Arrolin: 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.
Arrolin
Largest movements
- Cash +€36,076
up €36,076 (+169%), from €21,409 to €57,485
mainly Net result for the year (+€59,562) and Current investments (+€18,151)
- Current investments -€18,151
down €18,151 (-14.9%), from €121,816 to €103,666
- Receivables within one year +€10,469
up €10,469 (+52.7%), from €19,880 to €30,350
of which Other amounts receivable: +€8,603
- Reserves +€47,556
up €47,556 (+44.6%), from €106,594 to €154,150
- Other debts -€24,579
down €24,579 (-67.2%), from €36,585 to €12,006
- Tax, wage and social debts +€4,781
up €4,781 (+22.7%), from €21,041 to €25,821
- Gross operating margin +€38,536
up €38,536 (+78.3%), from €49,217 to €87,753
- Taxes +€10,496
up €10,496 (+77.5%), from €13,536 to €24,032
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 | €177,748 | €205,285 | +€27,537 | +15.5% |
| Fixed assets | 21/28 | €10,386 | €9,948 | -€438 | -4.2% |
| Tangible fixed assets | 22/27 | €10,321 | €9,883 | -€438 | -4.2% |
| Plant, machinery and equipment | 23 | €4,830 | €3,656 | -€1,174 | -24.3% |
| Furniture and vehicles | 24 | €269 | €2,541 | +€2,272 | +845% |
| Other tangible fixed assets | 26 | €5,222 | €3,685 | -€1,537 | -29.4% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €167,362 | €195,338 | +€27,975 | +16.7% |
| Amounts receivable within one year | 40/41 | €19,880 | €30,350 | +€10,469 | +52.7% |
| Trade receivables | 40 | €18,102 | €19,969 | +€1,867 | +10.3% |
| Other amounts receivable | 41 | €1,778 | €10,381 | +€8,603 | +484% |
| Current investments | 50/53 | €121,816 | €103,666 | -€18,151 | -14.9% |
| Cash at bank and in hand | 54/58 | €21,409 | €57,485 | +€36,076 | +169% |
| Deferred charges and accrued income | 490/1 | €4,256 | €3,837 | -€419 | -9.8% |
| Total equity and liabilities | 10/49 | €177,748 | €205,285 | +€27,537 | +15.5% |
| Equity | 10/15 | €112,794 | €160,350 | +€47,556 | +42.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €106,594 | €154,150 | +€47,556 | +44.6% |
| Distributable reserves | 133 | €106,594 | €154,150 | +€47,556 | +44.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,954 | €44,935 | -€20,020 | -30.8% |
| Amounts payable within one year | 42/48 | €64,703 | €44,887 | -€19,816 | -30.6% |
| Financial debts | 43 | €5,068 | €5,054 | -€14 | -0.3% |
| Credit institutions | 430/8 | €5,068 | - | -€5,068 | |
| Other loans | 439 | - | €5,054 | +€5,054 | |
| Trade debts | 44 | €2,009 | €2,006 | -€4 | -0.2% |
| Suppliers | 440/4 | €2,009 | €2,006 | -€4 | -0.2% |
| Taxes, remuneration and social security | 45 | €21,041 | €25,821 | +€4,781 | +22.7% |
| Taxes | 450/3 | €21,041 | €25,821 | +€4,781 | +22.7% |
| Other amounts payable | 47/48 | €36,585 | €12,006 | -€24,579 | -67.2% |
| Accrued charges and deferred income | 492/3 | €252 | €48 | -€204 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,288 | €3,702 | +€414 | +12.6% |
| Other operating charges | 640/8 | €1,029 | €1,148 | +€118 | +11.5% |
| Gross operating margin | 9900 | €49,217 | €87,753 | +€38,536 | +78.3% |
| Operating profit (loss) | 9901 | €44,899 | €82,902 | +€38,003 | +84.6% |
| Financial income | 75/76B | €1,071 | €1,078 | +€7 | +0.6% |
| Recurring financial income | 75 | €1,071 | €1,078 | +€7 | +0.6% |
| Financial charges | 65/66B | €395 | €387 | -€9 | -2.2% |
| Recurring financial charges | 65 | €395 | €387 | -€9 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €45,575 | €83,594 | +€38,019 | +83.4% |
| Income taxes | 67/77 | €13,536 | €24,032 | +€10,496 | +77.5% |
| Profit (loss) for the period | 9904 | €32,039 | €59,562 | +€27,523 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,039 | €59,562 | +€27,523 | +85.9% |
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 19 October 2026 via checked.be.