Aremis Design & Build: 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.
Aremis Design & Build
Largest movements
- Receivables within one year +€827,178
up €827,178 (+660%), from €125,342 to €952,520
of which Other amounts receivable: +€486,132
- Cash +€486,299
up €486,299 (+447%), from €108,791 to €595,091
mainly Trade debts (+€957,399) and Advances received (+€293,908)
- Deferred charges and accrued income +€66,867
new in 2025: €66,867
- Trade debts +€957,399
up €957,399 (+1,432%), from €66,837 to €1.0m
- Advances received +€293,908
new in 2025: €293,908
- Profit (loss) carried forward +€96,678
up €96,678 (+97.0%), from €99,646 to €196,324
- Tax, wage and social debts +€32,359
new in 2025: €32,359
- Gross operating margin -€14,958
down €14,958 (-10.4%), from €144,056 to €129,098
- Taxes -€4,007
down €4,007 (-11.0%), from €36,366 to €32,359
- Financial income +€3,698
new in 2025: €3,698
- Financial charges +€2,756
up €2,756 (+457%), from €603 to €3,359
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 | €234,133 | €1,614,478 | +€1.4m | +590% |
| Current assets | 29/58 | €234,133 | €1,614,478 | +€1.4m | +590% |
| Amounts receivable within one year | 40/41 | €125,342 | €952,520 | +€827,178 | +660% |
| Trade receivables | 40 | €2,205 | €343,251 | +€341,046 | +15,465% |
| Other amounts receivable | 41 | €123,137 | €609,269 | +€486,132 | +395% |
| Cash at bank and in hand | 54/58 | €108,791 | €595,091 | +€486,299 | +447% |
| Deferred charges and accrued income | 490/1 | - | €66,867 | +€66,867 | |
| Total equity and liabilities | 10/49 | €234,133 | €1,614,478 | +€1.4m | +590% |
| Equity | 10/15 | €167,296 | €263,974 | +€96,678 | +57.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,646 | €196,324 | +€96,678 | +97.0% |
| Amounts payable | 17/49 | €66,837 | €1,350,504 | +€1.3m | +1,921% |
| Amounts payable within one year | 42/48 | €66,837 | €1,350,504 | +€1.3m | +1,921% |
| Trade debts | 44 | €66,837 | €1,024,236 | +€957,399 | +1,432% |
| Suppliers | 440/4 | €66,837 | €1,024,236 | +€957,399 | +1,432% |
| Advances received on contracts in progress | 46 | - | €293,908 | +€293,908 | |
| Taxes, remuneration and social security | 45 | - | €32,359 | +€32,359 | |
| Taxes | 450/3 | - | €32,359 | +€32,359 | |
| Other operating charges | 640/8 | €1,291 | €400 | -€891 | -69.0% |
| Gross operating margin | 9900 | €144,056 | €129,098 | -€14,958 | -10.4% |
| Operating profit (loss) | 9901 | €142,765 | €128,699 | -€14,067 | -9.9% |
| Financial income | 75/76B | - | €3,698 | +€3,698 | |
| Recurring financial income | 75 | - | €3,698 | +€3,698 | |
| Financial charges | 65/66B | €603 | €3,359 | +€2,756 | +457% |
| Recurring financial charges | 65 | €603 | €3,359 | +€2,756 | +457% |
| Profit (loss) for the period before taxes | 9903 | €142,162 | €129,038 | -€13,125 | -9.2% |
| Income taxes | 67/77 | €36,366 | €32,359 | -€4,007 | -11.0% |
| Profit (loss) for the period | 9904 | €105,796 | €96,678 | -€9,117 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €105,796 | €96,678 | -€9,117 | -8.6% |
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 23 October 2026 via checked.be.