2% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €41,625 | €27,821 | -€13,804 | -33.2% |
| Operating profit (loss) | 9901 | €38,126 | €26,516 | -€11,610 | -30.5% |
| Financial income | 75/76B | €9 | €126 | +€117 | +1365.3% |
| Recurring financial income | 75 | €9 | €126 | +€117 | +1365.3% |
| Financial charges | 65/66B | €45 | €88 | +€43 | +95.5% |
| Recurring financial charges | 65 | €45 | €88 | +€43 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €38,090 | €26,553 | -€11,536 | -30.3% |
| Income taxes | 67/77 | €7,959 | €7,588 | -€371 | -4.7% |
| Profit (loss) for the period | 9904 | €30,131 | €18,966 | -€11,165 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,131 | €18,966 | -€11,165 | -37.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.