ARAMIS: what changed
Two fiscal 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.
ARAMIS
Largest movements
- Cash +€17,610
up €17,610 (+40.3%), from €43,685 to €61,296
mainly Net result for the year (+€73,417) and Depreciation (+€7,206)
- Current investments +€13,400
up €13,400 (+7.3%), from €184,600 to €198,000
- Financial fixed assets +€10,000
up €10,000 (+3.1%), from €327,440 to €337,440
- Tangible fixed assets -€6,920
down €6,920 (-19.9%), from €34,766 to €27,846
of which Furniture and vehicles: -€4,574
- Reserves +€73,417
up €73,417 (+13.7%), from €535,565 to €608,982
- Other debts -€18,982
down €18,982 (-78.6%), from €24,153 to €5,171
- Debts after one year -€14,830
down €14,830 (-100.0%), from €14,830 to €0
- Gross operating margin +€29,272
up €29,272 (+32.0%), from €91,544 to €120,816
- Taxes +€8,843
up €8,843 (+31.3%), from €28,210 to €37,054
- Depreciation +€2,841
up €2,841 (+65.1%), from €4,365 to €7,206
- Financial charges -€1,508
down €1,508 (-69.2%), from €2,178 to €671
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.
Cash bridge derived
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 | €612,027 | €648,682 | +€36,655 | +6.0% |
| Fixed assets | 21/28 | €362,206 | €365,286 | +€3,080 | +0.9% |
| Tangible fixed assets | 22/27 | €34,766 | €27,846 | -€6,920 | -19.9% |
| Land and buildings | 22 | €16,000 | €14,000 | -€2,000 | -12.5% |
| Plant, machinery and equipment | 23 | €941 | €595 | -€346 | -36.8% |
| Furniture and vehicles | 24 | €17,825 | €13,251 | -€4,574 | -25.7% |
| Financial fixed assets | 28 | €327,440 | €337,440 | +€10,000 | +3.1% |
| Current assets | 29/58 | €249,821 | €283,396 | +€33,575 | +13.4% |
| Amounts receivable within one year | 40/41 | €19,269 | €21,756 | +€2,487 | +12.9% |
| Trade receivables | 40 | €19,269 | €21,756 | +€2,487 | +12.9% |
| Current investments | 50/53 | €184,600 | €198,000 | +€13,400 | +7.3% |
| Cash at bank and in hand | 54/58 | €43,685 | €61,296 | +€17,610 | +40.3% |
| Deferred charges and accrued income | 490/1 | €2,267 | €2,345 | +€78 | +3.4% |
| Total equity and liabilities | 10/49 | €612,027 | €648,682 | +€36,655 | +6.0% |
| Equity | 10/15 | €554,165 | €627,582 | +€73,417 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €535,565 | €608,982 | +€73,417 | +13.7% |
| Distributable reserves | 133 | €535,565 | €608,982 | +€73,417 | +13.7% |
| Amounts payable | 17/49 | €57,862 | €21,101 | -€36,762 | -63.5% |
| Amounts payable after more than one year | 17 | €14,830 | €0 | -€14,830 | -100.0% |
| Financial debts | 170/4 | €14,830 | €0 | -€14,830 | -100.0% |
| Amounts payable within one year | 42/48 | €43,033 | €21,101 | -€21,932 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €4,645 | €0 | -€4,645 | -100.0% |
| Trade debts | 44 | €1,138 | €3,728 | +€2,590 | +227.7% |
| Suppliers | 440/4 | €1,138 | €3,728 | +€2,590 | +227.7% |
| Taxes, remuneration and social security | 45 | €13,098 | €12,202 | -€895 | -6.8% |
| Taxes | 450/3 | €13,098 | €12,202 | -€895 | -6.8% |
| Other amounts payable | 47/48 | €24,153 | €5,171 | -€18,982 | -78.6% |
| Remuneration, social security and pensions | 62 | €1,824 | €1,824 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,365 | €7,206 | +€2,841 | +65.1% |
| Other operating charges | 640/8 | €1,180 | €1,227 | +€47 | +4.0% |
| Gross operating margin | 9900 | €91,544 | €120,816 | +€29,272 | +32.0% |
| Operating profit (loss) | 9901 | €84,175 | €110,559 | +€26,384 | +31.3% |
| Financial income | 75/76B | €1,225 | €582 | -€643 | -52.5% |
| Recurring financial income | 75 | €1,225 | €582 | -€643 | -52.5% |
| Financial charges | 65/66B | €2,178 | €671 | -€1,508 | -69.2% |
| Recurring financial charges | 65 | €2,178 | €671 | -€1,508 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €83,221 | €110,470 | +€27,249 | +32.7% |
| Income taxes | 67/77 | €28,210 | €37,054 | +€8,843 | +31.3% |
| Profit (loss) for the period | 9904 | €55,011 | €73,417 | +€18,406 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,011 | €73,417 | +€18,406 | +33.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.