ARZOCA: 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.
ARZOCA
Largest movements
- Cash +€87,217
up €87,217 (+4502.1%), from €1,937 to €89,154
mainly Net result for the year (+€62,985) and Tax, wage and social debts (+€25,803)
- Receivables within one year +€10,653
up €10,653 (+2152.1%), from €495 to €11,148
- Tangible fixed assets +€2,859
new in 2025: €2,859
of which Furniture and vehicles: +€1,848
- Profit (loss) carried forward +€62,985
up €62,985, from -€2,568 to €60,417
- Tax, wage and social debts +€25,803
new in 2025: €25,803
- Trade debts +€12,067
new in 2025: €12,067
- Gross operating margin +€83,228
up €83,228, from -€2,506 to €80,722
- Financial charges +€19,826
up €19,826 (+31977.2%), from €62 to €19,888
- Financial income +€18,864
new in 2025: €18,864
of which Non-recurring financial income: +€18,694
- Taxes +€16,132
new in 2025: €16,132
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 | €2,432 | €103,288 | +€100,856 | +4146.6% |
| Fixed assets | 21/28 | - | €2,859 | +€2,859 | |
| Tangible fixed assets | 22/27 | - | €2,859 | +€2,859 | |
| Plant, machinery and equipment | 23 | - | €1,011 | +€1,011 | |
| Furniture and vehicles | 24 | - | €1,848 | +€1,848 | |
| Current assets | 29/58 | €2,432 | €100,429 | +€97,996 | +4029.0% |
| Amounts receivable within one year | 40/41 | €495 | €11,148 | +€10,653 | +2152.1% |
| Other amounts receivable | 41 | €495 | €11,148 | +€10,653 | +2152.1% |
| Cash at bank and in hand | 54/58 | €1,937 | €89,154 | +€87,217 | +4502.1% |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €2,432 | €103,288 | +€100,856 | +4146.6% |
| Equity | 10/15 | €2,432 | €65,417 | +€62,985 | +2589.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,568 | €60,417 | +€62,985 | |
| Amounts payable | 17/49 | - | €37,871 | +€37,871 | |
| Amounts payable within one year | 42/48 | - | €37,871 | +€37,871 | |
| Trade debts | 44 | - | €12,067 | +€12,067 | |
| Suppliers | 440/4 | - | €12,067 | +€12,067 | |
| Taxes, remuneration and social security | 45 | - | €25,803 | +€25,803 | |
| Taxes | 450/3 | - | €25,803 | +€25,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €580 | +€580 | |
| Gross operating margin | 9900 | -€2,506 | €80,722 | +€83,228 | |
| Operating profit (loss) | 9901 | -€2,506 | €80,142 | +€82,647 | |
| Financial income | 75/76B | - | €18,864 | +€18,864 | |
| Recurring financial income | 75 | - | €170 | +€170 | |
| Non-recurring financial income | 76B | - | €18,694 | +€18,694 | |
| Financial charges | 65/66B | €62 | €19,888 | +€19,826 | +31977.2% |
| Recurring financial charges | 65 | €62 | €19,888 | +€19,826 | +31977.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,568 | €79,117 | +€81,685 | |
| Income taxes | 67/77 | - | €16,132 | +€16,132 | |
| Profit (loss) for the period | 9904 | -€2,568 | €62,985 | +€65,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,568 | €62,985 | +€65,553 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.