A.R.I. CONCEPT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
A.R.I. CONCEPT
Largest movements
- Receivables within one year +€9,090
up €9,090 (+71.3%), from €12,751 to €21,841
of which Other amounts receivable: +€14,006
- Cash +€2,282
up €2,282 (+22.4%), from €10,190 to €12,472
mainly Net result for the year (+€11,293) and Tax, wage and social debts (+€3,039)
- Tangible fixed assets -€809
down €809 (-56.4%), from €1,434 to €625
- Profit (loss) carried forward +€11,293
up €11,293 (+139%), from €8,110 to €19,402
- Trade debts -€3,910
down €3,910 (-33.2%), from €11,776 to €7,866
- Tax, wage and social debts +€3,039
up €3,039 (+276%), from €1,101 to €4,140
- Gross operating margin +€8,979
up €8,979 (+122%), from €7,337 to €16,316
- Taxes +€1,938
up €1,938 (+176%), from €1,101 to €3,039
- Other operating charges -€511
down €511 (-33.6%), from €1,519 to €1,008
- Financial charges -€199
down €199 (-54.4%), from €365 to €167
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,516 | €34,938 | +€10,422 | +42.5% |
| Fixed assets | 21/28 | €1,434 | €625 | -€809 | -56.4% |
| Tangible fixed assets | 22/27 | €1,434 | €625 | -€809 | -56.4% |
| Plant, machinery and equipment | 23 | €1,434 | €625 | -€809 | -56.4% |
| Current assets | 29/58 | €23,082 | €34,313 | +€11,231 | +48.7% |
| Amounts receivable within one year | 40/41 | €12,751 | €21,841 | +€9,090 | +71.3% |
| Trade receivables | 40 | €11,240 | €6,325 | -€4,916 | -43.7% |
| Other amounts receivable | 41 | €1,511 | €15,516 | +€14,006 | +927% |
| Cash at bank and in hand | 54/58 | €10,190 | €12,472 | +€2,282 | +22.4% |
| Deferred charges and accrued income | 490/1 | €142 | - | -€142 | |
| Total equity and liabilities | 10/49 | €24,516 | €34,938 | +€10,422 | +42.5% |
| Equity | 10/15 | €11,110 | €22,402 | +€11,293 | +102% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,110 | €19,402 | +€11,293 | +139% |
| Amounts payable | 17/49 | €13,406 | €12,535 | -€871 | -6.5% |
| Amounts payable within one year | 42/48 | €13,406 | €12,535 | -€871 | -6.5% |
| Trade debts | 44 | €11,776 | €7,866 | -€3,910 | -33.2% |
| Suppliers | 440/4 | €11,776 | €7,866 | -€3,910 | -33.2% |
| Taxes, remuneration and social security | 45 | €1,101 | €4,140 | +€3,039 | +276% |
| Taxes | 450/3 | €1,101 | €4,140 | +€3,039 | +276% |
| Other amounts payable | 47/48 | €530 | €530 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €808 | €809 | +€1 | +0.2% |
| Other operating charges | 640/8 | €1,519 | €1,008 | -€511 | -33.6% |
| Gross operating margin | 9900 | €7,337 | €16,316 | +€8,979 | +122% |
| Operating profit (loss) | 9901 | €5,010 | €14,498 | +€9,488 | +189% |
| Financial income | 75/76B | €3 | €0 | -€3 | -95.2% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -95.2% |
| Financial charges | 65/66B | €365 | €167 | -€199 | -54.4% |
| Recurring financial charges | 65 | €365 | €167 | -€199 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €4,647 | €14,332 | +€9,684 | +208% |
| Income taxes | 67/77 | €1,101 | €3,039 | +€1,938 | +176% |
| Profit (loss) for the period | 9904 | €3,546 | €11,293 | +€7,746 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €3,546 | €11,293 | +€7,746 | +218% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.