ARS STATISTICA: 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.
ARS STATISTICA
Largest movements
- Tangible fixed assets -€7,665
down €7,665 (-10.7%), from €71,646 to €63,981
of which Plant, machinery and equipment: -€5,246
- Receivables within one year +€1,712
up €1,712 (+70.1%), from €2,441 to €4,152
of which Other amounts receivable: +€1,500
- Other debts -€4,829
no longer reported in 2025 (was €4,829)
- Taxes +€2,273
up €2,273, from -€2,069 to €204
- Financial charges -€1,775
down €1,775 (-95.5%), from €1,859 to €84
- Gross operating margin -€1,509
down €1,509 (-14.8%), from €10,187 to €8,678
- Financial income +€254
up €254 (+112%), from €227 to €481
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 | €126,234 | €121,429 | -€4,804 | -3.8% |
| Fixed assets | 21/28 | €71,646 | €63,981 | -€7,665 | -10.7% |
| Tangible fixed assets | 22/27 | €71,646 | €63,981 | -€7,665 | -10.7% |
| Land and buildings | 22 | €18,290 | €16,277 | -€2,014 | -11.0% |
| Plant, machinery and equipment | 23 | €51,932 | €46,686 | -€5,246 | -10.1% |
| Furniture and vehicles | 24 | €1,423 | €1,018 | -€405 | -28.5% |
| Current assets | 29/58 | €54,588 | €57,448 | +€2,861 | +5.2% |
| Amounts receivable within one year | 40/41 | €2,441 | €4,152 | +€1,712 | +70.1% |
| Trade receivables | 40 | - | €212 | +€212 | |
| Other amounts receivable | 41 | €2,441 | €3,940 | +€1,500 | +61.5% |
| Cash at bank and in hand | 54/58 | €52,147 | €53,296 | +€1,149 | +2.2% |
| Total equity and liabilities | 10/49 | €126,234 | €121,429 | -€4,804 | -3.8% |
| Equity | 10/15 | €121,404 | €121,348 | -€56 | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,944 | €100,888 | -€56 | -0.1% |
| Amounts payable | 17/49 | €4,829 | €81 | -€4,748 | -98.3% |
| Amounts payable within one year | 42/48 | €4,829 | €81 | -€4,748 | -98.3% |
| Trade debts | 44 | €0 | - | -€0 | |
| Suppliers | 440/4 | €0 | - | -€0 | |
| Taxes, remuneration and social security | 45 | - | €81 | +€81 | |
| Taxes | 450/3 | - | €81 | +€81 | |
| Other amounts payable | 47/48 | €4,829 | - | -€4,829 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,026 | €8,927 | -€100 | -1.1% |
| Gross operating margin | 9900 | €10,187 | €8,678 | -€1,509 | -14.8% |
| Operating profit (loss) | 9901 | €1,161 | -€249 | -€1,409 | |
| Financial income | 75/76B | €227 | €481 | +€254 | +112% |
| Recurring financial income | 75 | €227 | €481 | +€254 | +112% |
| Financial charges | 65/66B | €1,859 | €84 | -€1,775 | -95.5% |
| Recurring financial charges | 65 | €1,859 | €84 | -€1,775 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | -€471 | €148 | +€619 | |
| Income taxes | 67/77 | -€2,069 | €204 | +€2,273 | |
| Profit (loss) for the period | 9904 | €1,598 | -€56 | -€1,654 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,598 | -€56 | -€1,654 |
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 17 October 2026 via checked.be.