ARULO: 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.
ARULO
Largest movements
- Tangible fixed assets -€733
down €733 (-10.1%), from €7,251 to €6,518
- Deferred charges and accrued income -€645
down €645 (-100%), from €645 to €0
- Trade debts -€2,897
down €2,897 (-16.5%), from €17,587 to €14,690
- Tax, wage and social debts +€2,451
up €2,451 (+233%), from €1,053 to €3,503
- Other debts -€964
down €964 (-0.8%), from €118,824 to €117,860
- Gross operating margin +€43,121
up €43,121, from -€42,491 to €631
- Other operating charges -€914
down €914 (-82.0%), from €1,115 to €201
- Depreciation +€656
up €656 (+860%), from €76 to €733
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 | €39,422 | €37,699 | -€1,723 | -4.4% |
| Fixed assets | 21/28 | €7,251 | €6,518 | -€733 | -10.1% |
| Tangible fixed assets | 22/27 | €7,251 | €6,518 | -€733 | -10.1% |
| Other tangible fixed assets | 26 | €7,251 | €6,518 | -€733 | -10.1% |
| Current assets | 29/58 | €32,171 | €31,181 | -€991 | -3.1% |
| Stocks and contracts in progress | 3 | €546 | €546 | = | 0.0% |
| Stocks | 30/36 | €546 | €546 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,476 | €29,236 | -€240 | -0.8% |
| Trade receivables | 40 | €28,651 | €25,449 | -€3,202 | -11.2% |
| Other amounts receivable | 41 | €825 | €3,787 | +€2,962 | +359% |
| Cash at bank and in hand | 54/58 | €1,505 | €1,399 | -€106 | -7.0% |
| Deferred charges and accrued income | 490/1 | €645 | €0 | -€645 | -100% |
| Total equity and liabilities | 10/49 | €39,422 | €37,699 | -€1,723 | -4.4% |
| Equity | 10/15 | -€98,042 | -€98,399 | -€357 | -0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,442 | -€110,799 | -€357 | -0.3% |
| Amounts payable | 17/49 | €137,464 | €136,098 | -€1,367 | -1.0% |
| Amounts payable within one year | 42/48 | €137,464 | €136,098 | -€1,367 | -1.0% |
| Financial debts | 43 | - | €44 | +€44 | |
| Credit institutions | 430/8 | - | €44 | +€44 | |
| Trade debts | 44 | €17,587 | €14,690 | -€2,897 | -16.5% |
| Suppliers | 440/4 | €17,587 | €14,690 | -€2,897 | -16.5% |
| Taxes, remuneration and social security | 45 | €1,053 | €3,503 | +€2,451 | +233% |
| Taxes | 450/3 | €1,053 | €3,503 | +€2,451 | +233% |
| Other amounts payable | 47/48 | €118,824 | €117,860 | -€964 | -0.8% |
| Non-recurring operating income | 76A | €3,167 | €0 | -€3,167 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €733 | +€656 | +860% |
| Other operating charges | 640/8 | €1,115 | €201 | -€914 | -82.0% |
| Gross operating margin | 9900 | -€42,491 | €631 | +€43,121 | |
| Operating profit (loss) | 9901 | -€43,682 | -€303 | +€43,379 | +99.3% |
| Financial charges | 65/66B | €51 | €54 | +€2 | +4.8% |
| Recurring financial charges | 65 | €51 | €54 | +€2 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,733 | -€357 | +€43,377 | +99.2% |
| Profit (loss) for the period | 9904 | -€43,733 | -€357 | +€43,377 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,733 | -€357 | +€43,377 | +99.2% |
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.