ARAMPHI: 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.
ARAMPHI
Largest movements
- Cash +€52,379
up €52,379 (+229%), from €22,895 to €75,274
mainly Accrued charges and deferred income (+€64,400) and Net result for the year (+€46,858)
- Receivables within one year +€52,043
up €52,043 (+167%), from €31,109 to €83,152
of which Trade receivables: +€52,902
- Tangible fixed assets +€14,794
up €14,794 (+18.7%), from €78,986 to €93,780
of which Plant, machinery and equipment: +€24,348
- Stocks and contracts +€13,852
up €13,852 (+163%), from €8,485 to €22,337
- Accrued charges and deferred income +€64,400
new in 2025: €64,400
- Reserves +€46,858
up €46,858 (+83.9%), from €55,826 to €102,684
- Tax, wage and social debts +€36,124
up €36,124 (+236%), from €15,334 to €51,458
- Debts after one year -€12,316
down €12,316 (-25.0%), from €49,264 to €36,948
- Depreciation +€12,313
up €12,313 (+157%), from €7,866 to €20,178
- Gross operating margin +€9,661
up €9,661 (+12.6%), from €76,542 to €86,203
- Financial charges +€2,537
up €2,537 (+1,433%), from €177 to €2,713
- Taxes +€2,167
up €2,167 (+15.2%), from €14,249 to €16,415
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 | €141,475 | €275,331 | +€133,856 | +94.6% |
| Fixed assets | 21/28 | €78,986 | €93,780 | +€14,794 | +18.7% |
| Tangible fixed assets | 22/27 | €78,986 | €93,780 | +€14,794 | +18.7% |
| Plant, machinery and equipment | 23 | €17,119 | €41,467 | +€24,348 | +142% |
| Furniture and vehicles | 24 | €61,867 | €52,313 | -€9,554 | -15.4% |
| Current assets | 29/58 | €62,490 | €181,552 | +€119,062 | +191% |
| Stocks and contracts in progress | 3 | €8,485 | €22,337 | +€13,852 | +163% |
| Stocks | 30/36 | €8,485 | €22,337 | +€13,852 | +163% |
| Amounts receivable within one year | 40/41 | €31,109 | €83,152 | +€52,043 | +167% |
| Trade receivables | 40 | €30,250 | €83,152 | +€52,902 | +175% |
| Other amounts receivable | 41 | €859 | €0 | -€859 | -100% |
| Cash at bank and in hand | 54/58 | €22,895 | €75,274 | +€52,379 | +229% |
| Deferred charges and accrued income | 490/1 | - | €788 | +€788 | |
| Total equity and liabilities | 10/49 | €141,475 | €275,331 | +€133,856 | +94.6% |
| Equity | 10/15 | €58,326 | €105,184 | +€46,858 | +80.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €55,826 | €102,684 | +€46,858 | +83.9% |
| Distributable reserves | 133 | €55,826 | €102,684 | +€46,858 | +83.9% |
| Amounts payable | 17/49 | €83,150 | €170,147 | +€86,997 | +105% |
| Amounts payable after more than one year | 17 | €49,264 | €36,948 | -€12,316 | -25.0% |
| Financial debts | 170/4 | €49,264 | €36,948 | -€12,316 | -25.0% |
| Amounts payable within one year | 42/48 | €33,886 | €68,799 | +€34,913 | +103% |
| Current portion of amounts payable after more than one year | 42 | €12,316 | €12,316 | +€0 | 0.0% |
| Trade debts | 44 | €2,998 | €1,245 | -€1,752 | -58.5% |
| Suppliers | 440/4 | €2,998 | €1,245 | -€1,752 | -58.5% |
| Taxes, remuneration and social security | 45 | €15,334 | €51,458 | +€36,124 | +236% |
| Taxes | 450/3 | €15,334 | €51,458 | +€36,124 | +236% |
| Other amounts payable | 47/48 | €3,238 | €3,780 | +€541 | +16.7% |
| Accrued charges and deferred income | 492/3 | - | €64,400 | +€64,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,866 | €20,178 | +€12,313 | +157% |
| Other operating charges | 640/8 | €962 | €343 | -€618 | -64.3% |
| Gross operating margin | 9900 | €76,542 | €86,203 | +€9,661 | +12.6% |
| Operating profit (loss) | 9901 | €67,715 | €65,682 | -€2,033 | -3.0% |
| Financial income | 75/76B | €0 | €306 | +€306 | |
| Recurring financial income | 75 | €0 | €306 | +€306 | |
| Financial charges | 65/66B | €177 | €2,713 | +€2,537 | +1,433% |
| Recurring financial charges | 65 | €177 | €2,713 | +€2,537 | +1,433% |
| Profit (loss) for the period before taxes | 9903 | €67,538 | €63,274 | -€4,264 | -6.3% |
| Income taxes | 67/77 | €14,249 | €16,415 | +€2,167 | +15.2% |
| Profit (loss) for the period | 9904 | €53,289 | €46,858 | -€6,431 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,289 | €46,858 | -€6,431 | -12.1% |
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 15 October 2026 via checked.be.