FINANCIERE D'ARNOIT: 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.
FINANCIERE D'ARNOIT
Largest movements
- Tangible fixed assets -€58,675
down €58,675 (-4.4%), from €1.3m to €1.3m
of which Land and buildings: -€56,951
- Other debts +€1.8m
up €1.8m (+35.8%), from €4.9m to €6.7m
- Current portion of long-term debt -€1.7m
no longer reported in 2024 (was €1.7m)
- Profit (loss) carried forward -€66,995
down €66,995 (-5.9%), from -€1.1m to -€1.2m
- Financial charges -€27,149
no longer reported in 2024 (was €27,149)
- Other operating charges +€24,015
up €24,015 (+81.0%), from €29,640 to €53,656
- Gross operating margin +€19,003
up €19,003 (+72.5%), from €26,202 to €45,205
- Depreciation +€1,436
up €1,436 (+2.5%), from €57,239 to €58,675
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.
Derived cash bridge
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 | €5,591,034 | €5,547,032 | -€44,002 | -0.8% |
| Fixed assets | 21/28 | €5,420,165 | €5,361,490 | -€58,675 | -1.1% |
| Tangible fixed assets | 22/27 | €1,319,156 | €1,260,481 | -€58,675 | -4.4% |
| Land and buildings | 22 | €1,306,732 | €1,249,781 | -€56,951 | -4.4% |
| Plant, machinery and equipment | 23 | €12,424 | €10,700 | -€1,724 | -13.9% |
| Financial fixed assets | 28 | €4,101,010 | €4,101,010 | = | 0.0% |
| Current assets | 29/58 | €170,869 | €185,542 | +€14,673 | +8.6% |
| Amounts receivable within one year | 40/41 | €170,869 | €170,869 | = | 0.0% |
| Other amounts receivable | 41 | €170,869 | €170,869 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €12,183 | +€12,183 | |
| Deferred charges and accrued income | 490/1 | - | €2,490 | +€2,490 | |
| Total equity and liabilities | 10/49 | €5,591,034 | €5,547,032 | -€44,002 | -0.8% |
| Equity | 10/15 | -€1,115,840 | -€1,182,835 | -€66,995 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,135,840 | -€1,202,835 | -€66,995 | -5.9% |
| Amounts payable | 17/49 | €6,706,874 | €6,729,867 | +€22,993 | +0.3% |
| Amounts payable within one year | 42/48 | €6,682,874 | €6,705,867 | +€22,993 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €1,740,156 | - | -€1.7m | |
| Trade debts | 44 | €11,100 | €7,846 | -€3,254 | -29.3% |
| Suppliers | 440/4 | €11,100 | €7,846 | -€3,254 | -29.3% |
| Other amounts payable | 47/48 | €4,931,618 | €6,698,021 | +€1.8m | +35.8% |
| Accrued charges and deferred income | 492/3 | €24,000 | €24,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,239 | €58,675 | +€1,436 | +2.5% |
| Other operating charges | 640/8 | €29,640 | €53,656 | +€24,015 | +81.0% |
| Gross operating margin | 9900 | €26,202 | €45,205 | +€19,003 | +72.5% |
| Operating profit (loss) | 9901 | -€60,677 | -€67,125 | -€6,448 | -10.6% |
| Financial income | 75/76B | - | €130 | +€130 | |
| Recurring financial income | 75 | - | €130 | +€130 | |
| Financial charges | 65/66B | €27,149 | - | -€27,149 | |
| Recurring financial charges | 65 | €27,149 | - | -€27,149 | |
| Profit (loss) for the period before taxes | 9903 | -€87,826 | -€66,995 | +€20,831 | +23.7% |
| Profit (loss) for the period | 9904 | -€87,826 | -€66,995 | +€20,831 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,826 | -€66,995 | +€20,831 | +23.7% |
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 28 October 2026 via checked.be.