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
- Receivables within one year +€13,890
up €13,890 (+210.9%), from €6,585 to €20,475
of which Trade receivables: +€10,644
- Cash +€3,590
up €3,590 (+24441.4%), from €15 to €3,605
mainly Net result for the year (+€23,391) and Trade debts (+€19,411)
- Short-term financial debts -€29,200
down €29,200 (-97.1%), from €30,070 to €869
- Reserves +€23,391
up €23,391 (+25.1%), from €93,351 to €116,743
of which Distributable reserves: +€23,391
- Trade debts +€19,411
up €19,411 (+30.3%), from €63,976 to €83,387
- Other debts +€6,226
up €6,226 (+70.0%), from €8,889 to €15,115
- Tax, wage and social debts -€3,473
down €3,473 (-17.4%), from €19,978 to €16,506
of which Remuneration and social security: -€8,967
- Gross operating margin +€16,020
up €16,020 (+54.7%), from €29,294 to €45,314
- Taxes +€6,125
up €6,125 (+68.6%), from €8,927 to €15,052
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 | €236,723 | €253,079 | +€16,356 | +6.9% |
| Fixed assets | 21/28 | €3,202 | €2,693 | -€509 | -15.9% |
| Tangible fixed assets | 22/27 | €3,202 | €2,693 | -€509 | -15.9% |
| Plant, machinery and equipment | 23 | - | €1,368 | +€1,368 | |
| Furniture and vehicles | 24 | €3,202 | €1,325 | -€1,877 | -58.6% |
| Current assets | 29/58 | €233,521 | €250,386 | +€16,865 | +7.2% |
| Amounts receivable after more than one year | 29 | €215,000 | €215,000 | = | 0.0% |
| Other amounts receivable | 291 | €215,000 | €215,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €11,638 | €10,625 | -€1,013 | -8.7% |
| Stocks | 30/36 | €11,638 | €10,625 | -€1,013 | -8.7% |
| Amounts receivable within one year | 40/41 | €6,585 | €20,475 | +€13,890 | +210.9% |
| Trade receivables | 40 | €6,506 | €17,149 | +€10,644 | +163.6% |
| Other amounts receivable | 41 | €80 | €3,326 | +€3,246 | +4076.3% |
| Cash at bank and in hand | 54/58 | €15 | €3,605 | +€3,590 | +24441.4% |
| Deferred charges and accrued income | 490/1 | €284 | €680 | +€397 | +139.9% |
| Total equity and liabilities | 10/49 | €236,723 | €253,079 | +€16,356 | +6.9% |
| Equity | 10/15 | €113,811 | €137,203 | +€23,391 | +20.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €93,351 | €116,743 | +€23,391 | +25.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €93,351 | €116,743 | +€23,391 | +25.1% |
| Amounts payable | 17/49 | €122,912 | €115,877 | -€7,036 | -5.7% |
| Amounts payable within one year | 42/48 | €122,912 | €115,877 | -€7,036 | -5.7% |
| Financial debts | 43 | €30,070 | €869 | -€29,200 | -97.1% |
| Credit institutions | 430/8 | €30,070 | €869 | -€29,200 | -97.1% |
| Trade debts | 44 | €63,976 | €83,387 | +€19,411 | +30.3% |
| Suppliers | 440/4 | €63,976 | €83,387 | +€19,411 | +30.3% |
| Taxes, remuneration and social security | 45 | €19,978 | €16,506 | -€3,473 | -17.4% |
| Taxes | 450/3 | €9,558 | €15,052 | +€5,494 | +57.5% |
| Remuneration and social security | 454/9 | €10,420 | €1,454 | -€8,967 | -86.0% |
| Other amounts payable | 47/48 | €8,889 | €15,115 | +€6,226 | +70.0% |
| Non-recurring operating income | 76A | €4,732 | €0 | -€4,732 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,005 | €1,945 | -€60 | -3.0% |
| Other operating charges | 640/8 | €1,238 | €1,297 | +€59 | +4.8% |
| Gross operating margin | 9900 | €29,294 | €45,314 | +€16,020 | +54.7% |
| Operating profit (loss) | 9901 | €26,051 | €42,072 | +€16,021 | +61.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +6900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6900.0% |
| Financial charges | 65/66B | €3,556 | €3,629 | +€73 | +2.0% |
| Recurring financial charges | 65 | €3,556 | €3,629 | +€73 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €22,495 | €38,443 | +€15,948 | +70.9% |
| Income taxes | 67/77 | €8,927 | €15,052 | +€6,125 | +68.6% |
| Profit (loss) for the period | 9904 | €13,568 | €23,391 | +€9,824 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,568 | €23,391 | +€9,824 | +72.4% |
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 4 October 2026 via checked.be.