AREMIS MANAGEMENT: 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.
What changed
AREMIS MANAGEMENT
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €1.1m+€12,470
Equity
€6.6m
2024 · €6.7m-€127,924
Cash
€448,775
2024 · €63,962+€384,813
Balance sheet total
€9.5m
2024 · €9.1m+€415,059
Largest movements
Assets
- Cash +€384,813
up €384,813 (+602%), from €63,962 to €448,775
mainly Net result for the year (+€1.1m) and Trade debts (+€446,237)
Equity and liabilities
- Trade debts +€446,237
up €446,237 (+64.8%), from €688,965 to €1.1m
- Other debts +€285,487
up €285,487 (+31.2%), from €914,513 to €1.2m
- Short-term financial debts -€200,000
down €200,000 (-25.0%), from €800,000 to €600,000
- Profit (loss) carried forward -€197,924
down €197,924 (-29.3%), from €676,052 to €478,128
Income statement
- Services and other goods +€479,521
up €479,521 (+39.2%), from €1.2m to €1.7m
- Other operating income +€366,628
up €366,628 (+194%), from €188,558 to €555,186
- Turnover +€106,412
up €106,412 (+5.2%), from €2.1m to €2.2m
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.
Result 2024
€1.1m
Turnover
+€106,412
Other operating income
+€366,628
Goods and materials
+€13,086
Services and other goods
-€479,521
Depreciation
-€129
Other operating charges
-€31
Financial income
-€8,429
Financial charges
+€19,290
Taxes
-€4,837
Result 2025
€1.1m
raises the resultlowers the result
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.
From operations
+€1.8m
Investment
€0
Financing
-€1.4m
Cash 2024
€63,962
From operations (derived)
+€1.8m
Net result for the year
+€1.1m
Depreciation
+€9,099
Receivables within one year
-€26,365
Deferred charges and accrued income
-€12,980
Trade debts
+€446,237
Tax, wage and social debts
+€6,823
Other debts
+€285,487
Accrued charges and deferred income
+€4,437
Financing
-€1.4m
Short-term financial debts
-€200,000
Contributions, distributions and other
-€1.2m
Cash 2025
€448,775
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,104,214 | €9,519,273 | +€415,059 | +4.6% |
| Fixed assets | 21/28 | €7,578,733 | €7,569,634 | -€9,099 | -0.1% |
| Intangible fixed assets | 21 | €27,134 | €18,866 | -€8,268 | -30.5% |
| Tangible fixed assets | 22/27 | €979 | €148 | -€831 | -84.9% |
| Furniture and vehicles | 24 | €979 | €148 | -€831 | -84.9% |
| Financial fixed assets | 28 | €7,550,619 | €7,550,619 | = | 0.0% |
| Affiliated companies | 280/1 | €7,548,099 | €7,548,099 | = | 0.0% |
| Participating interests | 280 | €7,548,099 | €7,548,099 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,520 | €2,520 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,520 | €2,520 | = | 0.0% |
| Current assets | 29/58 | €1,525,482 | €1,949,639 | +€424,158 | +27.8% |
| Amounts receivable after more than one year | 29 | €555,163 | €555,163 | = | 0.0% |
| Other amounts receivable | 291 | €555,163 | €555,163 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €659,709 | €686,074 | +€26,365 | +4.0% |
| Trade receivables | 40 | €422,556 | €670,097 | +€247,541 | +58.6% |
| Other amounts receivable | 41 | €237,152 | €15,977 | -€221,175 | -93.3% |
| Current investments | 50/53 | €234,724 | €234,724 | = | 0.0% |
| Own shares | 50 | €234,724 | €234,724 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,962 | €448,775 | +€384,813 | +602% |
