ARATUS: 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.
ARATUS
Largest movements
- Tangible fixed assets -€12,356
down €12,356 (-3.8%), from €328,618 to €316,262
of which Land and buildings: -€10,024
- Profit (loss) carried forward -€14,780
down €14,780, from €2,031 to -€12,749
- Gross operating margin -€19,081
down €19,081 (-79.1%), from €24,131 to €5,050
- Financial income +€1,995
up €1,995 (+64133.8%), from €3 to €1,998
- Taxes -€1,826
down €1,826 (-90.2%), from €2,024 to €198
- Depreciation +€1,704
up €1,704 (+9.0%), from €18,858 to €20,563
- Other operating charges -€750
down €750 (-43.7%), from €1,716 to €966
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 | €433,854 | €418,950 | -€14,904 | -3.4% |
| Fixed assets | 21/28 | €328,618 | €316,262 | -€12,356 | -3.8% |
| Tangible fixed assets | 22/27 | €328,618 | €316,262 | -€12,356 | -3.8% |
| Land and buildings | 22 | €301,841 | €291,817 | -€10,024 | -3.3% |
| Furniture and vehicles | 24 | €26,777 | €24,446 | -€2,332 | -8.7% |
| Current assets | 29/58 | €105,236 | €102,688 | -€2,548 | -2.4% |
| Amounts receivable within one year | 40/41 | €8,577 | €5,954 | -€2,623 | -30.6% |
| Other amounts receivable | 41 | €8,577 | €5,954 | -€2,623 | -30.6% |
| Cash at bank and in hand | 54/58 | €95,695 | €95,150 | -€545 | -0.6% |
| Deferred charges and accrued income | 490/1 | €964 | €1,584 | +€620 | +64.4% |
| Total equity and liabilities | 10/49 | €433,854 | €418,950 | -€14,904 | -3.4% |
| Equity | 10/15 | €431,681 | €416,902 | -€14,780 | -3.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €367,650 | €367,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €361,450 | €361,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,031 | -€12,749 | -€14,780 | |
| Amounts payable | 17/49 | €2,172 | €2,049 | -€124 | -5.7% |
| Amounts payable within one year | 42/48 | €2,172 | €2,049 | -€124 | -5.7% |
| Trade debts | 44 | €0 | €670 | +€670 | |
| Suppliers | 440/4 | €0 | €670 | +€670 | |
| Taxes, remuneration and social security | 45 | €24 | €628 | +€604 | +2477.3% |
| Taxes | 450/3 | €24 | €628 | +€604 | +2477.3% |
| Other amounts payable | 47/48 | €2,148 | €750 | -€1,398 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,858 | €20,563 | +€1,704 | +9.0% |
| Other operating charges | 640/8 | €1,716 | €966 | -€750 | -43.7% |
| Gross operating margin | 9900 | €24,131 | €5,050 | -€19,081 | -79.1% |
| Operating profit (loss) | 9901 | €3,556 | -€16,479 | -€20,035 | |
| Financial income | 75/76B | €3 | €1,998 | +€1,995 | +64133.8% |
| Recurring financial income | 75 | €3 | €1,998 | +€1,995 | +64133.8% |
| Financial charges | 65/66B | €120 | €100 | -€19 | -16.2% |
| Recurring financial charges | 65 | €120 | €100 | -€19 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €3,439 | -€14,581 | -€18,021 | |
| Income taxes | 67/77 | €2,024 | €198 | -€1,826 | -90.2% |
| Profit (loss) for the period | 9904 | €1,415 | -€14,780 | -€16,195 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,415 | -€14,780 | -€16,195 |
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.