ARBIOS: 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.
ARBIOS
Largest movements
- Receivables within one year +€3.3m
up €3.3m (+1,292,733%), from €254 to €3.3m
- Other debts +€3.3m
up €3.3m (+267%), from €1.2m to €4.5m
- Financial income -€4,437
no longer reported in 2025 (was €4,437)
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 | €6,238,439 | €9,515,506 | +€3.3m | +52.5% |
| Fixed assets | 21/28 | €6,237,442 | €6,237,442 | = | 0.0% |
| Financial fixed assets | 28 | €6,237,442 | €6,237,442 | = | 0.0% |
| Affiliated companies | 280/1 | €6,237,442 | €6,237,442 | = | 0.0% |
| Participating interests | 280 | €6,237,442 | €6,237,442 | = | 0.0% |
| Current assets | 29/58 | €997 | €3,278,064 | +€3.3m | +328,657% |
| Amounts receivable within one year | 40/41 | €254 | €3,277,977 | +€3.3m | +1,292,733% |
| Other amounts receivable | 41 | €254 | €3,277,977 | +€3.3m | +1,292,733% |
| Cash at bank and in hand | 54/58 | €744 | €87 | -€657 | -88.4% |
| Total equity and liabilities | 10/49 | €6,238,439 | €9,515,506 | +€3.3m | +52.5% |
| Equity | 10/15 | €5,018,920 | €5,038,370 | +€19,449 | +0.4% |
| Contributions | 10/11 | €5,400,000 | €5,400,000 | = | 0.0% |
| Capital | 10 | €5,400,000 | €5,400,000 | = | 0.0% |
| Issued capital | 100 | €5,400,000 | €5,400,000 | = | 0.0% |
| Reserves | 13 | €327,246 | €327,246 | = | 0.0% |
| Non-distributable reserves | 130/1 | €318,860 | €318,860 | = | 0.0% |
| Legal reserve | 130 | €318,860 | €318,860 | = | 0.0% |
| Distributable reserves | 133 | €8,386 | €8,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€708,326 | -€688,877 | +€19,449 | +2.7% |
| Amounts payable | 17/49 | €1,219,519 | €4,477,136 | +€3.3m | +267% |
| Amounts payable within one year | 42/48 | €1,219,519 | €4,477,136 | +€3.3m | +267% |
| Taxes, remuneration and social security | 45 | €368 | €368 | = | 0.0% |
| Taxes | 450/3 | €368 | €368 | = | 0.0% |
| Other amounts payable | 47/48 | €1,219,151 | €4,476,769 | +€3.3m | +267% |
| Operating income | 70/76A | €21,000 | €21,000 | = | 0.0% |
| Turnover | 70 | €21,000 | €21,000 | = | 0.0% |
| Operating charges | 60/66A | €1,294 | €1,371 | +€77 | +5.9% |
| Services and other goods | 61 | €1,294 | €1,371 | +€77 | +5.9% |
| Operating profit (loss) | 9901 | €19,706 | €19,629 | -€77 | -0.4% |
| Financial income | 75/76B | €4,437 | - | -€4,437 | |
| Recurring financial income | 75 | €4,437 | - | -€4,437 | |
| Income from financial fixed assets | 750 | €4,437 | - | -€4,437 | |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Other financial charges | 652/9 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €23,993 | €19,449 | -€4,544 | -18.9% |
| Profit (loss) for the period | 9904 | €23,993 | €19,449 | -€4,544 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,993 | €19,449 | -€4,544 | -18.9% |
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 28 October 2026 via checked.be.