Aricoma Systems: 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.
What changed
Aricoma Systems
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.6m
2024 · €2.5m+€1.1m
Equity
€7.5m
2024 · €3.9m+€3.6m
Cash
€3.6m
2024 · €1.2m+€2.4m
Balance sheet total
€22.2m
2024 · €11.0m+€11.3m
Largest movements
Assets
- Receivables after one year +€4.7m
up €4.7m (+197%), from €2.4m to €7.1m
- Receivables within one year +€3.3m
up €3.3m (+48.1%), from €6.8m to €10.1m
of which Trade receivables: +€4.0m
- Cash +€2.4m
up €2.4m (+192%), from €1.2m to €3.6m
mainly Debts after one year (+€3.7m) and Net result for the year (+€3.6m)
- Deferred charges and accrued income +€673,814
up €673,814 (+342%), from €197,280 to €871,094
- Tangible fixed assets +€490,713
up €490,713 (+20,870%), from €2,351 to €493,065
Equity and liabilities
- Debts after one year +€3.7m
up €3.7m (+181%), from €2.0m to €5.7m
- Profit (loss) carried forward +€3.6m
up €3.6m (+93.6%), from €3.8m to €7.4m
- Trade debts +€2.4m
up €2.4m (+81.1%), from €3.0m to €5.4m
- Current portion of long-term debt +€1.7m
up €1.7m (+347%), from €496,221 to €2.2m
Income statement
- Turnover +€35.7m
new in 2025: €35.7m
- Goods and materials +€25.0m
new in 2025: €25.0m
of which Purchases: +€24.8m
- Services and other goods +€5.4m
new in 2025: €5.4m
- Gross operating margin -€4.0m
no longer reported in 2025 (was €4.0m)
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.
Result 2024
€2.5m
Turnover
+€35.7m
Other operating income
+€134,759
Goods and materials
-€25.0m
Services and other goods
-€5.4m
Staff costs
+€162,246
Depreciation
-€34,802
Other operating charges
-€670
Other operating items
-€4.0m
Financial income
+€147,667
Financial charges
-€174,229
Taxes
-€340,923
Result 2025
€3.6m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€2.5m
Investment
-€546,386
Financing
+€5.4m
Cash 2024
€1.2m
From operations (derived)
-€2.5m
Net result for the year
+€3.6m
Depreciation
+€36,913
Receivables after one year
-€4.7m
Stocks and contracts
+€255,482
Receivables within one year
-€3.3m
Deferred charges and accrued income
-€673,814
Trade debts
+€2.4m
Tax, wage and social debts
-€186,144
Accrued charges and deferred income
+€14,557
Investment (derived)
-€546,386
Investment in fixed assets (net)
-€546,386
Financing
+€5.4m
Debts after one year
+€3.7m
Current portion of long-term debt
+€1.7m
Contributions, distributions and other
-€0
Cash 2025
€3.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,967,387 | €22,234,806 | +€11.3m | +103% |
| Fixed assets | 21/28 | €6,836 | €516,309 | +€509,473 | +7,452% |
| Tangible fixed assets | 22/27 | €2,351 | €493,065 | +€490,713 | +20,870% |
| Plant, machinery and equipment | 23 | €2,351 | €493,065 | +€490,713 | +20,870% |
| Financial fixed assets | 28 | €4,485 | €23,244 | +€18,759 | +418% |
| Affiliated companies | 280/1 | - | €715 | +€715 | |
| Amounts receivable | 281 | - | €715 | +€715 | |
| Other financial fixed assets | 284/8 | - | €22,529 | +€22,529 | |
| Amounts receivable and cash guarantees | 285/8 | - | €22,529 | +€22,529 | |
| Current assets | 29/58 | €10,960,551 | €21,718,497 | +€10.8m | +98.2% |
| Amounts receivable after more than one year | 29 | €2,372,050 | €7,055,823 | +€4.7m | +197% |
| Trade receivables | 290 | €2,372,050 | €7,055,823 | +€4.7m | +197% |
| Stocks and contracts in progress | 3 | €338,980 | €83,498 | -€255,482 | -75.4% |
| Stocks | 30/36 | €338,980 | €83,498 | -€255,482 | -75.4% |
| Raw materials and consumables | 30/31 | - | €83,498 | +€83,498 | |
