CptArn: 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.
CptArn
Largest movements
- Cash +€36,955
up €36,955 (+8373.8%), from €441 to €37,397
mainly Net result for the year (+€24,214) and Depreciation (+€5,188)
- Receivables within one year -€4,434
down €4,434 (-11.5%), from €38,430 to €33,996
of which Other amounts receivable: -€7,774
- Tangible fixed assets -€1,342
down €1,342 (-9.6%), from €13,937 to €12,595
of which Furniture and vehicles: -€2,461
- Reserves +€24,214
up €24,214 (+52.4%), from €46,189 to €70,403
- Tax, wage and social debts +€3,322
up €3,322 (+51.3%), from €6,481 to €9,803
- Trade debts +€2,914
up €2,914 (+157.7%), from €1,847 to €4,761
- Gross operating margin -€28,099
down €28,099 (-40.8%), from €68,919 to €40,820
- Taxes -€4,511
down €4,511 (-36.1%), from €12,489 to €7,979
- Financial charges -€1,538
down €1,538 (-40.2%), from €3,829 to €2,291
of which Financial charges: -€1,609
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 | €58,517 | €89,010 | +€30,492 | +52.1% |
| Fixed assets | 21/28 | €14,027 | €12,686 | -€1,342 | -9.6% |
| Tangible fixed assets | 22/27 | €13,937 | €12,595 | -€1,342 | -9.6% |
| Plant, machinery and equipment | 23 | €279 | €2,907 | +€2,628 | +942.0% |
| Furniture and vehicles | 24 | €7,719 | €5,258 | -€2,461 | -31.9% |
| Other tangible fixed assets | 26 | €5,939 | €4,430 | -€1,509 | -25.4% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €44,490 | €76,324 | +€31,834 | +71.6% |
| Amounts receivable within one year | 40/41 | €38,430 | €33,996 | -€4,434 | -11.5% |
| Trade receivables | 40 | €30,056 | €33,396 | +€3,340 | +11.1% |
| Other amounts receivable | 41 | €8,373 | €600 | -€7,774 | -92.8% |
| Cash at bank and in hand | 54/58 | €441 | €37,397 | +€36,955 | +8373.8% |
| Deferred charges and accrued income | 490/1 | €5,619 | €4,932 | -€687 | -12.2% |
| Total equity and liabilities | 10/49 | €58,517 | €89,010 | +€30,492 | +52.1% |
| Equity | 10/15 | €50,189 | €74,403 | +€24,214 | +48.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €46,189 | €70,403 | +€24,214 | +52.4% |
| Distributable reserves | 133 | €46,189 | €70,403 | +€24,214 | +52.4% |
| Amounts payable | 17/49 | €8,328 | €14,606 | +€6,278 | +75.4% |
| Amounts payable within one year | 42/48 | €8,328 | €14,564 | +€6,236 | +74.9% |
| Trade debts | 44 | €1,847 | €4,761 | +€2,914 | +157.7% |
| Suppliers | 440/4 | €1,847 | €4,761 | +€2,914 | +157.7% |
| Taxes, remuneration and social security | 45 | €6,481 | €9,803 | +€3,322 | +51.3% |
| Taxes | 450/3 | €6,481 | €9,803 | +€3,322 | +51.3% |
| Accrued charges and deferred income | 492/3 | - | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,705 | €5,188 | -€517 | -9.1% |
| Other operating charges | 640/8 | €758 | €1,149 | +€391 | +51.6% |
| Gross operating margin | 9900 | €68,919 | €40,820 | -€28,099 | -40.8% |
| Operating profit (loss) | 9901 | €62,456 | €34,484 | -€27,973 | -44.8% |
| Financial income | 75/76B | €51 | €0 | -€51 | -100.0% |
| Recurring financial income | 75 | €51 | €0 | -€51 | -100.0% |
| Financial charges | 65/66B | €3,829 | €2,291 | -€1,538 | -40.2% |
| Recurring financial charges | 65 | €3,829 | €2,220 | -€1,609 | -42.0% |
| Non-recurring financial charges | 66B | - | €71 | +€71 | |
| Profit (loss) for the period before taxes | 9903 | €58,679 | €32,193 | -€26,486 | -45.1% |
| Income taxes | 67/77 | €12,489 | €7,979 | -€4,511 | -36.1% |
| Profit (loss) for the period | 9904 | €46,189 | €24,214 | -€21,975 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,189 | €24,214 | -€21,975 | -47.6% |
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 5 October 2026 via checked.be.