ARIBA: 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.
ARIBA
Largest movements
- Tangible fixed assets +€99,255
up €99,255 (+15.3%), from €647,708 to €746,962
of which Land and buildings: +€106,166
- Other debts +€190,538
up €190,538 (+72.2%), from €264,010 to €454,548
- Debts after one year -€65,135
down €65,135 (-30.8%), from €211,596 to €146,461
- Profit (loss) carried forward -€27,983
down €27,983 (-74.4%), from -€37,623 to -€65,606
- Depreciation -€16,711
down €16,711 (-14.4%), from €116,285 to €99,573
- Financial charges +€7,282
up €7,282 (+45.5%), from €16,013 to €23,295
- Gross operating margin +€4,742
up €4,742 (+3.3%), from €144,244 to €148,986
- Staff costs +€2,511
up €2,511 (+5.3%), from €47,768 to €50,280
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 | €728,740 | €825,794 | +€97,054 | +13.3% |
| Fixed assets | 21/28 | €647,708 | €746,962 | +€99,255 | +15.3% |
| Tangible fixed assets | 22/27 | €647,708 | €746,962 | +€99,255 | +15.3% |
| Land and buildings | 22 | €623,284 | €729,450 | +€106,166 | +17.0% |
| Plant, machinery and equipment | 23 | €24,179 | €16,143 | -€8,036 | -33.2% |
| Furniture and vehicles | 24 | €244 | €1,370 | +€1,125 | +460% |
| Current assets | 29/58 | €81,032 | €78,832 | -€2,201 | -2.7% |
| Stocks and contracts in progress | 3 | €7,417 | €8,301 | +€883 | +11.9% |
| Stocks | 30/36 | €7,417 | €8,301 | +€883 | +11.9% |
| Amounts receivable within one year | 40/41 | €8,194 | €6,345 | -€1,849 | -22.6% |
| Trade receivables | 40 | €7,371 | €6,345 | -€1,027 | -13.9% |
| Other amounts receivable | 41 | €822 | - | -€822 | |
| Cash at bank and in hand | 54/58 | €63,390 | €64,186 | +€796 | +1.3% |
| Deferred charges and accrued income | 490/1 | €2,031 | - | -€2,031 | |
| Total equity and liabilities | 10/49 | €728,740 | €825,794 | +€97,054 | +13.3% |
| Equity | 10/15 | €174,343 | €146,360 | -€27,983 | -16.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €201,966 | €201,966 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,050 | €21,050 | = | 0.0% |
| Distributable reserves | 133 | €180,916 | €180,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,623 | -€65,606 | -€27,983 | -74.4% |
| Amounts payable | 17/49 | €554,397 | €679,434 | +€125,037 | +22.6% |
| Amounts payable after more than one year | 17 | €211,596 | €146,461 | -€65,135 | -30.8% |
| Financial debts | 170/4 | €211,596 | €146,461 | -€65,135 | -30.8% |
| Amounts payable within one year | 42/48 | €342,801 | €532,973 | +€190,172 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | €65,037 | €65,135 | +€98 | +0.2% |
| Trade debts | 44 | €3,397 | - | -€3,397 | |
| Suppliers | 440/4 | €3,397 | - | -€3,397 | |
| Taxes, remuneration and social security | 45 | €10,357 | €13,290 | +€2,933 | +28.3% |
| Taxes | 450/3 | €9,977 | €8,911 | -€1,066 | -10.7% |
| Remuneration and social security | 454/9 | €380 | €4,379 | +€3,999 | +1,054% |
| Other amounts payable | 47/48 | €264,010 | €454,548 | +€190,538 | +72.2% |
| Remuneration, social security and pensions | 62 | €47,768 | €50,280 | +€2,511 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,285 | €99,573 | -€16,711 | -14.4% |
| Other operating charges | 640/8 | €3,493 | €4,517 | +€1,024 | +29.3% |
| Gross operating margin | 9900 | €144,244 | €148,986 | +€4,742 | +3.3% |
| Operating profit (loss) | 9901 | -€23,302 | -€5,384 | +€17,918 | +76.9% |
| Financial income | 75/76B | €1,692 | €696 | -€995 | -58.8% |
| Recurring financial income | 75 | €1,692 | €696 | -€995 | -58.8% |
| Financial charges | 65/66B | €16,013 | €23,295 | +€7,282 | +45.5% |
| Recurring financial charges | 65 | €16,013 | €23,295 | +€7,282 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,623 | -€27,983 | +€9,640 | +25.6% |
| Profit (loss) for the period | 9904 | -€37,623 | -€27,983 | +€9,640 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,623 | -€27,983 | +€9,640 | +25.6% |
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 18 October 2026 via checked.be.