| Amounts receivable within one year | 40/41 | €6,815,412 | €10,095,554 | +€3.3m | +48.1% |
| Trade receivables | 40 | €4,115,573 | €8,099,292 | +€4.0m | +96.8% |
| Other amounts receivable | 41 | €2,699,839 | €1,996,262 | -€703,577 | -26.1% |
| Cash at bank and in hand | 54/58 | €1,236,829 | €3,612,527 | +€2.4m | +192% |
| Deferred charges and accrued income | 490/1 | €197,280 | €871,094 | +€673,814 | +342% |
| Total equity and liabilities | 10/49 | €10,967,387 | €22,234,806 | +€11.3m | +103% |
| Equity | 10/15 | €3,857,415 | €7,455,244 | +€3.6m | +93.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,845,015 | €7,442,844 | +€3.6m | +93.6% |
| Amounts payable | 17/49 | €7,109,972 | €14,779,561 | +€7.7m | +108% |
| Amounts payable after more than one year | 17 | €2,039,789 | €5,734,634 | +€3.7m | +181% |
| Financial debts | 170/4 | €2,039,789 | €5,734,634 | +€3.7m | +181% |
| Leasing and similar obligations | 172 | - | €5,734,634 | +€5.7m | |
| Amounts payable within one year | 42/48 | €5,070,182 | €9,030,371 | +€4.0m | +78.1% |
| Current portion of amounts payable after more than one year | 42 | €496,221 | €2,216,520 | +€1.7m | +347% |
| Trade debts | 44 | €2,989,722 | €5,415,755 | +€2.4m | +81.1% |
| Suppliers | 440/4 | €2,989,722 | €5,415,755 | +€2.4m | +81.1% |
| Taxes, remuneration and social security | 45 | €1,584,239 | €1,398,095 | -€186,144 | -11.7% |
| Taxes | 450/3 | €1,415,810 | €1,352,543 | -€63,267 | -4.5% |
| Remuneration and social security | 454/9 | €168,429 | €45,552 | -€122,877 | -73.0% |
| Accrued charges and deferred income | 492/3 | - | €14,557 | +€14,557 | |
| Operating income | 70/76A | - | €35,802,323 | +€35.8m | |
| Turnover | 70 | - | €35,667,563 | +€35.7m | |
| Other operating income | 74 | - | €134,759 | +€134,759 | |
| Operating charges | 60/66A | - | €31,046,470 | +€31.0m | |
| Goods for resale, raw materials and consumables | 60 | - | €25,037,053 | +€25.0m | |
| Purchases | 600/8 | - | €24,781,571 | +€24.8m | |
| Change in stocks: decrease (increase) | 609 | - | €255,482 | +€255,482 | |
| Services and other goods | 61 | - | €5,441,302 | +€5.4m | |
| Remuneration, social security and pensions | 62 | €692,314 | €530,068 | -€162,246 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,111 | €36,913 | +€34,802 | +1,648% |
| Other operating charges | 640/8 | €464 | €1,134 | +€670 | +144% |
| Gross operating margin | 9900 | €4,022,502 | - | -€4.0m | |
| Operating profit (loss) | 9901 | €3,327,612 | €4,755,853 | +€1.4m | +42.9% |
| Financial income | 75/76B | €175,470 | €323,137 | +€147,667 | +84.2% |
| Recurring financial income | 75 | €175,470 | €323,137 | +€147,667 | +84.2% |
| Income from current assets | 751 | - | €259,492 | +€259,492 | |
| Other financial income | 752/9 | - | €63,646 | +€63,646 | |
| Financial charges | 65/66B | €35,199 | €209,428 | +€174,229 | +495% |
| Recurring financial charges | 65 | €35,199 | €209,428 | +€174,229 | +495% |
| Debt charges | 650 | - | €178,588 | +€178,588 | |
| Other financial charges | 652/9 | - | €30,839 | +€30,839 | |
| Profit (loss) for the period before taxes | 9903 | €3,467,883 | €4,869,562 | +€1.4m | +40.4% |
| Income taxes | 67/77 | €930,810 | €1,271,733 | +€340,923 | +36.6% |
| Taxes | 670/3 | - | €1,271,733 | +€1.3m | |
| Profit (loss) for the period | 9904 | €2,537,073 | €3,597,830 | +€1.1m | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,537,073 | €3,597,830 | +€1.1m | +41.8% |
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 27 October 2026 via checked.be.