INSOMNIA ARLON: 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.
INSOMNIA ARLON
Largest movements
- Tangible fixed assets +€55,872
up €55,872 (+59.4%), from €94,018 to €149,890
of which Other tangible fixed assets: +€40,676
- Cash -€38,066
down €38,066 (-27.0%), from €140,825 to €102,759
mainly Investment in fixed assets (net) (-€85,499) and Receivables within one year (-€8,529)
- Receivables within one year +€8,529
up €8,529 (+25.7%), from €33,128 to €41,658
of which Other amounts receivable: +€14,340
- Deferred charges and accrued income +€5,522
up €5,522 (+198%), from €2,789 to €8,311
- Reserves +€18,000
up €18,000 (+7.7%), from €235,000 to €253,000
- Trade debts +€13,928
up €13,928 (+352%), from €3,957 to €17,885
- Tax, wage and social debts -€6,973
down €6,973 (-42.4%), from €16,449 to €9,476
of which Taxes: -€8,845
- Profit (loss) carried forward +€3,623
up €3,623 (+20.2%), from €17,922 to €21,545
- Staff costs +€47,598
up €47,598 (+101%), from €47,211 to €94,809
- Taxes -€18,476
down €18,476 (-72.2%), from €25,607 to €7,132
- Gross operating margin -€14,914
down €14,914 (-8.2%), from €181,131 to €166,216
- Purchases and services +€12,016
up €12,016 (+6.5%), from €184,465 to €196,480
- Turnover -€9,340
down €9,340 (-2.6%), from €365,595 to €356,256
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.
Derived cash bridge
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 | €281,517 | €312,668 | +€31,151 | +11.1% |
| Fixed assets | 21/28 | €94,296 | €150,065 | +€55,769 | +59.1% |
| Intangible fixed assets | 21 | €103 | - | -€103 | |
| Tangible fixed assets | 22/27 | €94,018 | €149,890 | +€55,872 | +59.4% |
| Plant, machinery and equipment | 23 | €2,462 | €2,987 | +€525 | +21.3% |
| Furniture and vehicles | 24 | €28,862 | €43,533 | +€14,671 | +50.8% |
| Other tangible fixed assets | 26 | €62,693 | €103,369 | +€40,676 | +64.9% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €187,222 | €162,603 | -€24,618 | -13.1% |
| Stocks and contracts in progress | 3 | €10,479 | €9,876 | -€603 | -5.8% |
| Stocks | 30/36 | €10,479 | €9,876 | -€603 | -5.8% |
| Amounts receivable within one year | 40/41 | €33,128 | €41,658 | +€8,529 | +25.7% |
| Trade receivables | 40 | €30,389 | €24,578 | -€5,811 | -19.1% |
| Other amounts receivable | 41 | €2,740 | €17,080 | +€14,340 | +523% |
| Cash at bank and in hand | 54/58 | €140,825 | €102,759 | -€38,066 | -27.0% |
| Deferred charges and accrued income | 490/1 | €2,789 | €8,311 | +€5,522 | +198% |
| Total equity and liabilities | 10/49 | €281,517 | €312,668 | +€31,151 | +11.1% |
| Equity | 10/15 | €257,922 | €279,545 | +€21,623 | +8.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €235,000 | €253,000 | +€18,000 | +7.7% |
| Distributable reserves | 133 | €235,000 | €253,000 | +€18,000 | +7.7% |
| Profit (loss) carried forward | 14 | €17,922 | €21,545 | +€3,623 | +20.2% |
| Amounts payable | 17/49 | €23,595 | €33,123 | +€9,528 | +40.4% |
| Amounts payable within one year | 42/48 | €21,402 | €27,914 | +€6,512 | +30.4% |
| Trade debts | 44 | €3,957 | €17,885 | +€13,928 | +352% |
| Suppliers | 440/4 | €3,957 | €17,885 | +€13,928 | +352% |
| Taxes, remuneration and social security | 45 | €16,449 | €9,476 | -€6,973 | -42.4% |
| Taxes | 450/3 | €12,767 | €3,922 | -€8,845 | -69.3% |
| Remuneration and social security | 454/9 | €3,682 | €5,554 | +€1,871 | +50.8% |
| Other amounts payable | 47/48 | €996 | €553 | -€443 | -44.4% |
| Accrued charges and deferred income | 492/3 | €2,193 | €5,209 | +€3,016 | +138% |
| Turnover | 70 | €365,595 | €356,256 | -€9,340 | -2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €184,465 | €196,480 | +€12,016 | +6.5% |
| Remuneration, social security and pensions | 62 | €47,211 | €94,809 | +€47,598 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,730 | €29,730 | +€1,000 | +3.5% |
| Other operating charges | 640/8 | €7,492 | €7,752 | +€260 | +3.5% |
| Gross operating margin | 9900 | €181,131 | €166,216 | -€14,914 | -8.2% |
| Operating profit (loss) | 9901 | €97,698 | €33,925 | -€63,772 | -65.3% |
| Financial charges | 65/66B | €3,496 | €5,171 | +€1,675 | +47.9% |
| Recurring financial charges | 65 | €3,496 | €5,171 | +€1,675 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €94,202 | €28,754 | -€65,447 | -69.5% |
| Income taxes | 67/77 | €25,607 | €7,132 | -€18,476 | -72.2% |
| Profit (loss) for the period | 9904 | €68,595 | €21,623 | -€46,972 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,595 | €21,623 | -€46,972 | -68.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.