Arrate & Co: 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.
Arrate & Co
Largest movements
- Receivables after one year +€18,000
up €18,000 (+54.5%), from €33,000 to €51,000
- Receivables within one year -€8,040
down €8,040 (-26.0%), from €30,947 to €22,907
of which Trade receivables: -€8,539
- Tangible fixed assets +€6,772
up €6,772 (+271%), from €2,499 to €9,271
- Deferred charges and accrued income +€1,420
up €1,420 (+227%), from €627 to €2,048
- Cash +€1,049
up €1,049 (+99.9%), from €1,049 to €2,098
mainly Net result for the year (+€29,302) and Receivables within one year (+€8,040)
- Profit (loss) carried forward +€29,302
up €29,302 (+334%), from €8,784 to €38,086
- Trade debts -€9,741
down €9,741 (-27.1%), from €35,919 to €26,178
- Tax, wage and social debts +€2,273
up €2,273 (+18.6%), from €12,202 to €14,475
- Other debts -€1,000
down €1,000 (-81.8%), from €1,222 to €222
- Gross operating margin +€57,061
up €57,061, from -€8,023 to €49,038
- Taxes +€14,860
up €14,860, from -€20 to €14,840
- Depreciation +€3,339
up €3,339 (+328%), from €1,017 to €4,357
- Financial charges +€2,069
up €2,069 (+252%), from €821 to €2,890
- Financial income +€1,792
up €1,792 (+308%), from €581 to €2,373
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 | €69,139 | €88,585 | +€19,446 | +28.1% |
| Fixed assets | 21/28 | €2,699 | €9,471 | +€6,772 | +251% |
| Tangible fixed assets | 22/27 | €2,499 | €9,271 | +€6,772 | +271% |
| Furniture and vehicles | 24 | €2,499 | €9,271 | +€6,772 | +271% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €66,440 | €79,115 | +€12,674 | +19.1% |
| Amounts receivable after more than one year | 29 | €33,000 | €51,000 | +€18,000 | +54.5% |
| Other amounts receivable | 291 | €33,000 | €51,000 | +€18,000 | +54.5% |
| Amounts receivable within one year | 40/41 | €30,947 | €22,907 | -€8,040 | -26.0% |
| Trade receivables | 40 | €30,258 | €21,719 | -€8,539 | -28.2% |
| Other amounts receivable | 41 | €690 | €1,189 | +€499 | +72.4% |
| Current investments | 50/53 | €817 | €1,062 | +€245 | +30.0% |
| Cash at bank and in hand | 54/58 | €1,049 | €2,098 | +€1,049 | +99.9% |
| Deferred charges and accrued income | 490/1 | €627 | €2,048 | +€1,420 | +227% |
| Total equity and liabilities | 10/49 | €69,139 | €88,585 | +€19,446 | +28.1% |
| Equity | 10/15 | €10,284 | €39,586 | +€29,302 | +285% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,784 | €38,086 | +€29,302 | +334% |
| Amounts payable | 17/49 | €58,855 | €48,999 | -€9,856 | -16.7% |
| Amounts payable after more than one year | 17 | €6,278 | €5,525 | -€753 | -12.0% |
| Financial debts | 170/4 | €6,278 | €5,525 | -€753 | -12.0% |
| Amounts payable within one year | 42/48 | €51,849 | €43,474 | -€8,375 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €2,505 | €2,599 | +€93 | +3.7% |
| Trade debts | 44 | €35,919 | €26,178 | -€9,741 | -27.1% |
| Suppliers | 440/4 | €35,919 | €26,178 | -€9,741 | -27.1% |
| Taxes, remuneration and social security | 45 | €12,202 | €14,475 | +€2,273 | +18.6% |
| Taxes | 450/3 | €12,202 | €14,475 | +€2,273 | +18.6% |
| Other amounts payable | 47/48 | €1,222 | €222 | -€1,000 | -81.8% |
| Accrued charges and deferred income | 492/3 | €728 | - | -€728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,017 | €4,357 | +€3,339 | +328% |
| Other operating charges | 640/8 | €72 | €22 | -€50 | -69.7% |
| Gross operating margin | 9900 | -€8,023 | €49,038 | +€57,061 | |
| Operating profit (loss) | 9901 | -€9,112 | €44,660 | +€53,772 | |
| Financial income | 75/76B | €581 | €2,373 | +€1,792 | +308% |
| Recurring financial income | 75 | €581 | €2,373 | +€1,792 | +308% |
| Financial charges | 65/66B | €821 | €2,890 | +€2,069 | +252% |
| Recurring financial charges | 65 | €821 | €2,890 | +€2,069 | +252% |
| Profit (loss) for the period before taxes | 9903 | -€9,352 | €44,142 | +€53,494 | |
| Income taxes | 67/77 | -€20 | €14,840 | +€14,860 | |
| Profit (loss) for the period | 9904 | -€9,332 | €29,302 | +€38,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,332 | €29,302 | +€38,634 |
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.