ARAMBOUW: 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.
ARAMBOUW
Largest movements
- Receivables within one year +€16,705
up €16,705 (+178%), from €9,406 to €26,111
of which Trade receivables: +€13,548
- Tangible fixed assets +€2,962
up €2,962 (+4.1%), from €72,624 to €75,587
of which Furniture and vehicles: +€3,407
- Cash -€2,807
down €2,807 (-11.2%), from €24,982 to €22,176
mainly Investment in fixed assets (net) (-€23,743) and Receivables within one year (-€16,705)
- Profit (loss) carried forward +€12,438
no longer reported in 2025 (was -€12,438)
- Tax, wage and social debts +€2,953
up €2,953 (+259%), from €1,142 to €4,095
- Reserves +€2,807
new in 2025: €2,807
- Trade debts -€1,718
down €1,718 (-79.3%), from €2,165 to €448
- Other debts +€1,318
up €1,318 (+1.1%), from €117,199 to €118,517
- Gross operating margin +€21,512
up €21,512 (+113%), from €18,969 to €40,480
- Depreciation +€6,100
up €6,100 (+41.6%), from €14,680 to €20,781
- Taxes +€1,623
up €1,623 (+754%), from €215 to €1,839
- Other operating charges -€1,054
down €1,054 (-33.1%), from €3,188 to €2,133
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 | €108,169 | €125,966 | +€17,798 | +16.5% |
| Fixed assets | 21/28 | €72,624 | €75,587 | +€2,962 | +4.1% |
| Tangible fixed assets | 22/27 | €72,624 | €75,587 | +€2,962 | +4.1% |
| Plant, machinery and equipment | 23 | €1,275 | €831 | -€444 | -34.9% |
| Furniture and vehicles | 24 | €71,349 | €74,756 | +€3,407 | +4.8% |
| Current assets | 29/58 | €35,544 | €50,380 | +€14,835 | +41.7% |
| Amounts receivable within one year | 40/41 | €9,406 | €26,111 | +€16,705 | +178% |
| Trade receivables | 40 | €9,406 | €22,954 | +€13,548 | +144% |
| Other amounts receivable | 41 | - | €3,157 | +€3,157 | |
| Cash at bank and in hand | 54/58 | €24,982 | €22,176 | -€2,807 | -11.2% |
| Deferred charges and accrued income | 490/1 | €1,156 | €2,093 | +€937 | +81.1% |
| Total equity and liabilities | 10/49 | €108,169 | €125,966 | +€17,798 | +16.5% |
| Equity | 10/15 | -€12,338 | €2,907 | +€15,244 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €2,807 | +€2,807 | |
| Distributable reserves | 133 | - | €2,807 | +€2,807 | |
| Profit (loss) carried forward | 14 | -€12,438 | - | +€12,438 | |
| Amounts payable | 17/49 | €120,507 | €123,060 | +€2,553 | +2.1% |
| Amounts payable within one year | 42/48 | €120,507 | €123,060 | +€2,553 | +2.1% |
| Trade debts | 44 | €2,165 | €448 | -€1,718 | -79.3% |
| Suppliers | 440/4 | €2,165 | €448 | -€1,718 | -79.3% |
| Taxes, remuneration and social security | 45 | €1,142 | €4,095 | +€2,953 | +259% |
| Taxes | 450/3 | €1,142 | €4,095 | +€2,953 | +259% |
| Other amounts payable | 47/48 | €117,199 | €118,517 | +€1,318 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,680 | €20,781 | +€6,100 | +41.6% |
| Other operating charges | 640/8 | €3,188 | €2,133 | -€1,054 | -33.1% |
| Gross operating margin | 9900 | €18,969 | €40,480 | +€21,512 | +113% |
| Operating profit (loss) | 9901 | €1,100 | €17,566 | +€16,466 | +1,496% |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €253 | €483 | +€230 | +91.1% |
| Recurring financial charges | 65 | €253 | €483 | +€230 | +91.1% |
| Profit (loss) for the period before taxes | 9903 | €903 | €17,083 | +€16,180 | +1,792% |
| Income taxes | 67/77 | €215 | €1,839 | +€1,623 | +754% |
| Profit (loss) for the period | 9904 | €687 | €15,244 | +€14,557 | +2,117% |
| Profit (loss) for the period to be appropriated | 9905 | €687 | €15,244 | +€14,557 | +2,117% |
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 29 October 2026 via checked.be.