AREMA: 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.
AREMA
Largest movements
- Cash -€22,835
down €22,835 (-34.4%), from €66,302 to €43,466
mainly Debts after one year (-€50,000) and Trade debts (-€8,421)
- Tangible fixed assets -€8,028
down €8,028 (-15.9%), from €50,646 to €42,617
- Debts after one year -€50,000
down €50,000 (-47.6%), from €105,000 to €55,000
- Profit (loss) carried forward +€31,917
up €31,917 (+114.8%), from €27,807 to €59,724
- Trade debts -€8,421
down €8,421 (-81.0%), from €10,390 to €1,969
- Tax, wage and social debts -€5,731
down €5,731 (-42.0%), from €13,650 to €7,919
of which Remuneration and social security: -€4,732
- Staff costs -€8,506
down €8,506 (-18.0%), from €47,133 to €38,627
- Other operating charges -€2,614
down €2,614 (-52.6%), from €4,974 to €2,360
- Gross operating margin -€1,725
down €1,725 (-1.8%), from €94,233 to €92,508
- Taxes +€1,380
up €1,380 (+14.0%), from €9,884 to €11,264
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 | €203,568 | €171,924 | -€31,644 | -15.5% |
| Fixed assets | 21/28 | €50,884 | €42,856 | -€8,028 | -15.8% |
| Tangible fixed assets | 22/27 | €50,646 | €42,617 | -€8,028 | -15.9% |
| Furniture and vehicles | 24 | €50,646 | €42,617 | -€8,028 | -15.9% |
| Financial fixed assets | 28 | €239 | €239 | = | 0.0% |
| Current assets | 29/58 | €152,683 | €129,068 | -€23,615 | -15.5% |
| Amounts receivable within one year | 40/41 | €84,386 | €84,913 | +€527 | +0.6% |
| Trade receivables | 40 | €82,972 | €84,913 | +€1,941 | +2.3% |
| Other amounts receivable | 41 | €1,414 | - | -€1,414 | |
| Cash at bank and in hand | 54/58 | €66,302 | €43,466 | -€22,835 | -34.4% |
| Deferred charges and accrued income | 490/1 | €1,995 | €689 | -€1,307 | -65.5% |
| Total equity and liabilities | 10/49 | €203,568 | €171,924 | -€31,644 | -15.5% |
| Equity | 10/15 | €73,709 | €105,626 | +€31,917 | +43.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Outside capital | 11 | €45,000 | - | -€45,000 | |
| Other | 1109/19 | €45,000 | - | -€45,000 | |
| Reserves | 13 | €902 | €902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €902 | €902 | = | 0.0% |
| Reserves not available under the articles | 1311 | €902 | €902 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,807 | €59,724 | +€31,917 | +114.8% |
| Amounts payable | 17/49 | €129,858 | €66,298 | -€63,560 | -48.9% |
| Amounts payable after more than one year | 17 | €105,000 | €55,000 | -€50,000 | -47.6% |
| Financial debts | 170/4 | €105,000 | €55,000 | -€50,000 | -47.6% |
| Amounts payable within one year | 42/48 | €24,858 | €11,298 | -€13,560 | -54.6% |
| Trade debts | 44 | €10,390 | €1,969 | -€8,421 | -81.0% |
| Suppliers | 440/4 | €10,390 | €1,969 | -€8,421 | -81.0% |
| Taxes, remuneration and social security | 45 | €13,650 | €7,919 | -€5,731 | -42.0% |
| Taxes | 450/3 | €8,336 | €7,337 | -€999 | -12.0% |
| Remuneration and social security | 454/9 | €5,314 | €582 | -€4,732 | -89.1% |
| Other amounts payable | 47/48 | €818 | €1,410 | +€592 | +72.3% |
| Remuneration, social security and pensions | 62 | €47,133 | €38,627 | -€8,506 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,635 | €8,028 | +€393 | +5.1% |
| Other operating charges | 640/8 | €4,974 | €2,360 | -€2,614 | -52.6% |
| Gross operating margin | 9900 | €94,233 | €92,508 | -€1,725 | -1.8% |
| Operating profit (loss) | 9901 | €34,491 | €43,493 | +€9,002 | +26.1% |
| Financial income | 75/76B | €28 | €332 | +€303 | +1069.5% |
| Recurring financial income | 75 | €28 | €332 | +€303 | +1069.5% |
| Financial charges | 65/66B | €120 | €644 | +€524 | +437.0% |
| Recurring financial charges | 65 | €120 | €644 | +€524 | +437.0% |
| Profit (loss) for the period before taxes | 9903 | €34,400 | €43,181 | +€8,781 | +25.5% |
| Income taxes | 67/77 | €9,884 | €11,264 | +€1,380 | +14.0% |
| Profit (loss) for the period | 9904 | €24,516 | €31,917 | +€7,401 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,516 | €31,917 | +€7,401 | +30.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.