ARRAKASTA: 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.
ARRAKASTA
Largest movements
- Receivables within one year +€4,657
up €4,657 (+70.4%), from €6,616 to €11,272
of which Trade receivables: +€6,166
- Cash -€2,477
down €2,477 (-14.8%), from €16,697 to €14,220
mainly Net result for the year (-€4,874) and Receivables within one year (-€4,657)
- Tangible fixed assets -€1,875
down €1,875 (-28.7%), from €6,535 to €4,659
- Other debts +€5,361
up €5,361 (+59.5%), from €9,010 to €14,371
- Profit (loss) carried forward -€4,874
down €4,874 (-270.8%), from -€1,800 to -€6,674
- Gross operating margin -€2,340
down €2,340, from €29 to -€2,311
- Financial income -€567
down €567 (-94.8%), from €598 to €31
- Depreciation +€452
up €452 (+31.7%), from €1,424 to €1,875
- Other operating charges -€446
down €446 (-46.2%), from €965 to €520
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 | €30,813 | €31,330 | +€517 | +1.7% |
| Fixed assets | 21/28 | €6,535 | €4,659 | -€1,875 | -28.7% |
| Tangible fixed assets | 22/27 | €6,535 | €4,659 | -€1,875 | -28.7% |
| Furniture and vehicles | 24 | €6,535 | €4,659 | -€1,875 | -28.7% |
| Current assets | 29/58 | €24,278 | €26,671 | +€2,393 | +9.9% |
| Amounts receivable within one year | 40/41 | €6,616 | €11,272 | +€4,657 | +70.4% |
| Trade receivables | 40 | €5,000 | €11,166 | +€6,166 | +123.3% |
| Other amounts receivable | 41 | €1,616 | €106 | -€1,509 | -93.4% |
| Cash at bank and in hand | 54/58 | €16,697 | €14,220 | -€2,477 | -14.8% |
| Deferred charges and accrued income | 490/1 | €966 | €1,179 | +€213 | +22.1% |
| Total equity and liabilities | 10/49 | €30,813 | €31,330 | +€517 | +1.7% |
| Equity | 10/15 | €18,660 | €13,786 | -€4,874 | -26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,800 | -€6,674 | -€4,874 | -270.8% |
| Amounts payable | 17/49 | €12,153 | €17,545 | +€5,392 | +44.4% |
| Amounts payable within one year | 42/48 | €12,153 | €17,545 | +€5,392 | +44.4% |
| Trade debts | 44 | €294 | €325 | +€31 | +10.7% |
| Suppliers | 440/4 | €294 | €325 | +€31 | +10.7% |
| Taxes, remuneration and social security | 45 | €2,849 | €2,848 | -€1 | 0.0% |
| Taxes | 450/3 | €249 | €248 | -€1 | -0.3% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €9,010 | €14,371 | +€5,361 | +59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,424 | €1,875 | +€452 | +31.7% |
| Other operating charges | 640/8 | €965 | €520 | -€446 | -46.2% |
| Gross operating margin | 9900 | €29 | -€2,311 | -€2,340 | |
| Operating profit (loss) | 9901 | -€2,360 | -€4,706 | -€2,346 | -99.4% |
| Financial income | 75/76B | €598 | €31 | -€567 | -94.8% |
| Recurring financial income | 75 | €598 | €31 | -€567 | -94.8% |
| Financial charges | 65/66B | €64 | €59 | -€5 | -7.2% |
| Recurring financial charges | 65 | €64 | €59 | -€5 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,826 | -€4,734 | -€2,908 | -159.3% |
| Income taxes | 67/77 | €139 | €140 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€1,965 | -€4,874 | -€2,910 | -148.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,965 | -€4,874 | -€2,910 | -148.1% |
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 11 October 2026 via checked.be.