ARPNET: 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.
ARPNET
Largest movements
- Cash -€2,698
down €2,698 (-62.1%), from €4,342 to €1,644
mainly Trade debts (-€5,019) and Investment in fixed assets (net) (-€3,705)
- Receivables within one year -€2,255
down €2,255 (-11.2%), from €20,148 to €17,893
of which Trade receivables: -€2,505
- Tangible fixed assets +€714
up €714 (+15.1%), from €4,727 to €5,441
- Trade debts -€5,019
down €5,019 (-28.1%), from €17,857 to €12,838
- Other debts +€2,649
up €2,649 (+31.4%), from €8,425 to €11,074
- Profit (loss) carried forward -€1,812
down €1,812 (-30.4%), from -€5,968 to -€7,781
- Gross operating margin -€1,314
down €1,314 (-43.5%), from €3,024 to €1,710
- Depreciation +€445
up €445 (+17.5%), from €2,546 to €2,991
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.
Derived cash bridge
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 | €29,217 | €24,978 | -€4,238 | -14.5% |
| Fixed assets | 21/28 | €4,727 | €5,441 | +€714 | +15.1% |
| Tangible fixed assets | 22/27 | €4,727 | €5,441 | +€714 | +15.1% |
| Furniture and vehicles | 24 | €4,727 | €5,441 | +€714 | +15.1% |
| Current assets | 29/58 | €24,490 | €19,538 | -€4,952 | -20.2% |
| Amounts receivable within one year | 40/41 | €20,148 | €17,893 | -€2,255 | -11.2% |
| Trade receivables | 40 | €18,305 | €15,799 | -€2,505 | -13.7% |
| Other amounts receivable | 41 | €1,844 | €2,094 | +€251 | +13.6% |
| Cash at bank and in hand | 54/58 | €4,342 | €1,644 | -€2,698 | -62.1% |
| Total equity and liabilities | 10/49 | €29,217 | €24,978 | -€4,238 | -14.5% |
| Equity | 10/15 | €2,342 | €529 | -€1,812 | -77.4% |
| Contributions | 10/11 | €6,450 | €6,450 | = | 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 | -€5,968 | -€7,781 | -€1,812 | -30.4% |
| Amounts payable | 17/49 | €26,875 | €24,449 | -€2,426 | -9.0% |
| Amounts payable within one year | 42/48 | €26,680 | €24,449 | -€2,230 | -8.4% |
| Trade debts | 44 | €17,857 | €12,838 | -€5,019 | -28.1% |
| Suppliers | 440/4 | €17,857 | €12,838 | -€5,019 | -28.1% |
| Taxes, remuneration and social security | 45 | €397 | €537 | +€140 | +35.3% |
| Taxes | 450/3 | €397 | €537 | +€140 | +35.3% |
| Other amounts payable | 47/48 | €8,425 | €11,074 | +€2,649 | +31.4% |
| Accrued charges and deferred income | 492/3 | €195 | - | -€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,546 | €2,991 | +€445 | +17.5% |
| Other operating charges | 640/8 | €397 | €400 | +€3 | +0.7% |
| Gross operating margin | 9900 | €3,024 | €1,710 | -€1,314 | -43.5% |
| Operating profit (loss) | 9901 | €80 | -€1,681 | -€1,761 | |
| Financial charges | 65/66B | €149 | €131 | -€18 | -11.9% |
| Recurring financial charges | 65 | €149 | €131 | -€18 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€69 | -€1,812 | -€1,744 | -2,543% |
| Profit (loss) for the period | 9904 | -€69 | -€1,812 | -€1,744 | -2,543% |
| Profit (loss) for the period to be appropriated | 9905 | -€69 | -€1,812 | -€1,744 | -2,543% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.