ARI&ONAT: 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&ONAT
Largest movements
- Receivables within one year -€11,100
down €11,100 (-30.7%), from €36,175 to €25,075
- Deferred charges and accrued income +€2,084
new in 2025: €2,084
- Contributions -€12,400
down €12,400 (-81.8%), from €15,150 to €2,750
- Profit (loss) carried forward +€2,165
up €2,165 (+10.6%), from €20,395 to €22,559
- Trade debts +€1,015
up €1,015 (+346%), from €293 to €1,308
of which Suppliers: +€997
- Gross operating margin -€3,332
down €3,332 (-52.0%), from €6,411 to €3,079
- Taxes -€960
no longer reported in 2025 (was €960)
- Other operating charges -€722
down €722 (-52.3%), from €1,379 to €658
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 | €36,803 | €27,646 | -€9,157 | -24.9% |
| Fixed assets | 21/28 | €460 | €460 | = | 0.0% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €36,343 | €27,186 | -€9,157 | -25.2% |
| Amounts receivable within one year | 40/41 | €36,175 | €25,075 | -€11,100 | -30.7% |
| Other amounts receivable | 41 | €36,175 | €25,075 | -€11,100 | -30.7% |
| Cash at bank and in hand | 54/58 | €168 | €27 | -€141 | -84.0% |
| Deferred charges and accrued income | 490/1 | - | €2,084 | +€2,084 | |
| Total equity and liabilities | 10/49 | €36,803 | €27,646 | -€9,157 | -24.9% |
| Equity | 10/15 | €35,545 | €25,309 | -€10,235 | -28.8% |
| Contributions | 10/11 | €15,150 | €2,750 | -€12,400 | -81.8% |
| Profit (loss) carried forward | 14 | €20,395 | €22,559 | +€2,165 | +10.6% |
| Amounts payable | 17/49 | €1,258 | €2,337 | +€1,078 | +85.7% |
| Amounts payable within one year | 42/48 | €1,258 | €2,337 | +€1,078 | +85.7% |
| Trade debts | 44 | €293 | €1,308 | +€1,015 | +346% |
| Suppliers | 440/4 | €293 | €1,290 | +€997 | +340% |
| Bills of exchange payable | 441 | - | €18 | +€18 | |
| Taxes, remuneration and social security | 45 | €965 | €1,029 | +€63 | +6.6% |
| Taxes | 450/3 | €965 | €1,029 | +€63 | +6.6% |
| Other operating charges | 640/8 | €1,379 | €658 | -€722 | -52.3% |
| Gross operating margin | 9900 | €6,411 | €3,079 | -€3,332 | -52.0% |
| Operating profit (loss) | 9901 | €5,032 | €2,421 | -€2,611 | -51.9% |
| Financial charges | 65/66B | €232 | €256 | +€24 | +10.5% |
| Recurring financial charges | 65 | €232 | €256 | +€24 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €4,800 | €2,165 | -€2,635 | -54.9% |
| Income taxes | 67/77 | €960 | - | -€960 | |
| Profit (loss) for the period | 9904 | €3,840 | €2,165 | -€1,675 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,840 | €2,165 | -€1,675 | -43.6% |
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 13 October 2026 via checked.be.