WASSERIJ ARNOLDUS: 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.
WASSERIJ ARNOLDUS
Largest movements
- Tangible fixed assets +€22,139
up €22,139 (+29.6%), from €74,779 to €96,918
of which Leasing and similar rights: +€27,388
- Current investments +€17,035
up €17,035 (+102%), from €16,678 to €33,713
- Cash +€8,998
up €8,998 (+32.5%), from €27,683 to €36,681
mainly Depreciation (+€24,702) and Net result for the year (+€19,774)
- Receivables within one year +€4,310
up €4,310 (+12.5%), from €34,378 to €38,689
of which Trade receivables: +€8,178
- Reserves +€19,774
up €19,774 (+83.0%), from €23,838 to €43,612
- Debts after one year +€13,988
up €13,988 (+25.1%), from €55,783 to €69,771
- Current portion of long-term debt +€9,644
up €9,644 (+66.0%), from €14,604 to €24,247
- Trade debts +€6,589
up €6,589 (+46.3%), from €14,216 to €20,805
- Depreciation +€18,875
up €18,875 (+324%), from €5,826 to €24,702
- Gross operating margin +€8,157
up €8,157 (+6.4%), from €128,361 to €136,518
- Financial charges -€5,987
down €5,987 (-59.4%), from €10,074 to €4,086
- Taxes -€3,141
down €3,141 (-29.3%), from €10,712 to €7,570
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 | €156,235 | €209,800 | +€53,565 | +34.3% |
| Fixed assets | 21/28 | €76,279 | €98,418 | +€22,139 | +29.0% |
| Tangible fixed assets | 22/27 | €74,779 | €96,918 | +€22,139 | +29.6% |
| Plant, machinery and equipment | 23 | €25,124 | €20,336 | -€4,788 | -19.1% |
| Furniture and vehicles | 24 | €462 | - | -€462 | |
| Leasing and similar rights | 25 | €49,193 | €76,581 | +€27,388 | +55.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €79,956 | €111,382 | +€31,426 | +39.3% |
| Amounts receivable within one year | 40/41 | €34,378 | €38,689 | +€4,310 | +12.5% |
| Trade receivables | 40 | €28,066 | €36,244 | +€8,178 | +29.1% |
| Other amounts receivable | 41 | €6,312 | €2,445 | -€3,867 | -61.3% |
| Current investments | 50/53 | €16,678 | €33,713 | +€17,035 | +102% |
| Cash at bank and in hand | 54/58 | €27,683 | €36,681 | +€8,998 | +32.5% |
| Deferred charges and accrued income | 490/1 | €1,217 | €2,300 | +€1,083 | +89.0% |
| Total equity and liabilities | 10/49 | €156,235 | €209,800 | +€53,565 | +34.3% |
| Equity | 10/15 | €53,439 | €73,213 | +€19,774 | +37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,838 | €43,612 | +€19,774 | +83.0% |
| Distributable reserves | 133 | €23,838 | €43,612 | +€19,774 | +83.0% |
| Profit (loss) carried forward | 14 | €11,001 | €11,001 | = | 0.0% |
| Amounts payable | 17/49 | €102,796 | €136,587 | +€33,791 | +32.9% |
| Amounts payable after more than one year | 17 | €55,783 | €69,771 | +€13,988 | +25.1% |
| Financial debts | 170/4 | €55,783 | €69,771 | +€13,988 | +25.1% |
| Amounts payable within one year | 42/48 | €47,013 | €66,816 | +€19,803 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €14,604 | €24,247 | +€9,644 | +66.0% |
| Trade debts | 44 | €14,216 | €20,805 | +€6,589 | +46.3% |
| Suppliers | 440/4 | €14,216 | €20,805 | +€6,589 | +46.3% |
| Taxes, remuneration and social security | 45 | €17,598 | €19,633 | +€2,035 | +11.6% |
| Taxes | 450/3 | €5,176 | €9,326 | +€4,149 | +80.2% |
| Remuneration and social security | 454/9 | €12,422 | €10,308 | -€2,114 | -17.0% |
| Other amounts payable | 47/48 | €595 | €2,130 | +€1,535 | +258% |
| Non-recurring operating income | 76A | €624 | €10,335 | +€9,711 | +1,556% |
| Remuneration, social security and pensions | 62 | €76,512 | €77,312 | +€800 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,826 | €24,702 | +€18,875 | +324% |
| Other operating charges | 640/8 | €2,024 | €2,924 | +€901 | +44.5% |
| Non-recurring operating charges | 66A | - | €947 | +€947 | |
| Gross operating margin | 9900 | €128,361 | €136,518 | +€8,157 | +6.4% |
| Operating profit (loss) | 9901 | €43,999 | €30,634 | -€13,365 | -30.4% |
| Financial income | 75/76B | €272 | €797 | +€525 | +193% |
| Recurring financial income | 75 | €272 | €797 | +€525 | +193% |
| Financial charges | 65/66B | €10,074 | €4,086 | -€5,987 | -59.4% |
| Recurring financial charges | 65 | €10,074 | €4,086 | -€5,987 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €34,198 | €27,345 | -€6,853 | -20.0% |
| Income taxes | 67/77 | €10,712 | €7,570 | -€3,141 | -29.3% |
| Profit (loss) for the period | 9904 | €23,486 | €19,774 | -€3,712 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,486 | €19,774 | -€3,712 | -15.8% |
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 18 October 2026 via checked.be.