ARIBOUW: 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.
ARIBOUW
Largest movements
- Receivables within one year -€32,381
down €32,381 (-39.6%), from €81,725 to €49,343
of which Other amounts receivable: -€21,944
- Stocks and contracts +€7,700
new in 2025: €7,700
of which Stocks: +€4,350
- Cash -€2,103
no longer reported in 2025 (was €2,103)
mainly Net result for the year (-€22,033) and Stocks and contracts (-€7,700)
- Profit (loss) carried forward -€22,033
down €22,033 (-51.4%), from €42,852 to €20,820
- Short-term financial debts +€6,156
new in 2025: €6,156
- Accrued charges and deferred income -€5,525
no longer reported in 2025 (was €5,525)
- Tax, wage and social debts -€3,818
down €3,818 (-18.3%), from €20,918 to €17,100
of which Taxes: -€6,028
- Trade debts -€1,103
down €1,103 (-53.1%), from €2,076 to €974
- Gross operating margin -€83,764
down €83,764 (-69.1%), from €121,214 to €37,450
- Staff costs -€33,666
down €33,666 (-37.3%), from €90,232 to €56,566
- Taxes -€6,570
down €6,570 (-93.8%), from €7,005 to €436
- Other operating charges -€3,648
down €3,648 (-69.9%), from €5,215 to €1,567
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 | €84,234 | €57,911 | -€26,323 | -31.2% |
| Fixed assets | 21/28 | €406 | €868 | +€462 | +114% |
| Tangible fixed assets | 22/27 | €406 | €868 | +€462 | +114% |
| Plant, machinery and equipment | 23 | €406 | €868 | +€462 | +114% |
| Current assets | 29/58 | €83,828 | €57,043 | -€26,784 | -32.0% |
| Stocks and contracts in progress | 3 | - | €7,700 | +€7,700 | |
| Stocks | 30/36 | - | €4,350 | +€4,350 | |
| Contracts in progress | 37 | - | €3,350 | +€3,350 | |
| Amounts receivable within one year | 40/41 | €81,725 | €49,343 | -€32,381 | -39.6% |
| Trade receivables | 40 | €48,166 | €37,729 | -€10,437 | -21.7% |
| Other amounts receivable | 41 | €33,559 | €11,615 | -€21,944 | -65.4% |
| Cash at bank and in hand | 54/58 | €2,103 | - | -€2,103 | |
| Total equity and liabilities | 10/49 | €84,234 | €57,911 | -€26,323 | -31.2% |
| Equity | 10/15 | €42,852 | €20,820 | -€22,033 | -51.4% |
| Profit (loss) carried forward | 14 | €42,852 | €20,820 | -€22,033 | -51.4% |
| Amounts payable | 17/49 | €41,382 | €37,092 | -€4,290 | -10.4% |
| Amounts payable within one year | 42/48 | €35,857 | €37,092 | +€1,235 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €7,063 | €7,063 | = | 0.0% |
| Financial debts | 43 | - | €6,156 | +€6,156 | |
| Credit institutions | 430/8 | - | €6,156 | +€6,156 | |
| Trade debts | 44 | €2,076 | €974 | -€1,103 | -53.1% |
| Suppliers | 440/4 | €2,076 | €974 | -€1,103 | -53.1% |
| Advances received on contracts in progress | 46 | €5,799 | €5,799 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €20,918 | €17,100 | -€3,818 | -18.3% |
| Taxes | 450/3 | €17,773 | €11,745 | -€6,028 | -33.9% |
| Remuneration and social security | 454/9 | €3,145 | €5,355 | +€2,210 | +70.3% |
| Accrued charges and deferred income | 492/3 | €5,525 | - | -€5,525 | |
| Non-recurring operating income | 76A | €19,660 | - | -€19,660 | |
| Remuneration, social security and pensions | 62 | €90,232 | €56,566 | -€33,666 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €927 | €694 | -€233 | -25.1% |
| Other operating charges | 640/8 | €5,215 | €1,567 | -€3,648 | -69.9% |
| Non-recurring operating charges | 66A | €14,425 | - | -€14,425 | |
| Gross operating margin | 9900 | €121,214 | €37,450 | -€83,764 | -69.1% |
| Operating profit (loss) | 9901 | €10,415 | -€21,379 | -€31,793 | |
| Financial income | 75/76B | €1,183 | €806 | -€377 | -31.9% |
| Recurring financial income | 75 | €1,183 | €806 | -€377 | -31.9% |
| Financial charges | 65/66B | €320 | €1,024 | +€704 | +220% |
| Recurring financial charges | 65 | €320 | €1,024 | +€704 | +220% |
| Profit (loss) for the period before taxes | 9903 | €11,277 | -€21,597 | -€32,874 | |
| Income taxes | 67/77 | €7,005 | €436 | -€6,570 | -93.8% |
| Profit (loss) for the period | 9904 | €4,271 | -€22,033 | -€26,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,271 | -€22,033 | -€26,304 |
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 16 October 2026 via checked.be.