ARX NUMERIS: 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.
ARX NUMERIS
Largest movements
- Receivables within one year +€34,676
up €34,676 (+12.0%), from €288,662 to €323,338
of which Other amounts receivable: +€55,631
- Receivables after one year +€15,708
up €15,708 (+3.3%), from €471,372 to €487,080
- Intangible fixed assets -€15,000
down €15,000 (-15.4%), from €97,500 to €82,500
- Profit (loss) carried forward +€41,410
up €41,410 (+7.3%), from €569,637 to €611,047
- Financial charges -€56,445
down €56,445 (-97.5%), from €57,866 to €1,421
- Staff costs +€14,053
up €14,053 (+63.5%), from €22,119 to €36,172
- Depreciation +€7,316
up €7,316 (+72.4%), from €10,107 to €17,423
- Gross operating margin -€6,106
down €6,106 (-7.2%), from €85,398 to €79,292
- Financial income +€5,112
up €5,112 (+19.1%), from €26,814 to €31,926
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.
Cash bridge derived
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 | €875,024 | €910,770 | +€35,746 | +4.1% |
| Fixed assets | 21/28 | €114,649 | €98,987 | -€15,662 | -13.7% |
| Intangible fixed assets | 21 | €97,500 | €82,500 | -€15,000 | -15.4% |
| Tangible fixed assets | 22/27 | €17,124 | €16,462 | -€662 | -3.9% |
| Furniture and vehicles | 24 | €16,771 | €16,197 | -€574 | -3.4% |
| Other tangible fixed assets | 26 | €353 | €265 | -€88 | -24.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €760,375 | €811,783 | +€51,408 | +6.8% |
| Amounts receivable after more than one year | 29 | €471,372 | €487,080 | +€15,708 | +3.3% |
| Other amounts receivable | 291 | €471,372 | €487,080 | +€15,708 | +3.3% |
| Amounts receivable within one year | 40/41 | €288,662 | €323,338 | +€34,676 | +12.0% |
| Trade receivables | 40 | €44,235 | €23,280 | -€20,955 | -47.4% |
| Other amounts receivable | 41 | €244,427 | €300,058 | +€55,631 | +22.8% |
| Cash at bank and in hand | 54/58 | - | €601 | +€601 | |
| Deferred charges and accrued income | 490/1 | €341 | €764 | +€423 | +124.0% |
| Total equity and liabilities | 10/49 | €875,024 | €910,770 | +€35,746 | +4.1% |
| Equity | 10/15 | €777,697 | €819,107 | +€41,410 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,860 | €201,860 | = | 0.0% |
| Distributable reserves | 133 | €201,860 | €201,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €569,637 | €611,047 | +€41,410 | +7.3% |
| Amounts payable | 17/49 | €97,327 | €91,663 | -€5,664 | -5.8% |
| Amounts payable within one year | 42/48 | €96,599 | €90,935 | -€5,664 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €717 | €717 | = | 0.0% |
| Financial debts | 43 | €8,450 | €5,418 | -€3,032 | -35.9% |
| Credit institutions | 430/8 | €8,450 | €5,418 | -€3,032 | -35.9% |
| Trade debts | 44 | €15,223 | €18,766 | +€3,543 | +23.3% |
| Suppliers | 440/4 | €15,223 | €18,766 | +€3,543 | +23.3% |
| Taxes, remuneration and social security | 45 | €47,465 | €41,034 | -€6,431 | -13.5% |
| Taxes | 450/3 | €41,635 | €33,665 | -€7,970 | -19.1% |
| Remuneration and social security | 454/9 | €5,830 | €7,369 | +€1,539 | +26.4% |
| Other amounts payable | 47/48 | €24,744 | €25,000 | +€256 | +1.0% |
| Accrued charges and deferred income | 492/3 | €728 | €728 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,365 | +€3,365 | |
| Remuneration, social security and pensions | 62 | €22,119 | €36,172 | +€14,053 | +63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,107 | €17,423 | +€7,316 | +72.4% |
| Other operating charges | 640/8 | €395 | €1,363 | +€968 | +245.1% |
| Gross operating margin | 9900 | €85,398 | €79,292 | -€6,106 | -7.2% |
| Operating profit (loss) | 9901 | €52,777 | €24,334 | -€28,443 | -53.9% |
| Financial income | 75/76B | €26,814 | €31,926 | +€5,112 | +19.1% |
| Recurring financial income | 75 | €26,814 | €31,926 | +€5,112 | +19.1% |
| Financial charges | 65/66B | €57,866 | €1,421 | -€56,445 | -97.5% |
| Recurring financial charges | 65 | €57,866 | €1,421 | -€56,445 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €21,725 | €54,839 | +€33,114 | +152.4% |
| Income taxes | 67/77 | €17,894 | €13,429 | -€4,465 | -25.0% |
| Profit (loss) for the period | 9904 | €3,831 | €41,410 | +€37,579 | +980.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,831 | €41,410 | +€37,579 | +980.9% |
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 9 October 2026 via checked.be.