ARIC ICT CONSULT: 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.
ARIC ICT CONSULT
Largest movements
- Current investments +€50,077
up €50,077 (+50.1%), from €100,000 to €150,077
- Cash -€47,128
down €47,128 (-57.6%), from €81,836 to €34,707
mainly Current investments (-€50,077) and Receivables within one year (-€10,933)
- Receivables within one year +€10,933
up €10,933 (+42.8%), from €25,575 to €36,508
of which Trade receivables: +€7,483
- Deferred charges and accrued income -€7,910
down €7,910 (-78.8%), from €10,041 to €2,130
- Profit (loss) carried forward +€10,241
up €10,241 (+5.0%), from €203,949 to €214,190
- Trade debts -€4,012
down €4,012 (-87.5%), from €4,587 to €575
- Gross operating margin -€29,345
down €29,345 (-58.0%), from €50,598 to €21,253
- Taxes -€7,048
down €7,048 (-59.8%), from €11,795 to €4,747
- Financial income +€2,959
up €2,959 (+367%), from €805 to €3,764
- Depreciation -€1,244
down €1,244 (-41.1%), from €3,029 to €1,785
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 | €219,549 | €223,735 | +€4,186 | +1.9% |
| Fixed assets | 21/28 | €2,098 | €313 | -€1,785 | -85.1% |
| Tangible fixed assets | 22/27 | €2,058 | €273 | -€1,785 | -86.7% |
| Plant, machinery and equipment | 23 | €1,912 | €273 | -€1,639 | -85.7% |
| Furniture and vehicles | 24 | €146 | - | -€146 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €217,451 | €223,422 | +€5,971 | +2.7% |
| Amounts receivable within one year | 40/41 | €25,575 | €36,508 | +€10,933 | +42.8% |
| Trade receivables | 40 | €18,142 | €25,625 | +€7,483 | +41.2% |
| Other amounts receivable | 41 | €7,433 | €10,883 | +€3,450 | +46.4% |
| Current investments | 50/53 | €100,000 | €150,077 | +€50,077 | +50.1% |
| Cash at bank and in hand | 54/58 | €81,836 | €34,707 | -€47,128 | -57.6% |
| Deferred charges and accrued income | 490/1 | €10,041 | €2,130 | -€7,910 | -78.8% |
| Total equity and liabilities | 10/49 | €219,549 | €223,735 | +€4,186 | +1.9% |
| Equity | 10/15 | €205,949 | €216,190 | +€10,241 | +5.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,949 | €214,190 | +€10,241 | +5.0% |
| Amounts payable | 17/49 | €13,601 | €7,546 | -€6,055 | -44.5% |
| Amounts payable within one year | 42/48 | €13,601 | €7,546 | -€6,055 | -44.5% |
| Trade debts | 44 | €4,587 | €575 | -€4,012 | -87.5% |
| Suppliers | 440/4 | €4,587 | €575 | -€4,012 | -87.5% |
| Taxes, remuneration and social security | 45 | €8,214 | €6,971 | -€1,243 | -15.1% |
| Taxes | 450/3 | €8,214 | €6,971 | -€1,243 | -15.1% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,029 | €1,785 | -€1,244 | -41.1% |
| Other operating charges | 640/8 | €7,691 | €8,093 | +€402 | +5.2% |
| Gross operating margin | 9900 | €50,598 | €21,253 | -€29,345 | -58.0% |
| Operating profit (loss) | 9901 | €39,879 | €11,376 | -€28,503 | -71.5% |
| Financial income | 75/76B | €805 | €3,764 | +€2,959 | +367% |
| Recurring financial income | 75 | €805 | €3,764 | +€2,959 | +367% |
| Financial charges | 65/66B | €181 | €151 | -€30 | -16.5% |
| Recurring financial charges | 65 | €181 | €151 | -€30 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €40,503 | €14,988 | -€25,515 | -63.0% |
| Income taxes | 67/77 | €11,795 | €4,747 | -€7,048 | -59.8% |
| Profit (loss) for the period | 9904 | €28,707 | €10,241 | -€18,466 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,707 | €10,241 | -€18,466 | -64.3% |
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 24 October 2026 via checked.be.