ARRO BOUW: 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.
ARRO BOUW
Largest movements
- Cash -€28,710
down €28,710 (-99.8%), from €28,773 to €63
mainly Deferred charges and accrued income (-€28,436) and Tax, wage and social debts (-€313)
- Deferred charges and accrued income +€28,436
new in 2025: €28,436
- Tax, wage and social debts -€313
no longer reported in 2025 (was €313)
- Gross operating margin -€2,953
down €2,953 (-44.4%), from €6,654 to €3,701
- Other operating charges +€180
up €180 (+40.0%), from €449 to €629
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 | €30,283 | €30,118 | -€165 | -0.5% |
| Fixed assets | 21/28 | €1,491 | €1,491 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,491 | €1,491 | = | 0.0% |
| Furniture and vehicles | 24 | €1,491 | €1,491 | = | 0.0% |
| Current assets | 29/58 | €28,792 | €28,627 | -€165 | -0.6% |
| Amounts receivable within one year | 40/41 | - | €127 | +€127 | |
| Other amounts receivable | 41 | - | €127 | +€127 | |
| Current investments | 50/53 | €19 | - | -€19 | |
| Cash at bank and in hand | 54/58 | €28,773 | €63 | -€28,710 | -99.8% |
| Deferred charges and accrued income | 490/1 | - | €28,436 | +€28,436 | |
| Total equity and liabilities | 10/49 | €30,283 | €30,118 | -€165 | -0.5% |
| Equity | 10/15 | €29,969 | €30,118 | +€148 | +0.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,969 | €28,118 | +€148 | +0.5% |
| Amounts payable | 17/49 | €313 | - | -€313 | |
| Amounts payable within one year | 42/48 | €313 | - | -€313 | |
| Taxes, remuneration and social security | 45 | €313 | - | -€313 | |
| Taxes | 450/3 | €313 | - | -€313 | |
| Other operating charges | 640/8 | €449 | €629 | +€180 | +40.0% |
| Gross operating margin | 9900 | €6,654 | €3,701 | -€2,953 | -44.4% |
| Operating profit (loss) | 9901 | €6,205 | €3,072 | -€3,133 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €6,205 | €3,072 | -€3,133 | -50.5% |
| Income taxes | 67/77 | €2,924 | €2,924 | = | 0.0% |
| Profit (loss) for the period | 9904 | €3,281 | €148 | -€3,133 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,281 | €148 | -€3,133 | -95.5% |
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 26 October 2026 via checked.be.