ARRUTI: 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.
ARRUTI
Largest movements
- Cash +€14,229
up €14,229 (+35.8%), from €39,701 to €53,929
mainly Other debts (+€8,864) and Depreciation (+€7,886)
- Tangible fixed assets -€7,886
down €7,886 (-5.1%), from €155,755 to €147,868
- Receivables within one year +€6,256
up €6,256 (+3.6%), from €172,023 to €178,279
- Other debts +€8,864
up €8,864 (+110.6%), from €8,011 to €16,875
- Profit (loss) carried forward +€7,628
up €7,628 (+3.8%), from €200,344 to €207,972
- Tax, wage and social debts -€4,387
down €4,387 (-61.4%), from €7,144 to €2,757
- Gross operating margin -€17,385
down €17,385 (-40.1%), from €43,337 to €25,952
- Taxes -€3,744
down €3,744 (-52.4%), from €7,144 to €3,400
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 | €367,478 | €380,077 | +€12,599 | +3.4% |
| Fixed assets | 21/28 | €155,755 | €147,868 | -€7,886 | -5.1% |
| Tangible fixed assets | 22/27 | €155,755 | €147,868 | -€7,886 | -5.1% |
| Land and buildings | 22 | €155,755 | €147,868 | -€7,886 | -5.1% |
| Current assets | 29/58 | €211,723 | €232,208 | +€20,485 | +9.7% |
| Amounts receivable within one year | 40/41 | €172,023 | €178,279 | +€6,256 | +3.6% |
| Other amounts receivable | 41 | €172,023 | €178,279 | +€6,256 | +3.6% |
| Cash at bank and in hand | 54/58 | €39,701 | €53,929 | +€14,229 | +35.8% |
| Total equity and liabilities | 10/49 | €367,478 | €380,077 | +€12,599 | +3.4% |
| Equity | 10/15 | €336,685 | €344,313 | +€7,628 | +2.3% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,344 | €207,972 | +€7,628 | +3.8% |
| Amounts payable | 17/49 | €30,793 | €35,763 | +€4,971 | +16.1% |
| Amounts payable within one year | 42/48 | €15,155 | €19,632 | +€4,477 | +29.5% |
| Taxes, remuneration and social security | 45 | €7,144 | €2,757 | -€4,387 | -61.4% |
| Taxes | 450/3 | €7,144 | €2,757 | -€4,387 | -61.4% |
| Other amounts payable | 47/48 | €8,011 | €16,875 | +€8,864 | +110.6% |
| Accrued charges and deferred income | 492/3 | €15,637 | €16,131 | +€494 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,886 | €7,886 | = | 0.0% |
| Other operating charges | 640/8 | €12,035 | €12,412 | +€377 | +3.1% |
| Gross operating margin | 9900 | €43,337 | €25,952 | -€17,385 | -40.1% |
| Operating profit (loss) | 9901 | €23,416 | €5,654 | -€17,762 | -75.9% |
| Financial income | 75/76B | €6,142 | €6,151 | +€9 | +0.2% |
| Recurring financial income | 75 | €6,142 | €6,151 | +€9 | +0.2% |
| Financial charges | 65/66B | €981 | €777 | -€204 | -20.8% |
| Recurring financial charges | 65 | €981 | €777 | -€204 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €28,576 | €11,028 | -€17,548 | -61.4% |
| Income taxes | 67/77 | €7,144 | €3,400 | -€3,744 | -52.4% |
| Profit (loss) for the period | 9904 | €21,432 | €7,628 | -€13,804 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,432 | €7,628 | -€13,804 | -64.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.