Arwa-Technics: 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.
Arwa-Technics
Largest movements
- Receivables within one year +€47,776
up €47,776 (+45.3%), from €105,538 to €153,314
of which Other amounts receivable: +€35,721
- Cash -€4,683
down €4,683 (-21.1%), from €22,178 to €17,496
mainly Receivables within one year (-€47,776) and Investment in fixed assets (net) (-€16,004)
- Reserves +€86,503
up €86,503 (+206%), from €42,061 to €128,564
- Profit (loss) carried forward -€56,014
no longer reported in 2025 (was €56,014)
- Tax, wage and social debts +€8,695
up €8,695 (+36.7%), from €23,715 to €32,410
of which Taxes: +€4,863
- Current portion of long-term debt +€5,139
up €5,139 (+121%), from €4,265 to €9,404
- Trade debts -€4,920
down €4,920 (-72.6%), from €6,779 to €1,859
- Gross operating margin +€12,488
up €12,488 (+25.5%), from €48,879 to €61,367
- Depreciation +€4,885
up €4,885 (+50.6%), from €9,663 to €14,547
- Taxes +€2,432
up €2,432 (+20.5%), from €11,882 to €14,314
- Staff costs -€2,204
down €2,204 (-86.5%), from €2,549 to €345
- Financial charges -€1,548
down €1,548 (-91.9%), from €1,683 to €136
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 | €156,981 | €200,489 | +€43,508 | +27.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €28,108 | €29,564 | +€1,457 | +5.2% |
| Intangible fixed assets | 21 | €32 | €0 | -€32 | -100% |
| Tangible fixed assets | 22/27 | €28,076 | €29,564 | +€1,489 | +5.3% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €1,491 | €979 | -€512 | -34.4% |
| Furniture and vehicles | 24 | €26,585 | €28,586 | +€2,001 | +7.5% |
| Current assets | 29/58 | €128,874 | €170,925 | +€42,051 | +32.6% |
| Amounts receivable within one year | 40/41 | €105,538 | €153,314 | +€47,776 | +45.3% |
| Trade receivables | 40 | €6,180 | €18,235 | +€12,055 | +195% |
| Other amounts receivable | 41 | €99,358 | €135,079 | +€35,721 | +36.0% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,178 | €17,496 | -€4,683 | -21.1% |
| Deferred charges and accrued income | 490/1 | €1,157 | €115 | -€1,042 | -90.1% |
| Total equity and liabilities | 10/49 | €156,981 | €200,489 | +€43,508 | +27.7% |
| Equity | 10/15 | €100,674 | €131,164 | +€30,490 | +30.3% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Reserves | 13 | €42,061 | €128,564 | +€86,503 | +206% |
| Distributable reserves | 133 | €42,061 | €128,564 | +€86,503 | +206% |
| Profit (loss) carried forward | 14 | €56,014 | - | -€56,014 | |
| Amounts payable | 17/49 | €56,307 | €69,325 | +€13,018 | +23.1% |
| Amounts payable after more than one year | 17 | €21,548 | €25,652 | +€4,104 | +19.0% |
| Financial debts | 170/4 | €21,548 | €25,652 | +€4,104 | +19.0% |
| Amounts payable within one year | 42/48 | €34,759 | €43,673 | +€8,914 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €4,265 | €9,404 | +€5,139 | +121% |
| Trade debts | 44 | €6,779 | €1,859 | -€4,920 | -72.6% |
| Suppliers | 440/4 | €6,779 | €1,859 | -€4,920 | -72.6% |
| Taxes, remuneration and social security | 45 | €23,715 | €32,410 | +€8,695 | +36.7% |
| Taxes | 450/3 | €23,715 | €28,578 | +€4,863 | +20.5% |
| Remuneration and social security | 454/9 | - | €3,832 | +€3,832 | |
| Remuneration, social security and pensions | 62 | €2,549 | €345 | -€2,204 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,663 | €14,547 | +€4,885 | +50.6% |
| Other operating charges | 640/8 | €4,011 | €4,835 | +€823 | +20.5% |
| Gross operating margin | 9900 | €48,879 | €61,367 | +€12,488 | +25.5% |
| Operating profit (loss) | 9901 | €32,656 | €41,640 | +€8,983 | +27.5% |
| Financial income | 75/76B | €4,412 | €3,300 | -€1,112 | -25.2% |
| Recurring financial income | 75 | €4,412 | €3,300 | -€1,112 | -25.2% |
| Financial charges | 65/66B | €1,683 | €136 | -€1,548 | -91.9% |
| Recurring financial charges | 65 | €1,683 | €136 | -€1,548 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | €35,385 | €44,804 | +€9,419 | +26.6% |
| Income taxes | 67/77 | €11,882 | €14,314 | +€2,432 | +20.5% |
| Profit (loss) for the period | 9904 | €23,503 | €30,490 | +€6,987 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,503 | €30,490 | +€6,987 | +29.7% |
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 17 October 2026 via checked.be.