Arrow Fit: what changed
Two fiscal 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.
Arrow Fit
Largest movements
- Current investments +€22,500
up €22,500 (+112.5%), from €20,000 to €42,500
- Cash +€10,723
up €10,723 (+95.1%), from €11,281 to €22,004
mainly Net result for the year (+€32,878) and Depreciation (+€7,813)
- Receivables within one year +€8,008
up €8,008 (+50.7%), from €15,793 to €23,801
of which Trade receivables: +€14,556
- Tangible fixed assets -€5,320
down €5,320 (-13.2%), from €40,423 to €35,103
of which Plant, machinery and equipment: -€4,372
- Reserves +€96,332
new in 2025: €96,332
- Profit (loss) carried forward -€63,454
down €63,454 (-100.0%), from €63,454 to €0
- Accrued charges and deferred income -€4,445
down €4,445 (-100.0%), from €4,445 to €0
- Tax, wage and social debts +€3,959
up €3,959 (+928.7%), from €426 to €4,386
- Debts after one year +€1,568
up €1,568 (+18.8%), from €8,326 to €9,893
of which Other amounts payable: +€7,500
- Turnover -€145,742
no longer reported in 2025 (was €145,742)
- Purchases and services -€111,163
no longer reported in 2025 (was €111,163)
- Gross operating margin +€20,001
up €20,001 (+57.8%), from €34,579 to €54,580
- Financial income -€8,726
down €8,726 (-96.4%), from €9,052 to €325
of which Non-recurring financial income: -€9,052
- Taxes +€5,470
up €5,470 (+73.4%), from €7,452 to €12,922
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.
Cash bridge derived
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 | €91,120 | €125,908 | +€34,789 | +38.2% |
| Fixed assets | 21/28 | €44,039 | €37,603 | -€6,436 | -14.6% |
| Intangible fixed assets | 21 | €1,116 | €0 | -€1,116 | -100.0% |
| Tangible fixed assets | 22/27 | €40,423 | €35,103 | -€5,320 | -13.2% |
| Plant, machinery and equipment | 23 | €28,941 | €24,569 | -€4,372 | -15.1% |
| Furniture and vehicles | 24 | €8,049 | €7,788 | -€261 | -3.2% |
| Other tangible fixed assets | 26 | €3,433 | €2,746 | -€687 | -20.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €47,081 | €88,305 | +€41,224 | +87.6% |
| Amounts receivable within one year | 40/41 | €15,793 | €23,801 | +€8,008 | +50.7% |
| Trade receivables | 40 | €9,245 | €23,801 | +€14,556 | +157.4% |
| Other amounts receivable | 41 | €6,548 | €0 | -€6,548 | -100.0% |
| Current investments | 50/53 | €20,000 | €42,500 | +€22,500 | +112.5% |
| Cash at bank and in hand | 54/58 | €11,281 | €22,004 | +€10,723 | +95.1% |
| Deferred charges and accrued income | 490/1 | €7 | - | -€7 | |
| Total equity and liabilities | 10/49 | €91,120 | €125,908 | +€34,789 | +38.2% |
| Equity | 10/15 | €66,454 | €99,332 | +€32,878 | +49.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €96,332 | +€96,332 | |
| Distributable reserves | 133 | - | €96,332 | +€96,332 | |
| Profit (loss) carried forward | 14 | €63,454 | €0 | -€63,454 | -100.0% |
| Amounts payable | 17/49 | €24,666 | €26,576 | +€1,910 | +7.7% |
| Amounts payable after more than one year | 17 | €8,326 | €9,893 | +€1,568 | +18.8% |
| Financial debts | 170/4 | €8,326 | €2,393 | -€5,932 | -71.3% |
| Other amounts payable | 178/9 | - | €7,500 | +€7,500 | |
| Amounts payable within one year | 42/48 | €11,895 | €16,683 | +€4,788 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €2,368 | €3,716 | +€1,348 | +56.9% |
| Trade debts | 44 | €83 | €239 | +€156 | +189.0% |
| Suppliers | 440/4 | €83 | €239 | +€156 | +189.0% |
| Taxes, remuneration and social security | 45 | €426 | €4,386 | +€3,959 | +928.7% |
| Taxes | 450/3 | €426 | €4,386 | +€3,959 | +928.7% |
| Other amounts payable | 47/48 | €9,018 | €8,343 | -€675 | -7.5% |
| Accrued charges and deferred income | 492/3 | €4,445 | €0 | -€4,445 | -100.0% |
| Turnover | 70 | €145,742 | - | -€145,742 | |
| Goods, raw materials, services and sundry goods | 60/61 | €111,163 | - | -€111,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,344 | €7,813 | +€1,469 | +23.2% |
| Other operating charges | 640/8 | €367 | €664 | +€297 | +80.9% |
| Gross operating margin | 9900 | €34,579 | €54,580 | +€20,001 | +57.8% |
| Operating profit (loss) | 9901 | €27,868 | €46,103 | +€18,235 | +65.4% |
| Financial income | 75/76B | €9,052 | €325 | -€8,726 | -96.4% |
| Recurring financial income | 75 | €9,052 | €325 | -€8,726 | -96.4% |
| Non-recurring financial income | 76B | €9,052 | - | -€9,052 | |
| Financial charges | 65/66B | €1,224 | €628 | -€596 | -48.7% |
| Recurring financial charges | 65 | €1,224 | €628 | -€596 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €35,696 | €45,801 | +€10,105 | +28.3% |
| Income taxes | 67/77 | €7,452 | €12,922 | +€5,470 | +73.4% |
| Profit (loss) for the period | 9904 | €28,243 | €32,878 | +€4,635 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,243 | €32,878 | +€4,635 | +16.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.