Arro Loni: 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 Loni
Largest movements
- Cash +€37,001
up €37,001 (+80.4%), from €45,995 to €82,996
mainly Net result for the year (+€33,705) and Depreciation (+€24,413)
- Tangible fixed assets -€24,413
down €24,413 (-33.2%), from €73,541 to €49,128
of which Furniture and vehicles: -€12,413
- Reserves +€33,705
up €33,705 (+62.7%), from €53,715 to €87,420
- Debts after one year -€10,136
down €10,136 (-28.3%), from €35,788 to €25,652
- Tax, wage and social debts -€9,776
down €9,776 (-52.1%), from €18,776 to €9,000
- Other debts -€1,600
no longer reported in 2025 (was €1,600)
- Depreciation +€8,124
up €8,124 (+49.9%), from €16,289 to €24,413
- Gross operating margin -€4,154
down €4,154 (-5.5%), from €75,068 to €70,914
- Taxes -€2,391
down €2,391 (-21.0%), from €11,391 to €9,000
- Other operating charges -€1,093
down €1,093 (-47.5%), from €2,301 to €1,208
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 | €119,536 | €132,412 | +€12,876 | +10.8% |
| Fixed assets | 21/28 | €73,541 | €49,128 | -€24,413 | -33.2% |
| Tangible fixed assets | 22/27 | €73,541 | €49,128 | -€24,413 | -33.2% |
| Furniture and vehicles | 24 | €49,541 | €37,128 | -€12,413 | -25.1% |
| Other tangible fixed assets | 26 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Current assets | 29/58 | €45,995 | €83,284 | +€37,289 | +81.1% |
| Amounts receivable within one year | 40/41 | €0 | €288 | +€288 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €288 | +€288 | |
| Cash at bank and in hand | 54/58 | €45,995 | €82,996 | +€37,001 | +80.4% |
| Total equity and liabilities | 10/49 | €119,536 | €132,412 | +€12,876 | +10.8% |
| Equity | 10/15 | €53,715 | €87,420 | +€33,705 | +62.7% |
| Reserves | 13 | €53,715 | €87,420 | +€33,705 | +62.7% |
| Distributable reserves | 133 | €53,715 | €87,420 | +€33,705 | +62.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €65,821 | €44,992 | -€20,829 | -31.6% |
| Amounts payable after more than one year | 17 | €35,788 | €25,652 | -€10,136 | -28.3% |
| Financial debts | 170/4 | €35,788 | €25,652 | -€10,136 | -28.3% |
| Amounts payable within one year | 42/48 | €30,033 | €19,340 | -€10,693 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €9,657 | €10,340 | +€683 | +7.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,776 | €9,000 | -€9,776 | -52.1% |
| Taxes | 450/3 | €18,776 | €9,000 | -€9,776 | -52.1% |
| Other amounts payable | 47/48 | €1,600 | - | -€1,600 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,289 | €24,413 | +€8,124 | +49.9% |
| Other operating charges | 640/8 | €2,301 | €1,208 | -€1,093 | -47.5% |
| Gross operating margin | 9900 | €75,068 | €70,914 | -€4,154 | -5.5% |
| Operating profit (loss) | 9901 | €56,478 | €45,293 | -€11,185 | -19.8% |
| Financial charges | 65/66B | €2,071 | €2,588 | +€517 | +24.9% |
| Recurring financial charges | 65 | €2,071 | €2,588 | +€517 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €54,407 | €42,705 | -€11,702 | -21.5% |
| Income taxes | 67/77 | €11,391 | €9,000 | -€2,391 | -21.0% |
| Profit (loss) for the period | 9904 | €43,016 | €33,705 | -€9,311 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,016 | €33,705 | -€9,311 | -21.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.