AREMA-BATI: 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.
AREMA-BATI
Largest movements
- Cash +€14,269
new in 2025: €14,269
mainly Net result for the year (+€14,234) and Other debts (+€4,937)
- Receivables within one year +€8,777
up €8,777 (+369%), from €2,377 to €11,155
of which Trade receivables: +€9,405
- Tangible fixed assets -€3,021
down €3,021 (-37.7%), from €8,021 to €5,000
of which Furniture and vehicles: -€2,202
- Profit (loss) carried forward +€14,234
up €14,234, from -€5,624 to €8,610
- Other debts +€4,937
up €4,937 (+53.7%), from €9,192 to €14,129
- Trade debts +€1,294
up €1,294 (+176%), from €734 to €2,027
- Short-term financial debts -€336
no longer reported in 2025 (was €336)
- Gross operating margin +€9,849
up €9,849 (+125%), from €7,867 to €17,716
- Depreciation +€296
up €296 (+10.9%), from €2,725 to €3,021
- Other operating charges -€255
down €255 (-46.4%), from €550 to €295
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 | €11,385 | €31,716 | +€20,331 | +179% |
| Fixed assets | 21/28 | €8,021 | €5,000 | -€3,021 | -37.7% |
| Tangible fixed assets | 22/27 | €8,021 | €5,000 | -€3,021 | -37.7% |
| Plant, machinery and equipment | 23 | €2,401 | €1,582 | -€819 | -34.1% |
| Furniture and vehicles | 24 | €5,620 | €3,418 | -€2,202 | -39.2% |
| Current assets | 29/58 | €3,364 | €26,716 | +€23,352 | +694% |
| Amounts receivable within one year | 40/41 | €2,377 | €11,155 | +€8,777 | +369% |
| Trade receivables | 40 | €1,750 | €11,155 | +€9,405 | +538% |
| Other amounts receivable | 41 | €628 | - | -€628 | |
| Cash at bank and in hand | 54/58 | - | €14,269 | +€14,269 | |
| Deferred charges and accrued income | 490/1 | €986 | €1,292 | +€306 | +31.0% |
| Total equity and liabilities | 10/49 | €11,385 | €31,716 | +€20,331 | +179% |
| Equity | 10/15 | €576 | €14,810 | +€14,234 | +2,471% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,624 | €8,610 | +€14,234 | |
| Amounts payable | 17/49 | €10,809 | €16,906 | +€6,097 | +56.4% |
| Amounts payable within one year | 42/48 | €10,809 | €16,906 | +€6,097 | +56.4% |
| Financial debts | 43 | €336 | - | -€336 | |
| Credit institutions | 430/8 | €336 | - | -€336 | |
| Trade debts | 44 | €734 | €2,027 | +€1,294 | +176% |
| Suppliers | 440/4 | €734 | €2,027 | +€1,294 | +176% |
| Taxes, remuneration and social security | 45 | €547 | €749 | +€202 | +37.0% |
| Taxes | 450/3 | €547 | €749 | +€202 | +37.0% |
| Other amounts payable | 47/48 | €9,192 | €14,129 | +€4,937 | +53.7% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,725 | €3,021 | +€296 | +10.9% |
| Other operating charges | 640/8 | €550 | €295 | -€255 | -46.4% |
| Gross operating margin | 9900 | €7,867 | €17,716 | +€9,849 | +125% |
| Operating profit (loss) | 9901 | €4,591 | €14,400 | +€9,809 | +214% |
| Financial income | 75/76B | €0 | €26 | +€26 | +130,250% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +130,250% |
| Financial charges | 65/66B | €174 | €192 | +€19 | +10.7% |
| Recurring financial charges | 65 | €174 | €192 | +€19 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €4,418 | €14,234 | +€9,816 | +222% |
| Profit (loss) for the period | 9904 | €4,418 | €14,234 | +€9,816 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €4,418 | €14,234 | +€9,816 | +222% |
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 27 October 2026 via checked.be.