ARAMIS CONSULTING: 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.
ARAMIS CONSULTING
Largest movements
- Tangible fixed assets -€34,381
down €34,381 (-3.9%), from €875,737 to €841,355
of which Land and buildings: -€34,026
- Receivables within one year -€20,269
down €20,269 (-53.1%), from €38,191 to €17,923
- Deferred charges and accrued income -€16,276
down €16,276 (-73.6%), from €22,120 to €5,844
- Debts after one year -€59,742
down €59,742 (-10.7%), from €560,618 to €500,876
- Reserves +€33,319
up €33,319 (+34.4%), from €96,830 to €130,149
of which Distributable reserves: +€36,974
- Trade debts -€28,418
down €28,418 (-72.6%), from €39,167 to €10,749
- Other debts -€22,912
down €22,912 (-18.0%), from €127,118 to €104,206
- Gross operating margin -€2,499
down €2,499 (-2.2%), from €114,986 to €112,488
- Depreciation -€1,766
down €1,766 (-3.5%), from €50,956 to €49,190
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 | €956,397 | €881,598 | -€74,799 | -7.8% |
| Fixed assets | 21/28 | €884,737 | €844,436 | -€40,301 | -4.6% |
| Intangible fixed assets | 21 | €9,000 | €3,081 | -€5,919 | -65.8% |
| Tangible fixed assets | 22/27 | €875,737 | €841,355 | -€34,381 | -3.9% |
| Land and buildings | 22 | €821,614 | €787,588 | -€34,026 | -4.1% |
| Plant, machinery and equipment | 23 | €52,159 | €51,537 | -€622 | -1.2% |
| Furniture and vehicles | 24 | €1,963 | €2,230 | +€267 | +13.6% |
| Current assets | 29/58 | €71,661 | €37,162 | -€34,499 | -48.1% |
| Amounts receivable within one year | 40/41 | €38,191 | €17,923 | -€20,269 | -53.1% |
| Trade receivables | 40 | €38,191 | €17,923 | -€20,269 | -53.1% |
| Cash at bank and in hand | 54/58 | €11,350 | €13,395 | +€2,046 | +18.0% |
| Deferred charges and accrued income | 490/1 | €22,120 | €5,844 | -€16,276 | -73.6% |
| Total equity and liabilities | 10/49 | €956,397 | €881,598 | -€74,799 | -7.8% |
| Equity | 10/15 | €117,193 | €150,103 | +€32,910 | +28.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €96,830 | €130,149 | +€33,319 | +34.4% |
| Tax-exempt reserves | 132 | €74,020 | €70,366 | -€3,654 | -4.9% |
| Distributable reserves | 133 | €22,810 | €59,784 | +€36,974 | +162% |
| Investment grants | 15 | €7,963 | €7,554 | -€410 | -5.1% |
| Provisions and deferred taxes | 16 | €18,903 | €17,887 | -€1,016 | -5.4% |
| Deferred taxes | 168 | €18,903 | €17,887 | -€1,016 | -5.4% |
| Amounts payable | 17/49 | €820,302 | €713,609 | -€106,693 | -13.0% |
| Amounts payable after more than one year | 17 | €560,618 | €500,876 | -€59,742 | -10.7% |
| Financial debts | 170/4 | €560,618 | €500,876 | -€59,742 | -10.7% |
| Amounts payable within one year | 42/48 | €259,614 | €212,705 | -€46,909 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €62,750 | €63,443 | +€693 | +1.1% |
| Trade debts | 44 | €39,167 | €10,749 | -€28,418 | -72.6% |
| Suppliers | 440/4 | €39,167 | €10,749 | -€28,418 | -72.6% |
| Taxes, remuneration and social security | 45 | €30,579 | €34,307 | +€3,728 | +12.2% |
| Taxes | 450/3 | €30,579 | €34,307 | +€3,728 | +12.2% |
| Other amounts payable | 47/48 | €127,118 | €104,206 | -€22,912 | -18.0% |
| Accrued charges and deferred income | 492/3 | €70 | €28 | -€42 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,956 | €49,190 | -€1,766 | -3.5% |
| Other operating charges | 640/8 | €2,179 | €2,248 | +€69 | +3.2% |
| Gross operating margin | 9900 | €114,986 | €112,488 | -€2,499 | -2.2% |
| Operating profit (loss) | 9901 | €61,851 | €61,050 | -€802 | -1.3% |
| Financial income | 75/76B | €410 | €435 | +€25 | +6.2% |
| Recurring financial income | 75 | €410 | €435 | +€25 | +6.2% |
| Financial charges | 65/66B | €12,535 | €12,398 | -€137 | -1.1% |
| Recurring financial charges | 65 | €12,535 | €12,398 | -€137 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €49,726 | €49,087 | -€639 | -1.3% |
| Transfer from deferred taxes | 780 | €1,016 | €1,016 | = | 0.0% |
| Income taxes | 67/77 | €17,917 | €16,784 | -€1,133 | -6.3% |
| Profit (loss) for the period | 9904 | €32,825 | €33,319 | +€494 | +1.5% |
| Transfer from tax-exempt reserves | 789 | €3,654 | €3,654 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,479 | €36,974 | +€494 | +1.4% |
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 23 October 2026 via checked.be.