ARRI: 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.
ARRI
Largest movements
- Cash +€88,962
up €88,962 (+108%), from €82,381 to €171,343
mainly Net result for the year (+€74,824) and Other debts (+€19,873)
- Current investments +€19,842
new in 2026: €19,842
- Receivables within one year -€15,125
down €15,125 (-50.0%), from €30,250 to €15,125
- Reserves +€75,000
up €75,000 (+100%), from €75,000 to €150,000
- Other debts +€19,873
up €19,873 (+130%), from €15,238 to €35,111
- Tax, wage and social debts -€2,866
down €2,866 (-14.5%), from €19,742 to €16,877
- Financial charges +€1,928
up €1,928 (+6,056%), from €32 to €1,959
- Depreciation -€1,614
no longer reported in 2026 (was €1,614)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,631 | €206,309 | +€93,678 | +83.2% |
| Current assets | 29/58 | €112,631 | €206,309 | +€93,678 | +83.2% |
| Amounts receivable within one year | 40/41 | €30,250 | €15,125 | -€15,125 | -50.0% |
| Trade receivables | 40 | €30,250 | €15,125 | -€15,125 | -50.0% |
| Current investments | 50/53 | - | €19,842 | +€19,842 | |
| Cash at bank and in hand | 54/58 | €82,381 | €171,343 | +€88,962 | +108% |
| Total equity and liabilities | 10/49 | €112,631 | €206,309 | +€93,678 | +83.2% |
| Equity | 10/15 | €75,320 | €150,145 | +€74,824 | +99.3% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €75,000 | €150,000 | +€75,000 | +100% |
| Distributable reserves | 133 | €75,000 | €150,000 | +€75,000 | +100% |
| Profit (loss) carried forward | 14 | €260 | €85 | -€176 | -67.5% |
| Amounts payable | 17/49 | €37,311 | €56,165 | +€18,854 | +50.5% |
| Amounts payable within one year | 42/48 | €37,311 | €54,382 | +€17,072 | +45.8% |
| Trade debts | 44 | €2,331 | €2,395 | +€65 | +2.8% |
| Suppliers | 440/4 | €2,331 | €2,395 | +€65 | +2.8% |
| Taxes, remuneration and social security | 45 | €19,742 | €16,877 | -€2,866 | -14.5% |
| Taxes | 450/3 | €19,742 | €16,877 | -€2,866 | -14.5% |
| Other amounts payable | 47/48 | €15,238 | €35,111 | +€19,873 | +130% |
| Accrued charges and deferred income | 492/3 | - | €1,782 | +€1,782 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,614 | - | -€1,614 | |
| Other operating charges | 640/8 | €387 | €528 | +€140 | +36.2% |
| Gross operating margin | 9900 | €103,794 | €103,881 | +€87 | +0.1% |
| Operating profit (loss) | 9901 | €101,792 | €103,354 | +€1,561 | +1.5% |
| Financial charges | 65/66B | €32 | €1,959 | +€1,928 | +6,056% |
| Recurring financial charges | 65 | €32 | €1,959 | +€1,928 | +6,056% |
| Profit (loss) for the period before taxes | 9903 | €101,760 | €101,394 | -€366 | -0.4% |
| Income taxes | 67/77 | €26,500 | €26,570 | +€70 | +0.3% |
| Profit (loss) for the period | 9904 | €75,260 | €74,824 | -€436 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,260 | €74,824 | -€436 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.