ARNISE: 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.
ARNISE
Largest movements
- Cash +€14,515
up €14,515 (+16.6%), from €87,396 to €101,911
mainly Net result for the year (+€85,892) and Other debts (+€4,537)
- Reserves +€85,059
up €85,059 (+12.7%), from €668,041 to €753,100
- Debts after one year -€66,934
no longer reported in 2025 (was €66,934)
No income-statement line moved by more than 1% of the activity.
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 | €1,085,017 | €1,098,683 | +€13,667 | +1.3% |
| Fixed assets | 21/28 | €996,772 | €996,772 | = | 0.0% |
| Financial fixed assets | 28 | €996,772 | €996,772 | = | 0.0% |
| Current assets | 29/58 | €88,244 | €101,911 | +€13,667 | +15.5% |
| Amounts receivable within one year | 40/41 | €848 | - | -€848 | |
| Trade receivables | 40 | €848 | - | -€848 | |
| Cash at bank and in hand | 54/58 | €87,396 | €101,911 | +€14,515 | +16.6% |
| Total equity and liabilities | 10/49 | €1,085,017 | €1,098,683 | +€13,667 | +1.3% |
| Equity | 10/15 | €922,879 | €1,007,938 | +€85,059 | +9.2% |
| Contributions | 10/11 | €254,838 | €254,838 | = | 0.0% |
| Reserves | 13 | €668,041 | €753,100 | +€85,059 | +12.7% |
| Distributable reserves | 133 | €668,041 | €753,100 | +€85,059 | +12.7% |
| Amounts payable | 17/49 | €162,137 | €90,745 | -€71,392 | -44.0% |
| Amounts payable after more than one year | 17 | €66,934 | - | -€66,934 | |
| Other amounts payable | 178/9 | €66,934 | - | -€66,934 | |
| Amounts payable within one year | 42/48 | €95,203 | €90,745 | -€4,458 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €66,934 | -€8,066 | -10.8% |
| Trade debts | 44 | €802 | - | -€802 | |
| Suppliers | 440/4 | €802 | - | -€802 | |
| Taxes, remuneration and social security | 45 | €5,843 | €5,715 | -€127 | -2.2% |
| Taxes | 450/3 | €5,843 | €5,715 | -€127 | -2.2% |
| Other amounts payable | 47/48 | €13,559 | €18,096 | +€4,537 | +33.5% |
| Other operating charges | 640/8 | €1,094 | €1,295 | +€201 | +18.4% |
| Gross operating margin | 9900 | €115,731 | €115,259 | -€472 | -0.4% |
| Operating profit (loss) | 9901 | €114,638 | €113,964 | -€674 | -0.6% |
| Financial charges | 65/66B | €549 | €382 | -€167 | -30.4% |
| Recurring financial charges | 65 | €549 | €382 | -€167 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €114,089 | €113,582 | -€507 | -0.4% |
| Income taxes | 67/77 | €27,817 | €27,690 | -€127 | -0.5% |
| Profit (loss) for the period | 9904 | €86,272 | €85,892 | -€380 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,272 | €85,892 | -€380 | -0.4% |
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 26 October 2026 via checked.be.