ARRO INTERIEUR: 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 INTERIEUR
Largest movements
- Receivables within one year -€88,283
down €88,283 (-87.3%), from €101,180 to €12,897
of which Trade receivables: -€81,242
- Deferred charges and accrued income -€56,909
down €56,909 (-96.8%), from €58,780 to €1,871
- Cash -€44,877
down €44,877 (-19.8%), from €226,534 to €181,657
mainly Accrued charges and deferred income (-€175,472) and Debts after one year (-€36,792)
- Tangible fixed assets -€35,220
down €35,220 (-21.1%), from €167,100 to €131,880
of which Plant, machinery and equipment: -€28,543
- Accrued charges and deferred income -€175,472
down €175,472 (-100%), from €175,472 to €0
- Debts after one year -€36,792
down €36,792 (-49.2%), from €74,734 to €37,943
- Trade debts -€19,119
down €19,119 (-61.0%), from €31,341 to €12,221
- Reserves +€19,008
up €19,008 (+16.9%), from €112,636 to €131,644
- Advances received -€9,261
down €9,261 (-100%), from €9,261 to €0
- Depreciation +€3,551
up €3,551 (+6.5%), from €54,676 to €58,228
- Taxes +€1,139
up €1,139 (+29.4%), from €3,869 to €5,008
- Financial charges -€957
down €957 (-16.9%), from €5,672 to €4,715
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 | €572,579 | €344,791 | -€227,789 | -39.8% |
| Fixed assets | 21/28 | €167,100 | €131,880 | -€35,220 | -21.1% |
| Tangible fixed assets | 22/27 | €167,100 | €131,880 | -€35,220 | -21.1% |
| Plant, machinery and equipment | 23 | €82,895 | €54,351 | -€28,543 | -34.4% |
| Furniture and vehicles | 24 | €57,726 | €54,229 | -€3,497 | -6.1% |
| Other tangible fixed assets | 26 | €26,479 | €23,300 | -€3,179 | -12.0% |
| Current assets | 29/58 | €405,480 | €212,911 | -€192,569 | -47.5% |
| Stocks and contracts in progress | 3 | €18,986 | €16,486 | -€2,500 | -13.2% |
| Stocks | 30/36 | €18,986 | €16,486 | -€2,500 | -13.2% |
| Amounts receivable within one year | 40/41 | €101,180 | €12,897 | -€88,283 | -87.3% |
| Trade receivables | 40 | €83,907 | €2,665 | -€81,242 | -96.8% |
| Other amounts receivable | 41 | €17,273 | €10,232 | -€7,041 | -40.8% |
| Cash at bank and in hand | 54/58 | €226,534 | €181,657 | -€44,877 | -19.8% |
| Deferred charges and accrued income | 490/1 | €58,780 | €1,871 | -€56,909 | -96.8% |
| Total equity and liabilities | 10/49 | €572,579 | €344,791 | -€227,789 | -39.8% |
| Equity | 10/15 | €162,636 | €181,644 | +€19,008 | +11.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €112,636 | €131,644 | +€19,008 | +16.9% |
| Distributable reserves | 133 | €112,636 | €131,644 | +€19,008 | +16.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €409,944 | €163,147 | -€246,797 | -60.2% |
| Amounts payable after more than one year | 17 | €74,734 | €37,943 | -€36,792 | -49.2% |
| Financial debts | 170/4 | €74,734 | €37,943 | -€36,792 | -49.2% |
| Amounts payable within one year | 42/48 | €159,737 | €125,204 | -€34,533 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €50,295 | €49,581 | -€713 | -1.4% |
| Trade debts | 44 | €31,341 | €12,221 | -€19,119 | -61.0% |
| Suppliers | 440/4 | €31,341 | €12,221 | -€19,119 | -61.0% |
| Advances received on contracts in progress | 46 | €9,261 | €0 | -€9,261 | -100% |
| Taxes, remuneration and social security | 45 | €1,398 | €1,398 | = | 0.0% |
| Taxes | 450/3 | €1,398 | €1,398 | = | 0.0% |
| Other amounts payable | 47/48 | €67,442 | €62,003 | -€5,439 | -8.1% |
| Accrued charges and deferred income | 492/3 | €175,472 | €0 | -€175,472 | -100% |
| Non-recurring operating income | 76A | - | €1,326 | +€1,326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,676 | €58,228 | +€3,551 | +6.5% |
| Other operating charges | 640/8 | €892 | €1,575 | +€682 | +76.5% |
| Gross operating margin | 9900 | €85,311 | €85,285 | -€26 | 0.0% |
| Operating profit (loss) | 9901 | €29,743 | €25,483 | -€4,260 | -14.3% |
| Financial income | 75/76B | €2,726 | €3,249 | +€523 | +19.2% |
| Recurring financial income | 75 | €2,726 | €3,249 | +€523 | +19.2% |
| Financial charges | 65/66B | €5,672 | €4,715 | -€957 | -16.9% |
| Recurring financial charges | 65 | €5,672 | €4,715 | -€957 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €26,797 | €24,017 | -€2,781 | -10.4% |
| Income taxes | 67/77 | €3,869 | €5,008 | +€1,139 | +29.4% |
| Profit (loss) for the period | 9904 | €22,928 | €19,008 | -€3,920 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,928 | €19,008 | -€3,920 | -17.1% |
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 21 October 2026 via checked.be.