ARRAS: 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.
ARRAS
Largest movements
- Receivables within one year +€12,949
up €12,949 (+14.9%), from €86,926 to €99,875
of which Other amounts receivable: +€12,949
- Profit (loss) carried forward +€14,083
up €14,083 (+82.2%), from €17,137 to €31,220
- Tax, wage and social debts -€4,720
down €4,720 (-13.8%), from €34,164 to €29,445
- Trade debts +€2,985
up €2,985 (+20.7%), from €14,425 to €17,410
- Gross operating margin +€6,236
up €6,236 (+20.7%), from €30,188 to €36,424
- Other operating charges +€1,450
new in 2025: €1,450
- Taxes +€1,425
up €1,425 (+47.1%), from €3,023 to €4,448
- Financial charges +€1,370
up €1,370 (+757.8%), from €181 to €1,550
- Depreciation -€1,120
no longer reported in 2025 (was €1,120)
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 | €86,927 | €100,275 | +€13,348 | +15.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €86,927 | €100,275 | +€13,348 | +15.4% |
| Amounts receivable within one year | 40/41 | €86,926 | €99,875 | +€12,949 | +14.9% |
| Trade receivables | 40 | €214 | €214 | = | 0.0% |
| Other amounts receivable | 41 | €86,712 | €99,661 | +€12,949 | +14.9% |
| Cash at bank and in hand | 54/58 | €0 | €130 | +€130 | +30864.3% |
| Deferred charges and accrued income | 490/1 | - | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €86,927 | €100,275 | +€13,348 | +15.4% |
| Equity | 10/15 | €23,337 | €37,420 | +€14,083 | +60.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,137 | €31,220 | +€14,083 | +82.2% |
| Amounts payable | 17/49 | €63,589 | €62,854 | -€735 | -1.2% |
| Amounts payable within one year | 42/48 | €63,589 | €61,854 | -€1,735 | -2.7% |
| Trade debts | 44 | €14,425 | €17,410 | +€2,985 | +20.7% |
| Suppliers | 440/4 | €14,425 | €17,410 | +€2,985 | +20.7% |
| Taxes, remuneration and social security | 45 | €34,164 | €29,445 | -€4,720 | -13.8% |
| Taxes | 450/3 | €34,164 | €29,445 | -€4,720 | -13.8% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | - | -€1,120 | |
| Other operating charges | 640/8 | - | €1,450 | +€1,450 | |
| Gross operating margin | 9900 | €30,188 | €36,424 | +€6,236 | +20.7% |
| Operating profit (loss) | 9901 | €29,068 | €34,974 | +€5,906 | +20.3% |
| Financial income | 75/76B | - | €108 | +€108 | |
| Recurring financial income | 75 | - | €108 | +€108 | |
| Financial charges | 65/66B | €181 | €1,550 | +€1,370 | +757.8% |
| Recurring financial charges | 65 | €181 | €1,550 | +€1,370 | +757.8% |
| Profit (loss) for the period before taxes | 9903 | €28,887 | €33,532 | +€4,645 | +16.1% |
| Income taxes | 67/77 | €3,023 | €4,448 | +€1,425 | +47.1% |
| Profit (loss) for the period | 9904 | €25,864 | €29,083 | +€3,219 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,864 | €29,083 | +€3,219 | +12.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.