Aremis: 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.
Aremis
Largest movements
- Receivables within one year +€62,023
up €62,023 (+23.5%), from €263,933 to €325,956
of which Trade receivables: +€35,341
- Cash +€27,049
up €27,049 (+31.7%), from €85,355 to €112,404
mainly Net result for the year (+€204,934) and Depreciation (+€10,639)
- Profit (loss) carried forward +€204,934
up €204,934 (+13.2%), from -€1.5m to -€1.3m
- Debts within one year -€111,176
down €111,176 (-8.3%), from €1.3m to €1.2m
of which Tax, wage and social debts: -€112,531
- Accrued charges and deferred income -€6,850
down €6,850 (-57.8%), from €11,845 to €4,995
- Gross operating margin +€191,070
up €191,070 (+16.1%), from €1.2m to €1.4m
- Staff costs -€49,853
down €49,853 (-4.4%), from €1.1m to €1.1m
- Write-downs +€47,624
up €47,624 (+10824.9%), from €440 to €48,064
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 | €403,374 | €490,281 | +€86,907 | +21.5% |
| Fixed assets | 21/28 | €38,371 | €40,744 | +€2,373 | +6.2% |
| Tangible fixed assets | 22/27 | €38,371 | €40,744 | +€2,373 | +6.2% |
| Furniture and vehicles | 24 | €38,371 | €40,744 | +€2,373 | +6.2% |
| Current assets | 29/58 | €365,004 | €449,537 | +€84,534 | +23.2% |
| Stocks and contracts in progress | 3 | €15,576 | €11,177 | -€4,399 | -28.2% |
| Stocks | 30/36 | €15,576 | €11,177 | -€4,399 | -28.2% |
| Amounts receivable within one year | 40/41 | €263,933 | €325,956 | +€62,023 | +23.5% |
| Trade receivables | 40 | €201,761 | €237,103 | +€35,341 | +17.5% |
| Other amounts receivable | 41 | €62,171 | €88,853 | +€26,682 | +42.9% |
| Cash at bank and in hand | 54/58 | €85,355 | €112,404 | +€27,049 | +31.7% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €403,374 | €490,281 | +€86,907 | +21.5% |
| Equity | 10/15 | -€947,709 | -€742,775 | +€204,934 | +21.6% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,547,709 | -€1,342,775 | +€204,934 | +13.2% |
| Amounts payable | 17/49 | €1,351,083 | €1,233,056 | -€118,027 | -8.7% |
| Amounts payable within one year | 42/48 | €1,339,237 | €1,228,061 | -€111,176 | -8.3% |
| Trade debts | 44 | €41,402 | €38,431 | -€2,971 | -7.2% |
| Suppliers | 440/4 | €41,402 | €38,431 | -€2,971 | -7.2% |
| Taxes, remuneration and social security | 45 | €267,836 | €155,305 | -€112,531 | -42.0% |
| Taxes | 450/3 | €41,255 | €14,312 | -€26,943 | -65.3% |
| Remuneration and social security | 454/9 | €226,581 | €140,993 | -€85,588 | -37.8% |
| Accrued charges and deferred income | 492/3 | €11,845 | €4,995 | -€6,850 | -57.8% |
| Non-recurring operating income | 76A | €31,085 | €55,669 | +€24,584 | +79.1% |
| Remuneration, social security and pensions | 62 | €1,135,937 | €1,086,084 | -€49,853 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,257 | €10,639 | -€1,618 | -13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €440 | €48,064 | +€47,624 | +10824.9% |
| Other operating charges | 640/8 | €6,490 | €5,462 | -€1,029 | -15.9% |
| Non-recurring operating charges | 66A | €27,877 | €25,283 | -€2,593 | -9.3% |
| Gross operating margin | 9900 | €1,188,964 | €1,380,034 | +€191,070 | +16.1% |
| Operating profit (loss) | 9901 | €5,963 | €204,503 | +€198,539 | +3329.3% |
| Financial income | 75/76B | €1,682 | €622 | -€1,060 | -63.0% |
| Recurring financial income | 75 | €1,682 | €622 | -€1,060 | -63.0% |
| Financial charges | 65/66B | €363 | €191 | -€173 | -47.5% |
| Recurring financial charges | 65 | €363 | €191 | -€173 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €7,282 | €204,934 | +€197,652 | +2714.2% |
| Profit (loss) for the period | 9904 | €7,282 | €204,934 | +€197,652 | +2714.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,282 | €204,934 | +€197,652 | +2714.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.