ARREMO: 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.
ARREMO
Largest movements
- Tangible fixed assets +€7,118
up €7,118 (+57.1%), from €12,455 to €19,573
of which Plant, machinery and equipment: +€14,158
- Receivables within one year +€745
up €745 (+16.9%), from €4,397 to €5,142
of which Other amounts receivable: +€1,407
- Deferred charges and accrued income -€539
no longer reported in 2025 (was €539)
- Other debts +€24,465
up €24,465 (+63.6%), from €38,487 to €62,953
- Profit (loss) carried forward -€15,394
down €15,394 (-35.1%), from -€43,911 to -€59,305
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Debts after one year -€10,660
down €10,660 (-100.0%), from €10,660 to €0
of which Other amounts payable: -€9,000
- Current portion of long-term debt -€3,489
down €3,489 (-67.8%), from €5,149 to €1,660
- Gross operating margin -€6,661
down €6,661, from €354 to -€6,306
- Depreciation +€2,039
up €2,039 (+38.4%), from €5,303 to €7,342
- Other operating charges +€1,039
up €1,039 (+299.0%), from €347 to €1,386
- Taxes +€324
new in 2025: €324
- Financial charges -€114
down €114 (-63.4%), from €180 to €66
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 | €17,797 | €25,196 | +€7,399 | +41.6% |
| Fixed assets | 21/28 | €12,455 | €19,573 | +€7,118 | +57.1% |
| Tangible fixed assets | 22/27 | €12,455 | €19,573 | +€7,118 | +57.1% |
| Plant, machinery and equipment | 23 | €600 | €14,758 | +€14,158 | +2359.3% |
| Furniture and vehicles | 24 | €11,855 | €4,815 | -€7,040 | -59.4% |
| Current assets | 29/58 | €5,343 | €5,624 | +€281 | +5.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,397 | €5,142 | +€745 | +16.9% |
| Trade receivables | 40 | €4,199 | €3,536 | -€662 | -15.8% |
| Other amounts receivable | 41 | €199 | €1,606 | +€1,407 | +707.7% |
| Cash at bank and in hand | 54/58 | €406 | €482 | +€76 | +18.6% |
| Deferred charges and accrued income | 490/1 | €539 | - | -€539 | |
| Total equity and liabilities | 10/49 | €17,797 | €25,196 | +€7,399 | +41.6% |
| Equity | 10/15 | -€37,030 | -€40,024 | -€2,994 | -8.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €681 | €681 | = | 0.0% |
| Non-distributable reserves | 130/1 | €681 | €681 | = | 0.0% |
| Reserves not available under the articles | 1311 | €681 | €681 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,911 | -€59,305 | -€15,394 | -35.1% |
| Amounts payable | 17/49 | €54,828 | €65,221 | +€10,393 | +19.0% |
| Amounts payable after more than one year | 17 | €10,660 | €0 | -€10,660 | -100.0% |
| Financial debts | 170/4 | €1,660 | €0 | -€1,660 | -100.0% |
| Other amounts payable | 178/9 | €9,000 | - | -€9,000 | |
| Amounts payable within one year | 42/48 | €44,168 | €65,221 | +€21,053 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €5,149 | €1,660 | -€3,489 | -67.8% |
| Trade debts | 44 | €531 | €608 | +€77 | +14.5% |
| Suppliers | 440/4 | €531 | €608 | +€77 | +14.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €38,487 | €62,953 | +€24,465 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,303 | €7,342 | +€2,039 | +38.4% |
| Other operating charges | 640/8 | €347 | €1,386 | +€1,039 | +299.0% |
| Gross operating margin | 9900 | €354 | -€6,306 | -€6,661 | |
| Operating profit (loss) | 9901 | -€5,296 | -€15,035 | -€9,738 | -183.9% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €180 | €66 | -€114 | -63.4% |
| Recurring financial charges | 65 | €180 | €66 | -€114 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,476 | -€15,071 | -€9,594 | -175.2% |
| Income taxes | 67/77 | - | €324 | +€324 | |
| Profit (loss) for the period | 9904 | -€5,476 | -€15,394 | -€9,918 | -181.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,476 | -€15,394 | -€9,918 | -181.1% |
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 9 October 2026 via checked.be.