ARROYAVE EQUESTRIAN SERVICES: 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.
ARROYAVE EQUESTRIAN SERVICES
Largest movements
- Cash +€42,554
up €42,554 (+3,243%), from €1,312 to €43,866
mainly Net result for the year (+€42,226) and Stocks and contracts (+€7,500)
- Stocks and contracts -€7,500
down €7,500 (-8.5%), from €88,175 to €80,675
- Receivables within one year +€1,668
up €1,668 (+44.1%), from €3,780 to €5,448
of which Trade receivables: +€3,428
- Profit (loss) carried forward +€42,226
up €42,226 (+67.5%), from €62,515 to €104,741
- Other debts -€20,417
down €20,417 (-98.7%), from €20,689 to €272
- Trade debts +€7,458
up €7,458 (+210%), from €3,559 to €11,017
- Tax, wage and social debts +€6,365
up €6,365 (+140%), from €4,550 to €10,915
- Turnover +€261,288
up €261,288 (+149%), from €174,959 to €436,247
- Purchases and services +€185,304
up €185,304 (+94.4%), from €196,278 to €381,582
- Gross operating margin +€75,984
up €75,984, from -€21,319 to €54,665
- Taxes +€9,075
up €9,075 (+705%), from €1,287 to €10,362
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 | €99,368 | €135,000 | +€35,632 | +35.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €4,442 | €3,643 | -€799 | -18.0% |
| Tangible fixed assets | 22/27 | €4,236 | €3,437 | -€799 | -18.9% |
| Plant, machinery and equipment | 23 | €3,437 | €3,437 | = | 0.0% |
| Furniture and vehicles | 24 | €799 | - | -€799 | |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €94,926 | €131,357 | +€36,431 | +38.4% |
| Stocks and contracts in progress | 3 | €88,175 | €80,675 | -€7,500 | -8.5% |
| Stocks | 30/36 | €88,175 | €80,675 | -€7,500 | -8.5% |
| Amounts receivable within one year | 40/41 | €3,780 | €5,448 | +€1,668 | +44.1% |
| Trade receivables | 40 | - | €3,428 | +€3,428 | |
| Other amounts receivable | 41 | €3,780 | €2,020 | -€1,760 | -46.6% |
| Cash at bank and in hand | 54/58 | €1,312 | €43,866 | +€42,554 | +3,243% |
| Deferred charges and accrued income | 490/1 | €1,659 | €1,368 | -€291 | -17.5% |
| Total equity and liabilities | 10/49 | €99,368 | €135,000 | +€35,632 | +35.9% |
| Equity | 10/15 | €70,570 | €112,796 | +€42,226 | +59.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | - | €1,855 | +€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Profit (loss) carried forward | 14 | €62,515 | €104,741 | +€42,226 | +67.5% |
| Amounts payable | 17/49 | €28,798 | €22,204 | -€6,594 | -22.9% |
| Amounts payable within one year | 42/48 | €28,798 | €22,204 | -€6,594 | -22.9% |
| Trade debts | 44 | €3,559 | €11,017 | +€7,458 | +210% |
| Suppliers | 440/4 | €3,559 | €11,017 | +€7,458 | +210% |
| Taxes, remuneration and social security | 45 | €4,550 | €10,915 | +€6,365 | +140% |
| Taxes | 450/3 | €4,550 | €10,915 | +€6,365 | +140% |
| Other amounts payable | 47/48 | €20,689 | €272 | -€20,417 | -98.7% |
| Turnover | 70 | €174,959 | €436,247 | +€261,288 | +149% |
| Goods, raw materials, services and sundry goods | 60/61 | €196,278 | €381,582 | +€185,304 | +94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,441 | €799 | -€1,642 | -67.3% |
| Other operating charges | 640/8 | €1,108 | €323 | -€785 | -70.8% |
| Gross operating margin | 9900 | -€21,319 | €54,665 | +€75,984 | |
| Operating profit (loss) | 9901 | -€24,868 | €53,543 | +€78,411 | |
| Financial income | 75/76B | €132 | €82 | -€50 | -37.9% |
| Recurring financial income | 75 | €132 | €82 | -€50 | -37.9% |
| Financial charges | 65/66B | €1,277 | €1,037 | -€240 | -18.8% |
| Recurring financial charges | 65 | €1,277 | €1,037 | -€240 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,013 | €52,588 | +€78,601 | |
| Income taxes | 67/77 | €1,287 | €10,362 | +€9,075 | +705% |
| Profit (loss) for the period | 9904 | -€27,300 | €42,226 | +€69,526 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,300 | €42,226 | +€69,526 |
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 15 October 2026 via checked.be.