ARSLAN S: 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.
ARSLAN S
Largest movements
- Tangible fixed assets +€30,590
up €30,590 (+1129.2%), from €2,709 to €33,299
of which Plant, machinery and equipment: +€28,192
- Cash +€15,663
up €15,663 (+258.2%), from €6,066 to €21,729
mainly Debts after one year (+€60,135) and Current portion of long-term debt (+€4,202)
- Receivables within one year -€1,961
down €1,961 (-31.3%), from €6,270 to €4,309
of which Other amounts receivable: -€1,161
- Debts after one year +€60,135
new in 2023: €60,135
- Profit (loss) carried forward -€21,270
down €21,270 (-188.1%), from -€11,307 to -€32,577
- Current portion of long-term debt +€4,202
up €4,202 (+140.1%), from €3,000 to €7,202
- Trade debts +€2,556
up €2,556 (+341.7%), from €748 to €3,304
- Other debts -€2,344
down €2,344 (-10.6%), from €22,201 to €19,857
- Turnover +€92,679
new in 2023: €92,679
- Purchases and services +€81,806
up €81,806 (+309.5%), from €26,431 to €108,237
- Gross operating margin -€12,529
down €12,529 (-413.6%), from -€3,029 to -€15,558
- Depreciation +€1,845
up €1,845 (+1117.9%), from €165 to €2,010
- Financial charges +€1,754
up €1,754 (+353.9%), from €495 to €2,249
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,433 | €59,397 | +€43,964 | +284.9% |
| Fixed assets | 21/28 | €2,709 | €33,299 | +€30,590 | +1129.2% |
| Tangible fixed assets | 22/27 | €2,709 | €33,299 | +€30,590 | +1129.2% |
| Plant, machinery and equipment | 23 | €2,709 | €30,900 | +€28,192 | +1040.7% |
| Furniture and vehicles | 24 | - | €2,398 | +€2,398 | |
| Current assets | 29/58 | €12,724 | €26,099 | +€13,374 | +105.1% |
| Amounts receivable within one year | 40/41 | €6,270 | €4,309 | -€1,961 | -31.3% |
| Trade receivables | 40 | €2,210 | €1,410 | -€800 | -36.2% |
| Other amounts receivable | 41 | €4,060 | €2,899 | -€1,161 | -28.6% |
| Cash at bank and in hand | 54/58 | €6,066 | €21,729 | +€15,663 | +258.2% |
| Deferred charges and accrued income | 490/1 | €389 | €61 | -€328 | -84.3% |
| Total equity and liabilities | 10/49 | €15,433 | €59,397 | +€43,964 | +284.9% |
| Equity | 10/15 | -€11,306 | -€32,576 | -€21,270 | -188.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,307 | -€32,577 | -€21,270 | -188.1% |
| Amounts payable | 17/49 | €26,740 | €91,973 | +€65,234 | +244.0% |
| Amounts payable after more than one year | 17 | - | €60,135 | +€60,135 | |
| Financial debts | 170/4 | - | €60,135 | +€60,135 | |
| Amounts payable within one year | 42/48 | €26,740 | €31,839 | +€5,099 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €7,202 | +€4,202 | +140.1% |
| Trade debts | 44 | €748 | €3,304 | +€2,556 | +341.7% |
| Suppliers | 440/4 | €748 | €3,304 | +€2,556 | +341.7% |
| Taxes, remuneration and social security | 45 | €791 | €1,476 | +€685 | +86.6% |
| Taxes | 450/3 | €791 | €376 | -€415 | -52.5% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €22,201 | €19,857 | -€2,344 | -10.6% |
| Turnover | 70 | - | €92,679 | +€92,679 | |
| Goods, raw materials, services and sundry goods | 60/61 | €26,431 | €108,237 | +€81,806 | +309.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €2,010 | +€1,845 | +1117.9% |
| Other operating charges | 640/8 | €887 | €1,452 | +€565 | +63.6% |
| Gross operating margin | 9900 | -€3,029 | -€15,558 | -€12,529 | -413.6% |
| Operating profit (loss) | 9901 | -€4,082 | -€19,021 | -€14,939 | -366.0% |
| Financial income | 75/76B | €443 | €0 | -€443 | -99.9% |
| Recurring financial income | 75 | €443 | €0 | -€443 | -99.9% |
| Non-recurring financial income | 76B | €443 | - | -€443 | |
| Financial charges | 65/66B | €495 | €2,249 | +€1,754 | +353.9% |
| Recurring financial charges | 65 | €495 | €2,249 | +€1,754 | +353.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,134 | -€21,270 | -€17,136 | -414.5% |
| Profit (loss) for the period | 9904 | -€4,134 | -€21,270 | -€17,136 | -414.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,134 | -€21,270 | -€17,136 | -414.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.