ARSLAN PNEUS: 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.
ARSLAN PNEUS
Largest movements
- Tangible fixed assets -€9,818
down €9,818 (-25.4%), from €38,712 to €28,894
of which Furniture and vehicles: -€8,721
- Stocks and contracts +€2,622
up €2,622 (+7.0%), from €37,409 to €40,031
- Trade debts -€7,176
down €7,176 (-63.9%), from €11,223 to €4,047
- Debts after one year -€6,611
down €6,611 (-26.5%), from €24,919 to €18,308
- Tax, wage and social debts +€5,200
up €5,200 (+767%), from €678 to €5,877
- Other debts +€4,166
up €4,166 (+46.5%), from €8,955 to €13,121
- Profit (loss) carried forward -€1,922
down €1,922 (-25.2%), from €7,634 to €5,713
- Depreciation +€2,049
up €2,049 (+26.4%), from €7,769 to €9,818
- Taxes +€1,647
up €1,647 (+278%), from €593 to €2,239
- Gross operating margin +€1,032
up €1,032 (+8.5%), from €12,099 to €13,130
- Other operating charges -€907
down €907 (-34.7%), from €2,610 to €1,703
- Financial charges -€547
down €547 (-35.3%), from €1,549 to €1,002
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 | €80,020 | €73,677 | -€6,343 | -7.9% |
| Fixed assets | 21/28 | €38,712 | €29,019 | -€9,693 | -25.0% |
| Tangible fixed assets | 22/27 | €38,712 | €28,894 | -€9,818 | -25.4% |
| Plant, machinery and equipment | 23 | €1,097 | - | -€1,097 | |
| Furniture and vehicles | 24 | €37,614 | €28,894 | -€8,721 | -23.2% |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €41,309 | €44,658 | +€3,350 | +8.1% |
| Stocks and contracts in progress | 3 | €37,409 | €40,031 | +€2,622 | +7.0% |
| Stocks | 30/36 | €37,409 | €40,031 | +€2,622 | +7.0% |
| Amounts receivable within one year | 40/41 | €50 | - | -€50 | |
| Trade receivables | 40 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €316 | €622 | +€307 | +97.1% |
| Deferred charges and accrued income | 490/1 | €3,534 | €4,005 | +€471 | +13.3% |
| Total equity and liabilities | 10/49 | €80,020 | €73,677 | -€6,343 | -7.9% |
| Equity | 10/15 | €27,634 | €25,713 | -€1,922 | -7.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,634 | €5,713 | -€1,922 | -25.2% |
| Amounts payable | 17/49 | €52,386 | €47,964 | -€4,422 | -8.4% |
| Amounts payable after more than one year | 17 | €24,919 | €18,308 | -€6,611 | -26.5% |
| Financial debts | 170/4 | €24,919 | €18,308 | -€6,611 | -26.5% |
| Amounts payable within one year | 42/48 | €27,467 | €29,657 | +€2,189 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €6,611 | €6,611 | = | 0.0% |
| Trade debts | 44 | €11,223 | €4,047 | -€7,176 | -63.9% |
| Suppliers | 440/4 | €11,223 | €4,047 | -€7,176 | -63.9% |
| Taxes, remuneration and social security | 45 | €678 | €5,877 | +€5,200 | +767% |
| Taxes | 450/3 | €678 | €5,877 | +€5,200 | +767% |
| Other amounts payable | 47/48 | €8,955 | €13,121 | +€4,166 | +46.5% |
| Remuneration, social security and pensions | 62 | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,769 | €9,818 | +€2,049 | +26.4% |
| Other operating charges | 640/8 | €2,610 | €1,703 | -€907 | -34.7% |
| Gross operating margin | 9900 | €12,099 | €13,130 | +€1,032 | +8.5% |
| Operating profit (loss) | 9901 | €1,720 | €1,319 | -€400 | -23.3% |
| Financial charges | 65/66B | €1,549 | €1,002 | -€547 | -35.3% |
| Recurring financial charges | 65 | €1,549 | €1,002 | -€547 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €171 | €318 | +€147 | +85.8% |
| Income taxes | 67/77 | €593 | €2,239 | +€1,647 | +278% |
| Profit (loss) for the period | 9904 | -€421 | -€1,922 | -€1,500 | -356% |
| Profit (loss) for the period to be appropriated | 9905 | -€421 | -€1,922 | -€1,500 | -356% |
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 29 October 2026 via checked.be.