Aarts Dimitri: 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.
Aarts Dimitri
Largest movements
- Deferred charges and accrued income +€17,979
up €17,979 (+732%), from €2,455 to €20,434
- Receivables within one year +€1,467
up €1,467 (+186%), from €789 to €2,256
- Cash -€1,131
down €1,131 (-2.4%), from €48,138 to €47,007
mainly Deferred charges and accrued income (-€17,979) and Receivables within one year (-€1,467)
- Reserves +€13,737
up €13,737 (+35.1%), from €39,105 to €52,842
- Tax, wage and social debts +€2,664
up €2,664 (+32.9%), from €8,103 to €10,767
of which Remuneration and social security: +€3,000
- Trade debts +€1,912
up €1,912 (+629%), from €304 to €2,216
- Gross operating margin -€1,127
down €1,127 (-6.0%), from €18,732 to €17,605
- Financial income +€350
up €350 (+1,080%), from €32 to €382
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 | €51,383 | €69,698 | +€18,314 | +35.6% |
| Current assets | 29/58 | €51,383 | €69,698 | +€18,314 | +35.6% |
| Amounts receivable within one year | 40/41 | €789 | €2,256 | +€1,467 | +186% |
| Other amounts receivable | 41 | €789 | €2,256 | +€1,467 | +186% |
| Cash at bank and in hand | 54/58 | €48,138 | €47,007 | -€1,131 | -2.4% |
| Deferred charges and accrued income | 490/1 | €2,455 | €20,434 | +€17,979 | +732% |
| Total equity and liabilities | 10/49 | €51,383 | €69,698 | +€18,314 | +35.6% |
| Equity | 10/15 | €40,105 | €53,842 | +€13,737 | +34.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,105 | €52,842 | +€13,737 | +35.1% |
| Distributable reserves | 133 | €39,105 | €52,842 | +€13,737 | +35.1% |
| Amounts payable | 17/49 | €11,278 | €15,856 | +€4,578 | +40.6% |
| Amounts payable within one year | 42/48 | €10,690 | €15,266 | +€4,576 | +42.8% |
| Trade debts | 44 | €304 | €2,216 | +€1,912 | +629% |
| Suppliers | 440/4 | €304 | €2,216 | +€1,912 | +629% |
| Taxes, remuneration and social security | 45 | €8,103 | €10,767 | +€2,664 | +32.9% |
| Taxes | 450/3 | €8,103 | €7,767 | -€336 | -4.1% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €2,283 | €2,283 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €588 | €589 | +€2 | +0.3% |
| Other operating charges | 640/8 | €637 | €651 | +€14 | +2.2% |
| Gross operating margin | 9900 | €18,732 | €17,605 | -€1,127 | -6.0% |
| Operating profit (loss) | 9901 | €18,095 | €16,954 | -€1,141 | -6.3% |
| Financial income | 75/76B | €32 | €382 | +€350 | +1,080% |
| Recurring financial income | 75 | €32 | €382 | +€350 | +1,080% |
| Financial charges | 65/66B | €151 | €126 | -€25 | -16.4% |
| Recurring financial charges | 65 | €151 | €126 | -€25 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €17,977 | €17,211 | -€766 | -4.3% |
| Income taxes | 67/77 | €3,619 | €3,474 | -€145 | -4.0% |
| Profit (loss) for the period | 9904 | €14,358 | €13,737 | -€622 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,358 | €13,737 | -€622 | -4.3% |
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.