EL ARIF TRADING: 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.
EL ARIF TRADING
Largest movements
- Cash +€9,080
up €9,080 (+150%), from €6,063 to €15,142
- Stocks and contracts +€754
new in 2025: €754
- Tax, wage and social debts +€5,370
up €5,370 (+1,484%), from €362 to €5,731
- Profit (loss) carried forward +€4,616
up €4,616, from -€3,393 to €1,222
- Gross operating margin +€10,831
up €10,831, from -€3,328 to €7,503
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,181 | €17,078 | +€9,897 | +138% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €6,181 | €16,078 | +€9,897 | +160% |
| Stocks and contracts in progress | 3 | - | €754 | +€754 | |
| Stocks | 30/36 | - | €754 | +€754 | |
| Amounts receivable within one year | 40/41 | €119 | €182 | +€63 | +53.5% |
| Other amounts receivable | 41 | €119 | €182 | +€63 | +53.5% |
| Cash at bank and in hand | 54/58 | €6,063 | €15,142 | +€9,080 | +150% |
| Total equity and liabilities | 10/49 | €7,181 | €17,078 | +€9,897 | +138% |
| Equity | 10/15 | €6,607 | €11,222 | +€4,616 | +69.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,393 | €1,222 | +€4,616 | |
| Amounts payable | 17/49 | €575 | €5,856 | +€5,281 | +919% |
| Amounts payable within one year | 42/48 | €575 | €5,856 | +€5,281 | +919% |
| Trade debts | 44 | €213 | €124 | -€89 | -41.6% |
| Suppliers | 440/4 | €213 | €124 | -€89 | -41.6% |
| Taxes, remuneration and social security | 45 | €362 | €5,731 | +€5,370 | +1,484% |
| Taxes | 450/3 | €362 | €5,731 | +€5,370 | +1,484% |
| Gross operating margin | 9900 | -€3,328 | €7,503 | +€10,831 | |
| Operating profit (loss) | 9901 | -€3,328 | €7,503 | +€10,831 | |
| Financial charges | 65/66B | €26 | €100 | +€74 | +285% |
| Recurring financial charges | 65 | €26 | €100 | +€74 | +285% |
| Profit (loss) for the period before taxes | 9903 | -€3,354 | €7,403 | +€10,757 | |
| Profit (loss) for the period | 9904 | -€3,354 | €7,403 | +€10,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,354 | €7,403 | +€10,757 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.