ARICIGILER: what changed
Two fiscal 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.
ARICIGILER
Largest movements
- Stocks and contracts -€5,674
down €5,674 (-24.7%), from €22,957 to €17,283
- Cash +€3,717
up €3,717 (+113.2%), from €3,283 to €7,000
mainly Stocks and contracts (+€5,674) and Net result for the year (+€664)
- Intangible fixed assets -€416
down €416 (-50.0%), from €832 to €416
- Debts after one year -€3,400
down €3,400 (-12.3%), from €27,651 to €24,251
- Profit (loss) carried forward +€664
up €664 (+22.9%), from -€2,902 to -€2,238
- Tax, wage and social debts +€331
up €331 (+119.4%), from €278 to €609
- Gross operating margin +€860
up €860 (+67.5%), from -€1,274 to -€414
- Financial income +€855
up €855 (+75.5%), from €1,133 to €1,988
- Other operating charges -€136
down €136 (-25.4%), from €536 to €400
- Financial charges +€50
up €50 (+110.0%), from €45 to €95
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.
Cash bridge derived
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 | €27,122 | €24,699 | -€2,423 | -8.9% |
| Fixed assets | 21/28 | €832 | €416 | -€416 | -50.0% |
| Intangible fixed assets | 21 | €832 | €416 | -€416 | -50.0% |
| Current assets | 29/58 | €26,289 | €24,283 | -€2,007 | -7.6% |
| Stocks and contracts in progress | 3 | €22,957 | €17,283 | -€5,674 | -24.7% |
| Stocks | 30/36 | €22,957 | €17,283 | -€5,674 | -24.7% |
| Amounts receivable within one year | 40/41 | €50 | - | -€50 | |
| Other amounts receivable | 41 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €3,283 | €7,000 | +€3,717 | +113.2% |
| Total equity and liabilities | 10/49 | €27,122 | €24,699 | -€2,423 | -8.9% |
| Equity | 10/15 | -€902 | -€238 | +€664 | +73.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,902 | -€2,238 | +€664 | +22.9% |
| Amounts payable | 17/49 | €28,024 | €24,937 | -€3,086 | -11.0% |
| Amounts payable after more than one year | 17 | €27,651 | €24,251 | -€3,400 | -12.3% |
| Financial debts | 170/4 | €27,651 | €24,251 | -€3,400 | -12.3% |
| Amounts payable within one year | 42/48 | €373 | €687 | +€314 | +84.1% |
| Trade debts | 44 | €96 | €78 | -€18 | -18.4% |
| Suppliers | 440/4 | €96 | €78 | -€18 | -18.4% |
| Taxes, remuneration and social security | 45 | €278 | €609 | +€331 | +119.4% |
| Taxes | 450/3 | €278 | €609 | +€331 | +119.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €416 | = | 0.0% |
| Other operating charges | 640/8 | €536 | €400 | -€136 | -25.4% |
| Gross operating margin | 9900 | -€1,274 | -€414 | +€860 | +67.5% |
| Operating profit (loss) | 9901 | -€2,226 | -€1,230 | +€996 | +44.7% |
| Financial income | 75/76B | €1,133 | €1,988 | +€855 | +75.5% |
| Recurring financial income | 75 | €1,133 | €1,988 | +€855 | +75.5% |
| Financial charges | 65/66B | €45 | €95 | +€50 | +110.0% |
| Recurring financial charges | 65 | €45 | €95 | +€50 | +110.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,138 | €664 | +€1,802 | |
| Profit (loss) for the period | 9904 | -€1,138 | €664 | +€1,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,138 | €664 | +€1,802 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.