ARRIBA: 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.
ARRIBA
Largest movements
- Cash +€4,505
up €4,505 (+16.0%), from €28,128 to €32,632
mainly Depreciation (+€3,557) and Tax, wage and social debts (+€2,425)
- Tangible fixed assets -€3,557
down €3,557 (-60.3%), from €5,899 to €2,342
of which Plant, machinery and equipment: -€3,054
- Receivables within one year +€1,800
up €1,800 (+539%), from €334 to €2,135
of which Trade receivables: +€1,800
- Tax, wage and social debts +€2,425
up €2,425 (+263%), from €921 to €3,345
of which Taxes: +€2,605
- Profit (loss) carried forward +€1,450
up €1,450 (+33.6%), from -€4,322 to -€2,871
- Other debts -€1,127
down €1,127 (-19.7%), from €5,713 to €4,586
- Gross operating margin -€8,606
down €8,606 (-57.1%), from €15,065 to €6,458
- Staff costs -€8,230
no longer reported in 2025 (was €8,230)
- Taxes +€1,248
up €1,248 (+4,584%), from €27 to €1,275
- Other operating charges -€954
down €954 (-89.4%), from €1,067 to €113
- Depreciation -€448
down €448 (-11.2%), from €4,005 to €3,557
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 | €36,397 | €39,145 | +€2,748 | +7.6% |
| Fixed assets | 21/28 | €7,935 | €4,378 | -€3,557 | -44.8% |
| Tangible fixed assets | 22/27 | €5,899 | €2,342 | -€3,557 | -60.3% |
| Plant, machinery and equipment | 23 | €4,764 | €1,710 | -€3,054 | -64.1% |
| Furniture and vehicles | 24 | €1,134 | €632 | -€503 | -44.3% |
| Financial fixed assets | 28 | €2,036 | €2,036 | = | 0.0% |
| Current assets | 29/58 | €28,462 | €34,767 | +€6,305 | +22.2% |
| Amounts receivable within one year | 40/41 | €334 | €2,135 | +€1,800 | +539% |
| Trade receivables | 40 | - | €1,800 | +€1,800 | |
| Other amounts receivable | 41 | €334 | €334 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,128 | €32,632 | +€4,505 | +16.0% |
| Total equity and liabilities | 10/49 | €36,397 | €39,145 | +€2,748 | +7.6% |
| Equity | 10/15 | €29,764 | €31,214 | +€1,450 | +4.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,322 | -€2,871 | +€1,450 | +33.6% |
| Amounts payable | 17/49 | €6,634 | €7,931 | +€1,298 | +19.6% |
| Amounts payable within one year | 42/48 | €6,634 | €7,931 | +€1,298 | +19.6% |
| Taxes, remuneration and social security | 45 | €921 | €3,345 | +€2,425 | +263% |
| Taxes | 450/3 | €741 | €3,345 | +€2,605 | +352% |
| Remuneration and social security | 454/9 | €180 | - | -€180 | |
| Other amounts payable | 47/48 | €5,713 | €4,586 | -€1,127 | -19.7% |
| Remuneration, social security and pensions | 62 | €8,230 | - | -€8,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,005 | €3,557 | -€448 | -11.2% |
| Other operating charges | 640/8 | €1,067 | €113 | -€954 | -89.4% |
| Non-recurring operating charges | 66A | €1,415 | - | -€1,415 | |
| Gross operating margin | 9900 | €15,065 | €6,458 | -€8,606 | -57.1% |
| Operating profit (loss) | 9901 | €348 | €2,788 | +€2,440 | +701% |
| Financial income | 75/76B | €137 | - | -€137 | |
| Recurring financial income | 75 | €137 | - | -€137 | |
| Financial charges | 65/66B | €40 | €63 | +€23 | +58.1% |
| Recurring financial charges | 65 | €40 | €63 | +€23 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €445 | €2,725 | +€2,281 | +513% |
| Income taxes | 67/77 | €27 | €1,275 | +€1,248 | +4,584% |
| Profit (loss) for the period | 9904 | €418 | €1,450 | +€1,033 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €418 | €1,450 | +€1,033 | +247% |
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 18 October 2026 via checked.be.