ARI Services: 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.
ARI Services
Largest movements
- Cash +€38,854
up €38,854 (+169.7%), from €22,896 to €61,750
mainly Receivables within one year (+€25,533) and Net result for the year (+€19,647)
- Receivables within one year -€25,533
down €25,533 (-55.7%), from €45,847 to €20,314
of which Trade receivables: -€28,119
- Tangible fixed assets -€2,824
down €2,824 (-33.5%), from €8,432 to €5,608
of which Furniture and vehicles: -€4,578
- Profit (loss) carried forward +€10,647
up €10,647, from -€6,700 to €3,947
- Provisions +€1,088
up €1,088 (+3.8%), from €28,742 to €29,829
- Gross operating margin +€33,750
up €33,750 (+118.1%), from €28,566 to €62,315
- Financial charges -€8,102
down €8,102 (-20.8%), from €38,926 to €30,823
- Taxes +€5,755
up €5,755 (+3625.1%), from €159 to €5,914
- Provisions +€3,778
up €3,778, from -€2,690 to €1,088
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 | €77,436 | €88,256 | +€10,819 | +14.0% |
| Fixed assets | 21/28 | €8,432 | €5,608 | -€2,824 | -33.5% |
| Tangible fixed assets | 22/27 | €8,432 | €5,608 | -€2,824 | -33.5% |
| Furniture and vehicles | 24 | €8,432 | €3,854 | -€4,578 | -54.3% |
| Other tangible fixed assets | 26 | - | €1,754 | +€1,754 | |
| Current assets | 29/58 | €69,005 | €82,648 | +€13,643 | +19.8% |
| Amounts receivable within one year | 40/41 | €45,847 | €20,314 | -€25,533 | -55.7% |
| Trade receivables | 40 | €44,635 | €16,517 | -€28,119 | -63.0% |
| Other amounts receivable | 41 | €1,211 | €3,798 | +€2,586 | +213.5% |
| Cash at bank and in hand | 54/58 | €22,896 | €61,750 | +€38,854 | +169.7% |
| Deferred charges and accrued income | 490/1 | €262 | €584 | +€322 | +122.8% |
| Total equity and liabilities | 10/49 | €77,436 | €88,256 | +€10,819 | +14.0% |
| Equity | 10/15 | €26,300 | €36,947 | +€10,647 | +40.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,700 | €3,947 | +€10,647 | |
| Provisions and deferred taxes | 16 | €28,742 | €29,829 | +€1,088 | +3.8% |
| Provisions for liabilities and charges | 160/5 | €28,742 | €29,829 | +€1,088 | +3.8% |
| Other liabilities and charges | 164/5 | €28,742 | €29,829 | +€1,088 | +3.8% |
| Amounts payable | 17/49 | €22,395 | €21,479 | -€915 | -4.1% |
| Amounts payable within one year | 42/48 | €22,395 | €21,479 | -€915 | -4.1% |
| Financial debts | 43 | - | €113 | +€113 | |
| Credit institutions | 430/8 | - | €113 | +€113 | |
| Trade debts | 44 | €0 | €207 | +€207 | +64534.4% |
| Suppliers | 440/4 | €0 | €207 | +€207 | +64534.4% |
| Taxes, remuneration and social security | 45 | €8,510 | €7,993 | -€517 | -6.1% |
| Taxes | 450/3 | €8,510 | €7,993 | -€517 | -6.1% |
| Other amounts payable | 47/48 | €13,884 | €13,167 | -€717 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,696 | €4,638 | -€57 | -1.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,690 | €1,088 | +€3,778 | |
| Other operating charges | 640/8 | €387 | €206 | -€182 | -46.9% |
| Gross operating margin | 9900 | €28,566 | €62,315 | +€33,750 | +118.1% |
| Operating profit (loss) | 9901 | €26,173 | €56,384 | +€30,211 | +115.4% |
| Financial charges | 65/66B | €38,926 | €30,823 | -€8,102 | -20.8% |
| Recurring financial charges | 65 | €38,926 | €30,823 | -€8,102 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,753 | €25,561 | +€38,314 | |
| Income taxes | 67/77 | €159 | €5,914 | +€5,755 | +3625.1% |
| Profit (loss) for the period | 9904 | -€12,911 | €19,647 | +€32,558 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,911 | €19,647 | +€32,558 |
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 6 October 2026 via checked.be.