ARIDENT: 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.
ARIDENT
Largest movements
- Cash -€153,625
down €153,625 (-47.8%), from €321,694 to €168,069
mainly Contributions, distributions and other (-€353,195) and Investment in fixed assets (net) (-€150,500)
- Receivables within one year -€138,547
down €138,547 (-34.5%), from €401,813 to €263,266
of which Trade receivables: -€200,713
- Tangible fixed assets -€81,374
down €81,374 (-6.0%), from €1.4m to €1.3m
of which Plant, machinery and equipment: -€119,055
- Reserves -€220,419
down €220,419 (-20.7%), from €1.1m to €846,421
of which Distributable reserves: -€218,559
- Debts after one year -€100,641
down €100,641 (-14.0%), from €720,196 to €619,555
- Tax, wage and social debts -€60,148
down €60,148 (-50.8%), from €118,440 to €58,293
of which Taxes: -€49,034
- Gross operating margin -€232,725
down €232,725 (-23.4%), from €994,900 to €762,175
- Taxes -€83,606
down €83,606 (-56.6%), from €147,836 to €64,231
- Depreciation +€18,072
up €18,072 (+8.5%), from €213,802 to €231,874
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 | €2,111,887 | €1,744,183 | -€367,705 | -17.4% |
| Fixed assets | 21/28 | €1,361,338 | €1,279,964 | -€81,374 | -6.0% |
| Tangible fixed assets | 22/27 | €1,356,618 | €1,275,244 | -€81,374 | -6.0% |
| Land and buildings | 22 | €810,716 | €758,968 | -€51,748 | -6.4% |
| Plant, machinery and equipment | 23 | €487,135 | €368,080 | -€119,055 | -24.4% |
| Furniture and vehicles | 24 | €58,767 | €148,196 | +€89,429 | +152.2% |
| Financial fixed assets | 28 | €4,720 | €4,720 | = | 0.0% |
| Current assets | 29/58 | €750,549 | €464,219 | -€286,330 | -38.1% |
| Stocks and contracts in progress | 3 | €19,045 | €17,615 | -€1,430 | -7.5% |
| Stocks | 30/36 | €19,045 | €17,615 | -€1,430 | -7.5% |
| Amounts receivable within one year | 40/41 | €401,813 | €263,266 | -€138,547 | -34.5% |
| Trade receivables | 40 | €266,368 | €65,655 | -€200,713 | -75.4% |
| Other amounts receivable | 41 | €135,444 | €197,611 | +€62,166 | +45.9% |
| Cash at bank and in hand | 54/58 | €321,694 | €168,069 | -€153,625 | -47.8% |
| Deferred charges and accrued income | 490/1 | €7,997 | €15,269 | +€7,272 | +90.9% |
| Total equity and liabilities | 10/49 | €2,111,887 | €1,744,183 | -€367,705 | -17.4% |
| Equity | 10/15 | €1,073,614 | €865,595 | -€208,019 | -19.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €1,066,840 | €846,421 | -€220,419 | -20.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €1,064,980 | €846,421 | -€218,559 | -20.5% |
| Profit (loss) carried forward | 14 | €573 | €573 | = | 0.0% |
| Amounts payable | 17/49 | €1,038,274 | €878,588 | -€159,686 | -15.4% |
| Amounts payable after more than one year | 17 | €720,196 | €619,555 | -€100,641 | -14.0% |
| Financial debts | 170/4 | €720,196 | €619,555 | -€100,641 | -14.0% |
| Amounts payable within one year | 42/48 | €251,001 | €193,892 | -€57,108 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €97,595 | €100,641 | +€3,046 | +3.1% |
| Trade debts | 44 | €21,099 | €6,780 | -€14,319 | -67.9% |
| Suppliers | 440/4 | €21,099 | €6,780 | -€14,319 | -67.9% |
| Taxes, remuneration and social security | 45 | €118,440 | €58,293 | -€60,148 | -50.8% |
| Taxes | 450/3 | €54,648 | €5,614 | -€49,034 | -89.7% |
| Remuneration and social security | 454/9 | €63,792 | €52,679 | -€11,113 | -17.4% |
| Other amounts payable | 47/48 | €13,866 | €28,178 | +€14,312 | +103.2% |
| Accrued charges and deferred income | 492/3 | €67,077 | €65,141 | -€1,936 | -2.9% |
| Remuneration, social security and pensions | 62 | €267,158 | €270,693 | +€3,535 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213,802 | €231,874 | +€18,072 | +8.5% |
| Other operating charges | 640/8 | €9,567 | €16,990 | +€7,423 | +77.6% |
| Gross operating margin | 9900 | €994,900 | €762,175 | -€232,725 | -23.4% |
| Operating profit (loss) | 9901 | €504,372 | €242,618 | -€261,755 | -51.9% |
| Financial income | 75/76B | €0 | €2,288 | +€2,288 | |
| Recurring financial income | 75 | €0 | €2,288 | +€2,288 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €33,764 | €35,498 | +€1,734 | +5.1% |
| Recurring financial charges | 65 | €33,764 | €35,498 | +€1,734 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €470,608 | €209,407 | -€261,201 | -55.5% |
| Income taxes | 67/77 | €147,836 | €64,231 | -€83,606 | -56.6% |
| Profit (loss) for the period | 9904 | €322,772 | €145,176 | -€177,595 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €322,772 | €145,176 | -€177,595 | -55.0% |
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 8 October 2026 via checked.be.