L'ARSOUILLE: 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.
L'ARSOUILLE
Largest movements
- Tangible fixed assets -€3,662
down €3,662 (-5.1%), from €72,354 to €68,691
of which Land and buildings: -€3,504
- Other debts -€5,929
down €5,929 (-17.6%), from €33,711 to €27,782
- Trade debts -€2,744
down €2,744 (-64.9%), from €4,231 to €1,487
- Profit (loss) carried forward +€2,580
up €2,580 (+2.1%), from €121,090 to €123,671
- Gross operating margin -€15,346
down €15,346 (-51.1%), from €30,006 to €14,661
- Taxes -€2,472
down €2,472 (-82.1%), from €3,012 to €540
- Other operating charges -€797
down €797 (-26.5%), from €3,003 to €2,206
- Depreciation +€670
up €670 (+22.4%), from €2,992 to €3,662
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 | €200,333 | €194,691 | -€5,642 | -2.8% |
| Fixed assets | 21/28 | €72,442 | €68,780 | -€3,662 | -5.1% |
| Tangible fixed assets | 22/27 | €72,354 | €68,691 | -€3,662 | -5.1% |
| Land and buildings | 22 | €72,150 | €68,647 | -€3,504 | -4.9% |
| Plant, machinery and equipment | 23 | €203 | €44 | -€159 | -78.2% |
| Financial fixed assets | 28 | €89 | €89 | = | 0.0% |
| Current assets | 29/58 | €127,891 | €125,911 | -€1,980 | -1.5% |
| Stocks and contracts in progress | 3 | €4,856 | €3,211 | -€1,646 | -33.9% |
| Stocks | 30/36 | €4,856 | €3,211 | -€1,646 | -33.9% |
| Amounts receivable within one year | 40/41 | €6,703 | €5,811 | -€891 | -13.3% |
| Trade receivables | 40 | €480 | €18 | -€462 | -96.3% |
| Other amounts receivable | 41 | €6,222 | €5,794 | -€429 | -6.9% |
| Cash at bank and in hand | 54/58 | €116,257 | €116,812 | +€554 | +0.5% |
| Deferred charges and accrued income | 490/1 | €75 | €78 | +€3 | +3.4% |
| Total equity and liabilities | 10/49 | €200,333 | €194,691 | -€5,642 | -2.8% |
| Equity | 10/15 | €161,993 | €164,573 | +€2,580 | +1.6% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,090 | €123,671 | +€2,580 | +2.1% |
| Amounts payable | 17/49 | €38,341 | €30,118 | -€8,223 | -21.4% |
| Amounts payable within one year | 42/48 | €38,341 | €30,118 | -€8,223 | -21.4% |
| Trade debts | 44 | €4,231 | €1,487 | -€2,744 | -64.9% |
| Suppliers | 440/4 | €4,231 | €1,487 | -€2,744 | -64.9% |
| Taxes, remuneration and social security | 45 | €398 | €849 | +€451 | +113% |
| Remuneration and social security | 454/9 | €398 | €849 | +€451 | +113% |
| Other amounts payable | 47/48 | €33,711 | €27,782 | -€5,929 | -17.6% |
| Remuneration, social security and pensions | 62 | €4,637 | €4,839 | +€202 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,992 | €3,662 | +€670 | +22.4% |
| Other operating charges | 640/8 | €3,003 | €2,206 | -€797 | -26.5% |
| Gross operating margin | 9900 | €30,006 | €14,661 | -€15,346 | -51.1% |
| Operating profit (loss) | 9901 | €19,375 | €3,954 | -€15,421 | -79.6% |
| Financial income | 75/76B | €42 | €137 | +€95 | +226% |
| Recurring financial income | 75 | €42 | €137 | +€95 | +226% |
| Financial charges | 65/66B | €1,213 | €971 | -€242 | -20.0% |
| Recurring financial charges | 65 | €1,213 | €971 | -€242 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €18,204 | €3,120 | -€15,083 | -82.9% |
| Income taxes | 67/77 | €3,012 | €540 | -€2,472 | -82.1% |
| Profit (loss) for the period | 9904 | €15,191 | €2,580 | -€12,611 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,191 | €2,580 | -€12,611 | -83.0% |
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 19 October 2026 via checked.be.