ARWILL: 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.
ARWILL
Largest movements
- Tangible fixed assets -€6,891
down €6,891 (-14.0%), from €49,276 to €42,385
- Receivables within one year -€3,823
down €3,823 (-13.0%), from €29,376 to €25,553
of which Other amounts receivable: -€4,186
- Cash -€3,296
down €3,296 (-18.3%), from €17,972 to €14,676
mainly Investment in fixed assets (net) (-€14,578) and Current portion of long-term debt (-€9,456)
- Reserves +€9,500
up €9,500 (+43.5%), from €21,860 to €31,360
- Current portion of long-term debt -€9,456
down €9,456 (-83.3%), from €11,357 to €1,901
- Tax, wage and social debts -€6,240
down €6,240 (-30.2%), from €20,643 to €14,403
of which Remuneration and social security: -€7,500
- Other debts -€4,538
down €4,538 (-69.7%), from €6,511 to €1,973
- Debts after one year -€1,901
no longer reported in 2025 (was €1,901)
- Gross operating margin +€14,214
up €14,214 (+63.2%), from €22,481 to €36,695
- Depreciation +€3,249
up €3,249 (+17.8%), from €18,220 to €21,469
- Taxes +€3,175
up €3,175 (+276.7%), from €1,148 to €4,323
- Other operating charges +€410
up €410 (+74.1%), from €553 to €964
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.
Cash bridge derived
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 | €97,330 | €82,626 | -€14,704 | -15.1% |
| Fixed assets | 21/28 | €49,276 | €42,385 | -€6,891 | -14.0% |
| Tangible fixed assets | 22/27 | €49,276 | €42,385 | -€6,891 | -14.0% |
| Furniture and vehicles | 24 | €49,276 | €42,385 | -€6,891 | -14.0% |
| Current assets | 29/58 | €48,054 | €40,241 | -€7,813 | -16.3% |
| Amounts receivable within one year | 40/41 | €29,376 | €25,553 | -€3,823 | -13.0% |
| Trade receivables | 40 | €24,563 | €24,926 | +€363 | +1.5% |
| Other amounts receivable | 41 | €4,813 | €627 | -€4,186 | -87.0% |
| Current investments | 50/53 | €706 | €13 | -€694 | -98.2% |
| Cash at bank and in hand | 54/58 | €17,972 | €14,676 | -€3,296 | -18.3% |
| Total equity and liabilities | 10/49 | €97,330 | €82,626 | -€14,704 | -15.1% |
| Equity | 10/15 | €54,610 | €64,234 | +€9,624 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €31,360 | +€9,500 | +43.5% |
| Distributable reserves | 133 | €21,860 | €31,360 | +€9,500 | +43.5% |
| Profit (loss) carried forward | 14 | €26,550 | €26,674 | +€124 | +0.5% |
| Amounts payable | 17/49 | €42,720 | €18,392 | -€24,328 | -56.9% |
| Amounts payable after more than one year | 17 | €1,901 | - | -€1,901 | |
| Financial debts | 170/4 | €1,901 | - | -€1,901 | |
| Amounts payable within one year | 42/48 | €40,319 | €18,392 | -€21,927 | -54.4% |
| Current portion of amounts payable after more than one year | 42 | €11,357 | €1,901 | -€9,456 | -83.3% |
| Trade debts | 44 | €1,809 | €115 | -€1,694 | -93.6% |
| Suppliers | 440/4 | €1,809 | €115 | -€1,694 | -93.6% |
| Taxes, remuneration and social security | 45 | €20,643 | €14,403 | -€6,240 | -30.2% |
| Taxes | 450/3 | €10,643 | €11,903 | +€1,260 | +11.8% |
| Remuneration and social security | 454/9 | €10,000 | €2,500 | -€7,500 | -75.0% |
| Other amounts payable | 47/48 | €6,511 | €1,973 | -€4,538 | -69.7% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,220 | €21,469 | +€3,249 | +17.8% |
| Other operating charges | 640/8 | €553 | €964 | +€410 | +74.1% |
| Gross operating margin | 9900 | €22,481 | €36,695 | +€14,214 | +63.2% |
| Operating profit (loss) | 9901 | €3,707 | €14,262 | +€10,555 | +284.8% |
| Financial charges | 65/66B | €360 | €315 | -€44 | -12.3% |
| Recurring financial charges | 65 | €360 | €315 | -€44 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €3,347 | €13,947 | +€10,600 | +316.7% |
| Income taxes | 67/77 | €1,148 | €4,323 | +€3,175 | +276.7% |
| Profit (loss) for the period | 9904 | €2,199 | €9,624 | +€7,424 | +337.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,199 | €9,624 | +€7,424 | +337.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.