ARIDA: 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.
ARIDA
Largest movements
- Stocks and contracts -€242,092
down €242,092 (-63.3%), from €382,644 to €140,552
- Cash +€181,098
up €181,098 (+89.4%), from €202,511 to €383,608
- Receivables within one year +€174,526
up €174,526 (+33.0%), from €528,183 to €702,708
of which Other amounts receivable: +€121,452
- Other debts +€104,821
up €104,821 (+21.3%), from €491,396 to €596,217
- Trade debts +€103,202
up €103,202 (+17.2%), from €600,360 to €703,562
- Debts after one year -€87,500
down €87,500 (-61.5%), from €142,188 to €54,688
- Profit (loss) carried forward -€86,961
down €86,961 (-32.0%), from -€271,876 to -€358,837
- Current portion of long-term debt +€54,902
up €54,902 (+167.3%), from €32,812 to €87,714
- Gross operating margin +€160,155
up €160,155, from -€158,720 to €1,435
- Staff costs -€22,486
no longer reported in 2024 (was €22,486)
- Financial charges -€3,626
down €3,626 (-18.0%), from €20,145 to €16,518
- Financial income +€2,803
up €2,803 (+11.3%), from €24,821 to €27,624
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,118,384 | €1,229,961 | +€111,577 | +10.0% |
| Fixed assets | 21/28 | €3,877 | €2,581 | -€1,296 | -33.4% |
| Tangible fixed assets | 22/27 | €3,877 | €2,581 | -€1,296 | -33.4% |
| Land and buildings | 22 | €2,915 | €2,385 | -€530 | -18.2% |
| Plant, machinery and equipment | 23 | €962 | €196 | -€766 | -79.6% |
| Current assets | 29/58 | €1,114,507 | €1,227,380 | +€112,873 | +10.1% |
| Stocks and contracts in progress | 3 | €382,644 | €140,552 | -€242,092 | -63.3% |
| Stocks | 30/36 | €382,644 | €140,552 | -€242,092 | -63.3% |
| Amounts receivable within one year | 40/41 | €528,183 | €702,708 | +€174,526 | +33.0% |
| Trade receivables | 40 | €125,247 | €178,321 | +€53,074 | +42.4% |
| Other amounts receivable | 41 | €402,935 | €524,387 | +€121,452 | +30.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €202,511 | €383,608 | +€181,098 | +89.4% |
| Deferred charges and accrued income | 490/1 | €1,169 | €511 | -€658 | -56.3% |
| Total equity and liabilities | 10/49 | €1,118,384 | €1,229,961 | +€111,577 | +10.0% |
| Equity | 10/15 | -€235,660 | -€322,621 | -€86,961 | -36.9% |
| Contributions | 10/11 | €21,200 | €21,200 | = | 0.0% |
| Reserves | 13 | €15,016 | €15,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,120 | €2,120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,120 | €2,120 | = | 0.0% |
| Distributable reserves | 133 | €12,896 | €12,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,876 | -€358,837 | -€86,961 | -32.0% |
| Amounts payable | 17/49 | €1,354,044 | €1,552,582 | +€198,538 | +14.7% |
| Amounts payable after more than one year | 17 | €142,188 | €54,688 | -€87,500 | -61.5% |
| Financial debts | 170/4 | €142,188 | €54,688 | -€87,500 | -61.5% |
| Amounts payable within one year | 42/48 | €1,211,856 | €1,497,894 | +€286,038 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €32,812 | €87,714 | +€54,902 | +167.3% |
| Financial debts | 43 | €84,613 | €109,713 | +€25,100 | +29.7% |
| Credit institutions | 430/8 | €84,613 | €109,713 | +€25,100 | +29.7% |
| Trade debts | 44 | €600,360 | €703,562 | +€103,202 | +17.2% |
| Suppliers | 440/4 | €600,360 | €703,562 | +€103,202 | +17.2% |
| Taxes, remuneration and social security | 45 | €2,674 | €688 | -€1,986 | -74.3% |
| Taxes | 450/3 | €804 | €688 | -€116 | -14.4% |
| Remuneration and social security | 454/9 | €1,870 | - | -€1,870 | |
| Other amounts payable | 47/48 | €491,396 | €596,217 | +€104,821 | +21.3% |
| Non-recurring operating income | 76A | - | €14,908 | +€14,908 | |
| Remuneration, social security and pensions | 62 | €22,486 | - | -€22,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €648 | +€196 | +43.4% |
| Other operating charges | 640/8 | €4,401 | €4,433 | +€32 | +0.7% |
| Gross operating margin | 9900 | -€158,720 | €1,435 | +€160,155 | |
| Operating profit (loss) | 9901 | -€186,059 | -€3,646 | +€182,412 | +98.0% |
| Financial income | 75/76B | €24,821 | €27,624 | +€2,803 | +11.3% |
| Recurring financial income | 75 | €24,821 | €27,624 | +€2,803 | +11.3% |
| Financial charges | 65/66B | €20,145 | €16,518 | -€3,626 | -18.0% |
| Recurring financial charges | 65 | €20,145 | €16,518 | -€3,626 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€181,383 | €7,459 | +€188,842 | |
| Income taxes | 67/77 | €804 | €688 | -€116 | -14.4% |
| Profit (loss) for the period | 9904 | -€182,187 | €6,771 | +€188,958 | |
| Profit (loss) for the period to be appropriated | 9905 | -€182,187 | €6,771 | +€188,958 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.