AREM EVENTS: 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.
What changed
AREM EVENTS
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,033
2024 · €25,275-€22,242
Equity
€94,798
2024 · €91,765+€3,033
Cash
€1,689
2024 · €22+€1,667
Balance sheet total
€246,980
2024 · €220,657+€26,323
Largest movements
Assets
- Receivables within one year +€22,503
up €22,503 (+39.2%), from €57,393 to €79,896
of which Trade receivables: +€39,552
Equity and liabilities
- Debts after one year +€33,000
up €33,000 (+47.8%), from €69,000 to €102,000
- Short-term financial debts -€10,566
no longer reported in 2025 (was €10,566)
of which Other loans: -€10,000
- Profit (loss) carried forward +€3,033
up €3,033 (+6.9%), from -€44,235 to -€41,202
Income statement
- Gross operating margin -€25,067
down €25,067 (-40.9%), from €61,290 to €36,223
- Write-downs -€2,581
down €2,581 (-17.7%), from €14,581 to €12,000
- Financial charges -€754
down €754 (-66.6%), from €1,131 to €378
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.
Result 2024
€25,275
Gross operating margin
-€25,067
Depreciation
-€481
Write-downs
+€2,581
Other operating charges
+€431
Other operating items
-€242
Financial income
+€1
Financial charges
+€754
Taxes
-€220
Result 2025
€3,033
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€586
Investment
-€20,182
Financing
+€22,435
Cash 2024
€22
From operations (derived)
-€586
Net result for the year
+€3,033
Depreciation
+€18,029
Receivables within one year
-€22,503
Trade debts
-€1,048
Tax, wage and social debts
+€1,128
Other debts
+€776
Investment (derived)
-€20,182
Investment in fixed assets (net)
-€20,182
Financing
+€22,435
Debts after one year
+€33,000
Short-term financial debts
-€10,566
Cash 2025
€1,689
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,657 | €246,980 | +€26,323 | +11.9% |
| Fixed assets | 21/28 | €163,240 | €165,393 | +€2,153 | +1.3% |
| Tangible fixed assets | 22/27 | €161,149 | €163,302 | +€2,153 | +1.3% |
| Land and buildings | 22 | €148,298 | €133,860 | -€14,438 | -9.7% |
| Plant, machinery and equipment | 23 | €1,057 | €20,037 | +€18,980 | +1,795% |
| Furniture and vehicles | 24 | €11,794 | €9,405 | -€2,389 | -20.3% |
| Financial fixed assets | 28 | €2,091 | €2,091 | = | 0.0% |
| Current assets | 29/58 | €57,418 | €81,587 | +€24,170 | +42.1% |
| Amounts receivable within one year | 40/41 | €57,393 | €79,896 | +€22,503 | +39.2% |
| Trade receivables | 40 | €7,393 | €46,945 | +€39,552 | +535% |
| Other amounts receivable | 41 | €50,000 | €32,952 | -€17,048 | -34.1% |
| Current investments | 50/53 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22 | €1,689 | +€1,667 | +7,548% |
| Total equity and liabilities | 10/49 | €220,657 | €246,980 | +€26,323 | +11.9% |
| Equity | 10/15 | €91,765 | €94,798 | +€3,033 | +3.3% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | - | -€6,000 | |
| Reserves not available under the articles | 1311 | €6,000 | - | -€6,000 | |
| Distributable reserves | 133 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | -€44,235 | -€41,202 | +€3,033 | +6.9% |
| Amounts payable | 17/49 | €128,892 | €152,182 | +€23,290 | +18.1% |
| Amounts payable after more than one year | 17 | €69,000 | €102,000 | +€33,000 | +47.8% |
| Financial debts | 170/4 | €69,000 | €102,000 | +€33,000 | +47.8% |
| Amounts payable within one year | 42/48 | €59,892 | €50,182 | -€9,710 | -16.2% |
| Financial debts | 43 | €10,566 | - | -€10,566 | |
| Credit institutions | 430/8 | €566 | - | -€566 | |
| Other loans | 439 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €2,801 | €1,753 | -€1,048 | -37.4% |
| Suppliers | 440/4 | €2,801 | €1,753 | -€1,048 | -37.4% |
| Taxes, remuneration and social security | 45 | €4,579 | €5,707 | +€1,128 | +24.6% |
| Taxes | 450/3 | €4,579 | €5,707 | +€1,128 | +24.6% |
| Other amounts payable | 47/48 | €41,947 | €42,722 | +€776 | +1.8% |
| Non-recurring operating income | 76A | €5,660 | €624 | -€5,036 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,549 | €18,029 | +€481 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,581 | €12,000 | -€2,581 | -17.7% |
| Other operating charges | 640/8 | €2,753 | €2,322 | -€431 | -15.7% |
| Non-recurring operating charges | 66A | - | €242 | +€242 | |
| Gross operating margin | 9900 | €61,290 | €36,223 | -€25,067 | -40.9% |
| Operating profit (loss) | 9901 | €26,407 | €3,630 | -€22,777 | -86.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +10,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +10,400% |
| Financial charges | 65/66B | €1,131 | €378 | -€754 | -66.6% |
| Recurring financial charges | 65 | €1,131 | €378 | -€754 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €25,275 | €3,253 | -€22,022 | -87.1% |
| Income taxes | 67/77 | - | €220 | +€220 | |
| Profit (loss) for the period | 9904 | €25,275 | €3,033 | -€22,242 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,275 | €3,033 | -€22,242 | -88.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.