ARI-LS Consult & Construct: 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.
ARI-LS Consult & Construct
Largest movements
- Cash +€81,729
up €81,729 (+4086.5%), from €2,000 to €83,729
mainly Net result for the year (+€68,531) and Tax, wage and social debts (+€48,985)
- Receivables within one year +€32,237
up €32,237 (+309.3%), from €10,421 to €42,659
of which Trade receivables: +€32,311
- Deferred charges and accrued income +€11,037
new in 2025: €11,037
- Tangible fixed assets +€4,155
new in 2025: €4,155
of which Plant, machinery and equipment: +€2,469
- Reserves +€68,531
up €68,531 (+1251.8%), from €5,474 to €74,005
- Tax, wage and social debts +€48,985
up €48,985 (+3349.8%), from €1,462 to €50,447
of which Taxes: +€45,852
- Trade debts +€14,628
up €14,628 (+2925.5%), from €500 to €15,128
- Other debts -€2,985
no longer reported in 2025 (was €2,985)
- Gross operating margin +€82,569
up €82,569 (+1190.3%), from €6,937 to €89,505
- Taxes +€16,660
up €16,660 (+1139.3%), from €1,462 to €18,122
- Other operating charges +€977
new in 2025: €977
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 | €12,421 | €141,580 | +€129,159 | +1039.8% |
| Fixed assets | 21/28 | - | €4,155 | +€4,155 | |
| Tangible fixed assets | 22/27 | - | €4,155 | +€4,155 | |
| Plant, machinery and equipment | 23 | - | €2,469 | +€2,469 | |
| Furniture and vehicles | 24 | - | €1,686 | +€1,686 | |
| Current assets | 29/58 | €12,421 | €137,425 | +€125,004 | +1006.4% |
| Amounts receivable within one year | 40/41 | €10,421 | €42,659 | +€32,237 | +309.3% |
| Trade receivables | 40 | €10,172 | €42,484 | +€32,311 | +317.6% |
| Other amounts receivable | 41 | €249 | €175 | -€74 | -29.8% |
| Cash at bank and in hand | 54/58 | €2,000 | €83,729 | +€81,729 | +4086.5% |
| Deferred charges and accrued income | 490/1 | - | €11,037 | +€11,037 | |
| Total equity and liabilities | 10/49 | €12,421 | €141,580 | +€129,159 | +1039.8% |
| Equity | 10/15 | €7,474 | €76,005 | +€68,531 | +916.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,474 | €74,005 | +€68,531 | +1251.8% |
| Distributable reserves | 133 | €5,474 | €74,005 | +€68,531 | +1251.8% |
| Amounts payable | 17/49 | €4,947 | €65,575 | +€60,628 | +1225.5% |
| Amounts payable within one year | 42/48 | €4,947 | €65,575 | +€60,628 | +1225.5% |
| Trade debts | 44 | €500 | €15,128 | +€14,628 | +2925.5% |
| Suppliers | 440/4 | €500 | €15,128 | +€14,628 | +2925.5% |
| Taxes, remuneration and social security | 45 | €1,462 | €50,447 | +€48,985 | +3349.8% |
| Taxes | 450/3 | €1,462 | €47,314 | +€45,852 | +3135.5% |
| Remuneration and social security | 454/9 | - | €3,133 | +€3,133 | |
| Other amounts payable | 47/48 | €2,985 | - | -€2,985 | |
| Remuneration, social security and pensions | 62 | - | €355 | +€355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €760 | +€760 | |
| Other operating charges | 640/8 | - | €977 | +€977 | |
| Gross operating margin | 9900 | €6,937 | €89,505 | +€82,569 | +1190.3% |
| Operating profit (loss) | 9901 | €6,937 | €87,413 | +€80,477 | +1160.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €760 | +€760 | |
| Recurring financial charges | 65 | - | €16 | +€16 | |
| Non-recurring financial charges | 66B | - | €744 | +€744 | |
| Profit (loss) for the period before taxes | 9903 | €6,937 | €86,653 | +€79,716 | +1149.2% |
| Income taxes | 67/77 | €1,462 | €18,122 | +€16,660 | +1139.3% |
| Profit (loss) for the period | 9904 | €5,474 | €68,531 | +€63,057 | +1151.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,474 | €68,531 | +€63,057 | +1151.8% |
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 10 October 2026 via checked.be.