AREBIS: 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.
AREBIS
Largest movements
- Cash +€51,249
up €51,249 (+94.5%), from €54,214 to €105,463
mainly Net result for the year (+€50,411) and Other debts (+€24,133)
- Financial fixed assets -€16,000
no longer reported in 2025 (was €16,000)
- Receivables within one year +€8,727
up €8,727 (+69.0%), from €12,647 to €21,374
of which Other amounts receivable: +€5,066
- Other debts +€24,133
up €24,133 (+186%), from €12,957 to €37,090
- Reserves +€20,000
up €20,000 (+52.6%), from €38,000 to €58,000
- Profit (loss) carried forward +€6,411
up €6,411 (+34.7%), from €18,479 to €24,891
- Tax, wage and social debts -€5,409
down €5,409 (-39.5%), from €13,687 to €8,278
- Gross operating margin +€16,474
up €16,474 (+32.9%), from €50,008 to €66,482
- Taxes +€3,202
up €3,202 (+27.3%), from €11,746 to €14,948
- Depreciation +€1,100
up €1,100 (+218%), from €504 to €1,605
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 | €85,673 | €131,235 | +€45,561 | +53.2% |
| Fixed assets | 21/28 | €18,812 | €3,999 | -€14,813 | -78.7% |
| Tangible fixed assets | 22/27 | €2,812 | €3,999 | +€1,187 | +42.2% |
| Furniture and vehicles | 24 | €2,812 | €3,999 | +€1,187 | +42.2% |
| Financial fixed assets | 28 | €16,000 | - | -€16,000 | |
| Current assets | 29/58 | €66,861 | €127,236 | +€60,375 | +90.3% |
| Amounts receivable within one year | 40/41 | €12,647 | €21,374 | +€8,727 | +69.0% |
| Trade receivables | 40 | €10,533 | €14,193 | +€3,660 | +34.8% |
| Other amounts receivable | 41 | €2,114 | €7,181 | +€5,066 | +240% |
| Cash at bank and in hand | 54/58 | €54,214 | €105,463 | +€51,249 | +94.5% |
| Deferred charges and accrued income | 490/1 | - | €399 | +€399 | |
| Total equity and liabilities | 10/49 | €85,673 | €131,235 | +€45,561 | +53.2% |
| Equity | 10/15 | €58,479 | €84,891 | +€26,411 | +45.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €58,000 | +€20,000 | +52.6% |
| Distributable reserves | 133 | €38,000 | €58,000 | +€20,000 | +52.6% |
| Profit (loss) carried forward | 14 | €18,479 | €24,891 | +€6,411 | +34.7% |
| Amounts payable | 17/49 | €27,194 | €46,344 | +€19,150 | +70.4% |
| Amounts payable within one year | 42/48 | €27,194 | €46,344 | +€19,150 | +70.4% |
| Trade debts | 44 | €550 | €976 | +€426 | +77.4% |
| Suppliers | 440/4 | €550 | €976 | +€426 | +77.4% |
| Taxes, remuneration and social security | 45 | €13,687 | €8,278 | -€5,409 | -39.5% |
| Taxes | 450/3 | €13,687 | €8,278 | -€5,409 | -39.5% |
| Other amounts payable | 47/48 | €12,957 | €37,090 | +€24,133 | +186% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | €1,605 | +€1,100 | +218% |
| Gross operating margin | 9900 | €50,008 | €66,482 | +€16,474 | +32.9% |
| Operating profit (loss) | 9901 | €49,503 | €64,877 | +€15,374 | +31.1% |
| Financial income | 75/76B | - | €632 | +€632 | |
| Recurring financial income | 75 | - | €632 | +€632 | |
| Financial charges | 65/66B | €89 | €150 | +€61 | +68.3% |
| Recurring financial charges | 65 | €89 | €150 | +€61 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | €49,414 | €65,359 | +€15,945 | +32.3% |
| Income taxes | 67/77 | €11,746 | €14,948 | +€3,202 | +27.3% |
| Profit (loss) for the period | 9904 | €37,668 | €50,411 | +€12,743 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,668 | €50,411 | +€12,743 | +33.8% |
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 22 October 2026 via checked.be.