ARTHUR'S: 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.
ARTHUR'S
Largest movements
- Receivables within one year +€10,139
up €10,139 (+1,003%), from €1,011 to €11,150
of which Other amounts receivable: +€8,510
- Tangible fixed assets -€1,639
down €1,639 (-15.5%), from €10,592 to €8,952
of which Leasing and similar rights: -€3,564
- Stocks and contracts +€1,031
up €1,031 (+6.9%), from €14,896 to €15,927
- Tax, wage and social debts +€14,677
up €14,677 (+264%), from €5,554 to €20,231
of which Taxes: +€7,777
- Accrued charges and deferred income -€10,321
no longer reported in 2024 (was €10,321)
- Other debts +€9,587
up €9,587 (+799%), from €1,200 to €10,787
- Debts after one year -€7,784
down €7,784 (-43.0%), from €18,121 to €10,337
- Trade debts +€2,631
up €2,631 (+33.3%), from €7,888 to €10,519
- Turnover +€92,438
new in 2024: €92,438
- Purchases and services +€83,638
new in 2024: €83,638
- Gross operating margin +€3,387
up €3,387 (+62.6%), from €5,413 to €8,800
- Financial charges -€1,916
down €1,916 (-64.4%), from €2,973 to €1,057
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,469 | €38,261 | +€9,792 | +34.4% |
| Fixed assets | 21/28 | €10,799 | €9,160 | -€1,639 | -15.2% |
| Tangible fixed assets | 22/27 | €10,592 | €8,952 | -€1,639 | -15.5% |
| Plant, machinery and equipment | 23 | - | €2,500 | +€2,500 | |
| Furniture and vehicles | 24 | €1,147 | €723 | -€424 | -36.9% |
| Leasing and similar rights | 25 | €8,836 | €5,273 | -€3,564 | -40.3% |
| Other tangible fixed assets | 26 | €609 | €457 | -€152 | -25.0% |
| Financial fixed assets | 28 | €207 | €207 | = | 0.0% |
| Current assets | 29/58 | €17,670 | €29,101 | +€11,431 | +64.7% |
| Stocks and contracts in progress | 3 | €14,896 | €15,927 | +€1,031 | +6.9% |
| Stocks | 30/36 | €14,896 | €15,927 | +€1,031 | +6.9% |
| Amounts receivable within one year | 40/41 | €1,011 | €11,150 | +€10,139 | +1,003% |
| Trade receivables | 40 | €347 | €1,975 | +€1,629 | +470% |
| Other amounts receivable | 41 | €665 | €9,175 | +€8,510 | +1,281% |
| Cash at bank and in hand | 54/58 | €692 | €953 | +€262 | +37.8% |
| Deferred charges and accrued income | 490/1 | €1,071 | €1,071 | = | 0.0% |
| Total equity and liabilities | 10/49 | €28,469 | €38,261 | +€9,792 | +34.4% |
| Equity | 10/15 | -€23,139 | -€20,776 | +€2,363 | +10.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,590 | -€41,227 | +€2,363 | +5.4% |
| Amounts payable | 17/49 | €51,608 | €59,037 | +€7,429 | +14.4% |
| Amounts payable after more than one year | 17 | €18,121 | €10,337 | -€7,784 | -43.0% |
| Financial debts | 170/4 | €18,121 | €10,337 | -€7,784 | -43.0% |
| Amounts payable within one year | 42/48 | €23,165 | €48,700 | +€25,535 | +110% |
| Current portion of amounts payable after more than one year | 42 | €6,537 | €4,402 | -€2,135 | -32.7% |
| Financial debts | 43 | €1,987 | €2,761 | +€775 | +39.0% |
| Credit institutions | 430/8 | €1,987 | €2,761 | +€775 | +39.0% |
| Trade debts | 44 | €7,888 | €10,519 | +€2,631 | +33.3% |
| Suppliers | 440/4 | €7,888 | €10,519 | +€2,631 | +33.3% |
| Taxes, remuneration and social security | 45 | €5,554 | €20,231 | +€14,677 | +264% |
| Taxes | 450/3 | €5,554 | €13,331 | +€7,777 | +140% |
| Remuneration and social security | 454/9 | - | €6,900 | +€6,900 | |
| Other amounts payable | 47/48 | €1,200 | €10,787 | +€9,587 | +799% |
| Accrued charges and deferred income | 492/3 | €10,321 | - | -€10,321 | |
| Turnover | 70 | - | €92,438 | +€92,438 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €83,638 | +€83,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,139 | €4,139 | +€1 | 0.0% |
| Other operating charges | 640/8 | €517 | €554 | +€37 | +7.1% |
| Gross operating margin | 9900 | €5,413 | €8,800 | +€3,387 | +62.6% |
| Operating profit (loss) | 9901 | €757 | €4,107 | +€3,349 | +442% |
| Financial income | 75/76B | €332 | - | -€332 | |
| Recurring financial income | 75 | €109 | - | -€109 | |
| Non-recurring financial income | 76B | €222 | - | -€222 | |
| Financial charges | 65/66B | €2,973 | €1,057 | -€1,916 | -64.4% |
| Recurring financial charges | 65 | €2,973 | €1,057 | -€1,916 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,884 | €3,049 | +€4,933 | |
| Income taxes | 67/77 | €132 | €687 | +€555 | +422% |
| Profit (loss) for the period | 9904 | -€2,016 | €2,363 | +€4,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,016 | €2,363 | +€4,378 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.