| Deferred charges and accrued income | 490/1 | €11,924 | €24,903 | +€12,980 | +109% |
| Total equity and liabilities | 10/49 | €9,104,214 | €9,519,273 | +€415,059 | +4.6% |
| Equity | 10/15 | €6,698,484 | €6,570,560 | -€127,924 | -1.9% |
| Contributions | 10/11 | €5,557,706 | €5,557,706 | = | 0.0% |
| Capital | 10 | €5,557,706 | €5,557,706 | = | 0.0% |
| Issued capital | 100 | €5,557,706 | €5,557,706 | = | 0.0% |
| Reserves | 13 | €464,726 | €534,726 | +€70,000 | +15.1% |
| Non-distributable reserves | 130/1 | €464,726 | €534,726 | +€70,000 | +15.1% |
| Legal reserve | 130 | €230,000 | €300,000 | +€70,000 | +30.4% |
| Own shares acquired | 1312 | €234,726 | €234,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | €676,052 | €478,128 | -€197,924 | -29.3% |
| Amounts payable | 17/49 | €2,405,730 | €2,948,714 | +€542,984 | +22.6% |
| Amounts payable within one year | 42/48 | €2,405,730 | €2,944,276 | +€538,546 | +22.4% |
| Financial debts | 43 | €800,000 | €600,000 | -€200,000 | -25.0% |
| Credit institutions | 430/8 | €800,000 | €600,000 | -€200,000 | -25.0% |
| Trade debts | 44 | €688,965 | €1,135,201 | +€446,237 | +64.8% |
| Suppliers | 440/4 | €688,965 | €1,135,201 | +€446,237 | +64.8% |
| Taxes, remuneration and social security | 45 | €2,252 | €9,075 | +€6,823 | +303% |
| Taxes | 450/3 | €2,252 | €9,075 | +€6,823 | +303% |
| Other amounts payable | 47/48 | €914,513 | €1,200,000 | +€285,487 | +31.2% |
| Accrued charges and deferred income | 492/3 | - | €4,437 | +€4,437 | |
| Operating income | 70/76A | €2,245,375 | €2,718,415 | +€473,040 | +21.1% |
| Turnover | 70 | €2,056,817 | €2,163,229 | +€106,412 | +5.2% |
| Other operating income | 74 | €188,558 | €555,186 | +€366,628 | +194% |
| Operating charges | 60/66A | €2,163,326 | €2,629,920 | +€466,594 | +21.6% |
| Goods for resale, raw materials and consumables | 60 | €929,724 | €916,638 | -€13,086 | -1.4% |
| Purchases | 600/8 | €929,724 | €916,638 | -€13,086 | -1.4% |
| Services and other goods | 61 | €1,223,664 | €1,703,185 | +€479,521 | +39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,970 | €9,099 | +€129 | +1.4% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | €82,049 | €88,495 | +€6,446 | +7.9% |
| Financial income | 75/76B | €1,059,524 | €1,051,095 | -€8,429 | -0.8% |
| Recurring financial income | 75 | €1,059,524 | €1,051,095 | -€8,429 | -0.8% |
| Income from financial fixed assets | 750 | €1,050,000 | €1,050,000 | = | 0.0% |
| Income from current assets | 751 | €9,524 | €1,095 | -€8,429 | -88.5% |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €77,729 | €58,439 | -€19,290 | -24.8% |
| Recurring financial charges | 65 | €77,729 | €58,439 | -€19,290 | -24.8% |
| Debt charges | 650 | €77,204 | €57,535 | -€19,669 | -25.5% |
| Other financial charges | 652/9 | €525 | €904 | +€379 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €1,063,844 | €1,081,151 | +€17,307 | +1.6% |
| Income taxes | 67/77 | €4,238 | €9,075 | +€4,837 | +114% |
| Taxes | 670/3 | €4,238 | €9,075 | +€4,837 | +114% |
| Profit (loss) for the period | 9904 | €1,059,605 | €1,072,076 | +€12,470 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,059,605 | €1,072,076 | +€12,470 | +1.2% |
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 16 October 2026 via checked.be.