ARAMIS-DIM: 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-DIM
Largest movements
- Cash -€22,041
down €22,041 (-70.5%), from €31,283 to €9,241
mainly Investment in fixed assets (net) (-€13,146) and Receivables after one year (-€10,000)
- Receivables after one year +€10,000
new in 2025: €10,000
- Tangible fixed assets +€8,494
up €8,494 (+93.3%), from €9,104 to €17,598
of which Plant, machinery and equipment: +€9,437
- Receivables within one year -€2,912
down €2,912 (-43.1%), from €6,751 to €3,839
of which Trade receivables: -€4,663
- Reserves -€5,000
down €5,000 (-13.4%), from €37,259 to €32,259
- Tax, wage and social debts -€1,992
down €1,992 (-50.6%), from €3,934 to €1,942
- Other debts +€962
up €962 (+16.2%), from €5,925 to €6,887
- Gross operating margin -€7,843
down €7,843 (-60.1%), from €13,055 to €5,212
- Taxes -€3,806
down €3,806 (-95.4%), from €3,989 to €183
- Depreciation +€3,096
up €3,096 (+199%), from €1,555 to €4,651
- Financial income -€1,190
down €1,190 (-91.9%), from €1,295 to €105
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 | €47,358 | €41,311 | -€6,048 | -12.8% |
| Fixed assets | 21/28 | €9,104 | €17,598 | +€8,494 | +93.3% |
| Tangible fixed assets | 22/27 | €9,104 | €17,598 | +€8,494 | +93.3% |
| Plant, machinery and equipment | 23 | €5,286 | €14,722 | +€9,437 | +179% |
| Furniture and vehicles | 24 | €3,818 | €2,876 | -€942 | -24.7% |
| Current assets | 29/58 | €38,254 | €23,712 | -€14,542 | -38.0% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €6,751 | €3,839 | -€2,912 | -43.1% |
| Trade receivables | 40 | €6,685 | €2,022 | -€4,663 | -69.8% |
| Other amounts receivable | 41 | €66 | €1,817 | +€1,751 | +2,664% |
| Cash at bank and in hand | 54/58 | €31,283 | €9,241 | -€22,041 | -70.5% |
| Deferred charges and accrued income | 490/1 | €221 | €632 | +€411 | +186% |
| Total equity and liabilities | 10/49 | €47,358 | €41,311 | -€6,048 | -12.8% |
| Equity | 10/15 | €37,259 | €31,910 | -€5,349 | -14.4% |
| Reserves | 13 | €37,259 | €32,259 | -€5,000 | -13.4% |
| Distributable reserves | 133 | €37,259 | €32,259 | -€5,000 | -13.4% |
| Profit (loss) carried forward | 14 | - | -€349 | -€349 | |
| Amounts payable | 17/49 | €10,100 | €9,401 | -€699 | -6.9% |
| Amounts payable within one year | 42/48 | €10,100 | €9,401 | -€699 | -6.9% |
| Trade debts | 44 | €241 | €571 | +€331 | +137% |
| Suppliers | 440/4 | €241 | €571 | +€331 | +137% |
| Taxes, remuneration and social security | 45 | €3,934 | €1,942 | -€1,992 | -50.6% |
| Taxes | 450/3 | €3,934 | €1,942 | -€1,992 | -50.6% |
| Other amounts payable | 47/48 | €5,925 | €6,887 | +€962 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,555 | €4,651 | +€3,096 | +199% |
| Other operating charges | 640/8 | €505 | €567 | +€61 | +12.1% |
| Gross operating margin | 9900 | €13,055 | €5,212 | -€7,843 | -60.1% |
| Operating profit (loss) | 9901 | €10,995 | -€6 | -€11,001 | |
| Financial income | 75/76B | €1,295 | €105 | -€1,190 | -91.9% |
| Recurring financial income | 75 | €1,295 | €105 | -€1,190 | -91.9% |
| Financial charges | 65/66B | €324 | €265 | -€59 | -18.2% |
| Recurring financial charges | 65 | €324 | €265 | -€59 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €11,966 | -€166 | -€12,132 | |
| Income taxes | 67/77 | €3,989 | €183 | -€3,806 | -95.4% |
| Profit (loss) for the period | 9904 | €7,977 | -€349 | -€8,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,977 | -€349 | -€8,326 |
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 13 October 2026 via checked.be.