ARTHMOBILE-GREZ: 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.
ARTHMOBILE-GREZ
Largest movements
- Tangible fixed assets +€58,750
up €58,750 (+19.0%), from €309,564 to €368,314
of which Land and buildings: +€32,596
- Receivables within one year -€10,588
down €10,588 (-12.7%), from €83,401 to €72,813
of which Trade receivables: -€16,230
- Cash -€5,419
down €5,419 (-44.0%), from €12,309 to €6,890
mainly Investment in fixed assets (net) (-€84,277) and Trade debts (-€30,203)
- Profit (loss) carried forward +€52,771
up €52,771 (+31.3%), from €168,369 to €221,139
- Trade debts -€30,203
down €30,203 (-47.7%), from €63,361 to €33,158
- Debts after one year +€19,609
up €19,609 (+92.9%), from €21,098 to €40,708
- Tax, wage and social debts -€15,249
down €15,249 (-21.2%), from €71,765 to €56,517
of which Taxes: -€21,816
- Current portion of long-term debt +€12,206
up €12,206 (+45.9%), from €26,590 to €38,796
- Gross operating margin +€23,784
up €23,784 (+7.0%), from €339,260 to €363,044
- Staff costs +€18,531
up €18,531 (+7.9%), from €233,654 to €252,186
- Depreciation +€10,154
up €10,154 (+62.8%), from €16,171 to €26,325
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 | €423,638 | €466,118 | +€42,480 | +10.0% |
| Fixed assets | 21/28 | €310,955 | €368,907 | +€57,952 | +18.6% |
| Intangible fixed assets | 21 | €1,271 | €273 | -€998 | -78.5% |
| Tangible fixed assets | 22/27 | €309,564 | €368,314 | +€58,750 | +19.0% |
| Land and buildings | 22 | €296,609 | €329,205 | +€32,596 | +11.0% |
| Plant, machinery and equipment | 23 | €8,827 | €35,963 | +€27,135 | +307% |
| Furniture and vehicles | 24 | €4,128 | €3,146 | -€982 | -23.8% |
| Financial fixed assets | 28 | €120 | €320 | +€200 | +167% |
| Current assets | 29/58 | €112,683 | €97,211 | -€15,472 | -13.7% |
| Stocks and contracts in progress | 3 | €15,682 | €13,877 | -€1,805 | -11.5% |
| Stocks | 30/36 | €15,682 | €13,877 | -€1,805 | -11.5% |
| Amounts receivable within one year | 40/41 | €83,401 | €72,813 | -€10,588 | -12.7% |
| Trade receivables | 40 | €82,634 | €66,404 | -€16,230 | -19.6% |
| Other amounts receivable | 41 | €767 | €6,409 | +€5,642 | +736% |
| Cash at bank and in hand | 54/58 | €12,309 | €6,890 | -€5,419 | -44.0% |
| Deferred charges and accrued income | 490/1 | €1,292 | €3,632 | +€2,339 | +181% |
| Total equity and liabilities | 10/49 | €423,638 | €466,118 | +€42,480 | +10.0% |
| Equity | 10/15 | €236,539 | €289,310 | +€52,771 | +22.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,369 | €221,139 | +€52,771 | +31.3% |
| Amounts payable | 17/49 | €187,099 | €176,808 | -€10,291 | -5.5% |
| Amounts payable after more than one year | 17 | €21,098 | €40,708 | +€19,609 | +92.9% |
| Financial debts | 170/4 | €21,098 | €40,708 | +€19,609 | +92.9% |
| Amounts payable within one year | 42/48 | €162,298 | €135,772 | -€26,526 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €26,590 | €38,796 | +€12,206 | +45.9% |
| Trade debts | 44 | €63,361 | €33,158 | -€30,203 | -47.7% |
| Suppliers | 440/4 | €63,361 | €33,158 | -€30,203 | -47.7% |
| Advances received on contracts in progress | 46 | - | €6,720 | +€6,720 | |
| Taxes, remuneration and social security | 45 | €71,765 | €56,517 | -€15,249 | -21.2% |
| Taxes | 450/3 | €27,321 | €5,505 | -€21,816 | -79.9% |
| Remuneration and social security | 454/9 | €44,444 | €51,012 | +€6,568 | +14.8% |
| Other amounts payable | 47/48 | €582 | €582 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,702 | €328 | -€3,374 | -91.1% |
| Remuneration, social security and pensions | 62 | €233,654 | €252,186 | +€18,531 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,171 | €26,325 | +€10,154 | +62.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€171 | -€51 | +€120 | +70.4% |
| Other operating charges | 640/8 | €4,680 | €4,935 | +€256 | +5.5% |
| Gross operating margin | 9900 | €339,260 | €363,044 | +€23,784 | +7.0% |
| Operating profit (loss) | 9901 | €84,925 | €79,649 | -€5,277 | -6.2% |
| Financial income | 75/76B | €87 | €2 | -€85 | -97.5% |
| Recurring financial income | 75 | €87 | €2 | -€85 | -97.5% |
| Financial charges | 65/66B | €7,707 | €7,521 | -€186 | -2.4% |
| Recurring financial charges | 65 | €7,707 | €7,521 | -€186 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €77,305 | €72,130 | -€5,176 | -6.7% |
| Income taxes | 67/77 | €21,033 | €19,359 | -€1,674 | -8.0% |
| Profit (loss) for the period | 9904 | €56,272 | €52,771 | -€3,502 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,272 | €52,771 | -€3,502 | -6.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.