Arrifana: 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.
Arrifana
Largest movements
- Tangible fixed assets -€24,778
down €24,778 (-17.7%), from €139,858 to €115,079
of which Plant, machinery and equipment: -€24,046
- Cash -€6,816
down €6,816 (-30.8%), from €22,158 to €15,342
mainly Other debts (-€30,000) and Net result for the year (-€1,155)
- Other debts -€30,000
down €30,000 (-26.6%), from €112,991 to €82,991
- Gross operating margin +€3,428
up €3,428 (+16.2%), from €21,169 to €24,597
- Depreciation -€379
down €379 (-1.5%), from €25,157 to €24,778
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 | €162,168 | €130,898 | -€31,270 | -19.3% |
| Fixed assets | 21/28 | €139,858 | €115,079 | -€24,778 | -17.7% |
| Tangible fixed assets | 22/27 | €139,858 | €115,079 | -€24,778 | -17.7% |
| Plant, machinery and equipment | 23 | €138,141 | €114,095 | -€24,046 | -17.4% |
| Furniture and vehicles | 24 | €1,716 | €984 | -€733 | -42.7% |
| Current assets | 29/58 | €22,310 | €15,818 | -€6,492 | -29.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €22,158 | €15,342 | -€6,816 | -30.8% |
| Deferred charges and accrued income | 490/1 | €153 | €476 | +€323 | +212% |
| Total equity and liabilities | 10/49 | €162,168 | €130,898 | -€31,270 | -19.3% |
| Equity | 10/15 | €47,296 | €46,141 | -€1,155 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,096 | €39,941 | -€1,155 | -2.8% |
| Non-distributable reserves | 130/1 | €1,245 | €1,245 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,245 | €1,245 | = | 0.0% |
| Distributable reserves | 133 | €39,851 | €38,696 | -€1,155 | -2.9% |
| Amounts payable | 17/49 | €114,872 | €84,757 | -€30,115 | -26.2% |
| Amounts payable within one year | 42/48 | €114,872 | €84,757 | -€30,115 | -26.2% |
| Trade debts | 44 | €508 | €537 | +€29 | +5.8% |
| Suppliers | 440/4 | €508 | €537 | +€29 | +5.8% |
| Taxes, remuneration and social security | 45 | €1,373 | €1,228 | -€144 | -10.5% |
| Taxes | 450/3 | €1,373 | €1,228 | -€144 | -10.5% |
| Other amounts payable | 47/48 | €112,991 | €82,991 | -€30,000 | -26.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,157 | €24,778 | -€379 | -1.5% |
| Other operating charges | 640/8 | €573 | €753 | +€180 | +31.4% |
| Gross operating margin | 9900 | €21,169 | €24,597 | +€3,428 | +16.2% |
| Operating profit (loss) | 9901 | -€4,561 | -€935 | +€3,627 | +79.5% |
| Financial income | 75/76B | €31 | €0 | -€31 | -100% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -100% |
| Financial charges | 65/66B | €224 | €221 | -€3 | -1.4% |
| Recurring financial charges | 65 | €224 | €221 | -€3 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,754 | -€1,155 | +€3,599 | +75.7% |
| Profit (loss) for the period | 9904 | -€4,754 | -€1,155 | +€3,599 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,754 | -€1,155 | +€3,599 | +75.7% |
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.