ARIAX CONSULTING: 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.
ARIAX CONSULTING
Largest movements
- Cash -€26,804
down €26,804 (-61.0%), from €43,922 to €17,118
mainly Contributions, distributions and other (-€53,390) and Other debts (-€45,841)
- Receivables within one year -€5,118
down €5,118 (-13.7%), from €37,448 to €32,330
- Tangible fixed assets -€5,052
down €5,052 (-6.0%), from €83,557 to €78,505
of which Land and buildings: -€4,719
- Other debts -€45,841
down €45,841 (-65.6%), from €69,873 to €24,032
- Reserves +€10,926
up €10,926 (+18.2%), from €59,988 to €70,914
- Debts after one year -€7,660
down €7,660 (-51.4%), from €14,911 to €7,251
- Tax, wage and social debts +€5,256
up €5,256 (+27.1%), from €19,366 to €24,622
- Gross operating margin +€18,742
up €18,742 (+25.6%), from €73,269 to €92,011
- Other operating charges -€13,717
down €13,717 (-85.6%), from €16,028 to €2,310
- Taxes +€5,398
up €5,398 (+37.2%), from €14,507 to €19,905
- Financial charges -€2,652
down €2,652 (-78.5%), from €3,379 to €727
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 | €173,397 | €136,369 | -€37,028 | -21.4% |
| Fixed assets | 21/28 | €83,557 | €78,505 | -€5,052 | -6.0% |
| Tangible fixed assets | 22/27 | €83,557 | €78,505 | -€5,052 | -6.0% |
| Land and buildings | 22 | €83,160 | €78,440 | -€4,719 | -5.7% |
| Furniture and vehicles | 24 | €397 | €65 | -€332 | -83.7% |
| Current assets | 29/58 | €89,841 | €57,864 | -€31,977 | -35.6% |
| Amounts receivable within one year | 40/41 | €37,448 | €32,330 | -€5,118 | -13.7% |
| Trade receivables | 40 | €37,448 | €32,330 | -€5,118 | -13.7% |
| Current investments | 50/53 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,922 | €17,118 | -€26,804 | -61.0% |
| Deferred charges and accrued income | 490/1 | €471 | €416 | -€55 | -11.7% |
| Total equity and liabilities | 10/49 | €173,397 | €136,369 | -€37,028 | -21.4% |
| Equity | 10/15 | €59,996 | €70,916 | +€10,920 | +18.2% |
| Reserves | 13 | €59,988 | €70,914 | +€10,926 | +18.2% |
| Distributable reserves | 133 | €59,988 | €70,914 | +€10,926 | +18.2% |
| Profit (loss) carried forward | 14 | €8 | €2 | -€6 | -78.0% |
| Amounts payable | 17/49 | €113,401 | €65,453 | -€47,948 | -42.3% |
| Amounts payable after more than one year | 17 | €14,911 | €7,251 | -€7,660 | -51.4% |
| Financial debts | 170/4 | €14,911 | €7,251 | -€7,660 | -51.4% |
| Amounts payable within one year | 42/48 | €98,490 | €58,203 | -€40,288 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €7,408 | €7,660 | +€252 | +3.4% |
| Trade debts | 44 | €1,844 | €1,888 | +€44 | +2.4% |
| Suppliers | 440/4 | €1,844 | €1,888 | +€44 | +2.4% |
| Taxes, remuneration and social security | 45 | €19,366 | €24,622 | +€5,256 | +27.1% |
| Taxes | 450/3 | €19,366 | €24,622 | +€5,256 | +27.1% |
| Other amounts payable | 47/48 | €69,873 | €24,032 | -€45,841 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,692 | €5,052 | +€360 | +7.7% |
| Other operating charges | 640/8 | €16,028 | €2,310 | -€13,717 | -85.6% |
| Gross operating margin | 9900 | €73,269 | €92,011 | +€18,742 | +25.6% |
| Operating profit (loss) | 9901 | €52,550 | €84,649 | +€32,099 | +61.1% |
| Financial income | 75/76B | €475 | €293 | -€182 | -38.4% |
| Recurring financial income | 75 | €475 | €293 | -€182 | -38.4% |
| Financial charges | 65/66B | €3,379 | €727 | -€2,652 | -78.5% |
| Recurring financial charges | 65 | €3,379 | €727 | -€2,652 | -78.5% |
| Profit (loss) for the period before taxes | 9903 | €49,645 | €84,215 | +€34,569 | +69.6% |
| Income taxes | 67/77 | €14,507 | €19,905 | +€5,398 | +37.2% |
| Profit (loss) for the period | 9904 | €35,139 | €64,310 | +€29,171 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,139 | €64,310 | +€29,171 | +83.0% |
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 17 October 2026 via checked.be.