Ariamis: 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.
Ariamis
Largest movements
- Cash +€127,051
up €127,051 (+432%), from €29,403 to €156,454
mainly Net result for the year (+€84,543) and Tax, wage and social debts (+€29,682)
- Receivables within one year -€9,239
down €9,239 (-28.0%), from €32,993 to €23,754
of which Trade receivables: -€14,983
- Profit (loss) carried forward +€84,543
up €84,543 (+204%), from €41,473 to €126,016
- Tax, wage and social debts +€29,682
up €29,682 (+154%), from €19,273 to €48,955
of which Remuneration and social security: +€15,720
- Trade debts +€2,567
up €2,567 (+5,829%), from €44 to €2,611
- Gross operating margin +€58,863
up €58,863 (+111%), from €53,252 to €112,114
- Taxes +€13,127
up €13,127 (+115%), from €11,414 to €24,540
- Other operating charges +€2,183
up €2,183 (+1,339%), from €163 to €2,346
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,790 | €182,582 | +€116,792 | +178% |
| Fixed assets | 21/28 | €1,662 | €1,298 | -€364 | -21.9% |
| Tangible fixed assets | 22/27 | €1,662 | €1,298 | -€364 | -21.9% |
| Furniture and vehicles | 24 | €1,662 | €1,298 | -€364 | -21.9% |
| Current assets | 29/58 | €64,128 | €181,284 | +€117,156 | +183% |
| Amounts receivable within one year | 40/41 | €32,993 | €23,754 | -€9,239 | -28.0% |
| Trade receivables | 40 | €30,262 | €15,279 | -€14,983 | -49.5% |
| Other amounts receivable | 41 | €2,731 | €8,476 | +€5,745 | +210% |
| Cash at bank and in hand | 54/58 | €29,403 | €156,454 | +€127,051 | +432% |
| Deferred charges and accrued income | 490/1 | €1,732 | €1,076 | -€657 | -37.9% |
| Total equity and liabilities | 10/49 | €65,790 | €182,582 | +€116,792 | +178% |
| Equity | 10/15 | €46,473 | €131,016 | +€84,543 | +182% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,473 | €126,016 | +€84,543 | +204% |
| Amounts payable | 17/49 | €19,317 | €51,566 | +€32,249 | +167% |
| Amounts payable within one year | 42/48 | €19,317 | €51,566 | +€32,249 | +167% |
| Trade debts | 44 | €44 | €2,611 | +€2,567 | +5,829% |
| Suppliers | 440/4 | €44 | €2,611 | +€2,567 | +5,829% |
| Taxes, remuneration and social security | 45 | €19,273 | €48,955 | +€29,682 | +154% |
| Taxes | 450/3 | €19,273 | €33,235 | +€13,962 | +72.4% |
| Remuneration and social security | 454/9 | - | €15,720 | +€15,720 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €364 | +€206 | +131% |
| Other operating charges | 640/8 | €163 | €2,346 | +€2,183 | +1,339% |
| Gross operating margin | 9900 | €53,252 | €112,114 | +€58,863 | +111% |
| Operating profit (loss) | 9901 | €52,931 | €109,155 | +€56,223 | +106% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €46 | €71 | +€25 | +55.0% |
| Recurring financial charges | 65 | €46 | €71 | +€25 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €52,886 | €109,084 | +€56,197 | +106% |
| Income taxes | 67/77 | €11,414 | €24,540 | +€13,127 | +115% |
| Profit (loss) for the period | 9904 | €41,473 | €84,543 | +€43,071 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €41,473 | €84,543 | +€43,071 | +104% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.