ARRASSATI: 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.
ARRASSATI
Largest movements
- Receivables within one year +€9,925
up €9,925 (+49.8%), from €19,909 to €29,834
of which Trade receivables: +€10,307
- Cash +€3,952
up €3,952 (+54.8%), from €7,210 to €11,162
mainly Net result for the year (+€20,457) and Depreciation (+€3,231)
- Tangible fixed assets -€3,231
down €3,231 (-47.0%), from €6,877 to €3,646
of which Furniture and vehicles: -€3,000
- Profit (loss) carried forward +€20,457
up €20,457 (+117.2%), from €17,462 to €37,919
- Trade debts -€9,859
down €9,859 (-74.9%), from €13,161 to €3,301
- Turnover +€55,567
up €55,567 (+34.3%), from €162,001 to €217,568
- Purchases and services +€41,210
up €41,210 (+27.0%), from €152,382 to €193,591
- Gross operating margin +€14,358
up €14,358 (+149.3%), from €9,619 to €23,977
- Taxes -€4,227
no longer reported in 2025 (was €4,227)
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 | €34,622 | €45,220 | +€10,598 | +30.6% |
| Fixed assets | 21/28 | €6,877 | €3,646 | -€3,231 | -47.0% |
| Tangible fixed assets | 22/27 | €6,877 | €3,646 | -€3,231 | -47.0% |
| Plant, machinery and equipment | 23 | €377 | €146 | -€231 | -61.3% |
| Furniture and vehicles | 24 | €6,500 | €3,500 | -€3,000 | -46.2% |
| Current assets | 29/58 | €27,746 | €41,574 | +€13,829 | +49.8% |
| Stocks and contracts in progress | 3 | €188 | €73 | -€115 | -61.4% |
| Stocks | 30/36 | €188 | €73 | -€115 | -61.4% |
| Amounts receivable within one year | 40/41 | €19,909 | €29,834 | +€9,925 | +49.8% |
| Trade receivables | 40 | €13,975 | €24,282 | +€10,307 | +73.8% |
| Other amounts receivable | 41 | €5,934 | €5,552 | -€383 | -6.4% |
| Cash at bank and in hand | 54/58 | €7,210 | €11,162 | +€3,952 | +54.8% |
| Deferred charges and accrued income | 490/1 | €439 | €506 | +€67 | +15.3% |
| Total equity and liabilities | 10/49 | €34,622 | €45,220 | +€10,598 | +30.6% |
| Equity | 10/15 | €21,462 | €41,919 | +€20,457 | +95.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,462 | €37,919 | +€20,457 | +117.2% |
| Amounts payable | 17/49 | €13,161 | €3,301 | -€9,859 | -74.9% |
| Amounts payable within one year | 42/48 | €13,161 | €3,301 | -€9,859 | -74.9% |
| Trade debts | 44 | €13,161 | €3,301 | -€9,859 | -74.9% |
| Suppliers | 440/4 | €13,161 | €3,301 | -€9,859 | -74.9% |
| Turnover | 70 | €162,001 | €217,568 | +€55,567 | +34.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €152,382 | €193,591 | +€41,210 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,231 | €3,231 | = | 0.0% |
| Other operating charges | 640/8 | €285 | €217 | -€68 | -23.9% |
| Gross operating margin | 9900 | €9,619 | €23,977 | +€14,358 | +149.3% |
| Operating profit (loss) | 9901 | €6,103 | €20,529 | +€14,426 | +236.4% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.5% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €6,036 | €20,457 | +€14,421 | +238.9% |
| Income taxes | 67/77 | €4,227 | - | -€4,227 | |
| Profit (loss) for the period | 9904 | €1,809 | €20,457 | +€18,648 | +1030.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,809 | €20,457 | +€18,648 | +1030.8% |
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 2 October 2026 via checked.be.