ARIDO: 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.
ARIDO
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+1,019%), from €174,244 to €1.9m
of which Land and buildings: +€1.8m
- Receivables within one year -€106,386
down €106,386 (-44.1%), from €241,089 to €134,703
of which Trade receivables: -€103,865
- Stocks and contracts +€66,068
up €66,068 (+12.2%), from €542,871 to €608,939
- Revaluation surpluses +€1.8m
up €1.8m (+1,105%), from €158,652 to €1.9m
- Trade debts -€105,896
down €105,896 (-62.6%), from €169,198 to €63,303
- Other debts +€64,655
up €64,655 (+40.6%), from €159,442 to €224,097
- Gross operating margin +€29,149
up €29,149 (+8.7%), from €336,183 to €365,333
- Staff costs +€11,576
up €11,576 (+4.0%), from €286,623 to €298,199
- Other operating charges +€8,127
up €8,127 (+81.5%), from €9,972 to €18,098
- Depreciation +€7,901
up €7,901 (+54.0%), from €14,620 to €22,521
- Financial charges +€4,681
up €4,681 (+22.8%), from €20,542 to €25,224
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 | €1,029,995 | €2,771,591 | +€1.7m | +169% |
| Fixed assets | 21/28 | €185,206 | €1,981,023 | +€1.8m | +970% |
| Intangible fixed assets | 21 | - | €20,849 | +€20,849 | |
| Tangible fixed assets | 22/27 | €174,244 | €1,949,212 | +€1.8m | +1,019% |
| Land and buildings | 22 | €166,502 | €1,923,000 | +€1.8m | +1,055% |
| Plant, machinery and equipment | 23 | - | €1,289 | +€1,289 | |
| Furniture and vehicles | 24 | €7,742 | €24,923 | +€17,181 | +222% |
| Financial fixed assets | 28 | €10,962 | €10,962 | = | 0.0% |
| Current assets | 29/58 | €844,789 | €790,568 | -€54,221 | -6.4% |
| Stocks and contracts in progress | 3 | €542,871 | €608,939 | +€66,068 | +12.2% |
| Stocks | 30/36 | €542,871 | €608,939 | +€66,068 | +12.2% |
| Amounts receivable within one year | 40/41 | €241,089 | €134,703 | -€106,386 | -44.1% |
| Trade receivables | 40 | €238,568 | €134,703 | -€103,865 | -43.5% |
| Other amounts receivable | 41 | €2,521 | - | -€2,521 | |
| Cash at bank and in hand | 54/58 | €57,873 | €41,757 | -€16,116 | -27.8% |
| Deferred charges and accrued income | 490/1 | €2,956 | €5,170 | +€2,214 | +74.9% |
| Total equity and liabilities | 10/49 | €1,029,995 | €2,771,591 | +€1.7m | +169% |
| Equity | 10/15 | €339,056 | €2,092,753 | +€1.8m | +517% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €158,652 | €1,912,206 | +€1.8m | +1,105% |
| Reserves | 13 | €118,404 | €117,850 | -€554 | -0.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €554 | - | -€554 | |
| Distributable reserves | 133 | €111,650 | €111,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €697 | +€697 | |
| Amounts payable | 17/49 | €690,940 | €678,838 | -€12,101 | -1.8% |
| Amounts payable after more than one year | 17 | €15,045 | €19,715 | +€4,670 | +31.0% |
| Financial debts | 170/4 | €15,045 | €19,715 | +€4,670 | +31.0% |
| Amounts payable within one year | 42/48 | €675,894 | €659,123 | -€16,771 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €14,039 | €14,539 | +€501 | +3.6% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €169,198 | €63,303 | -€105,896 | -62.6% |
| Suppliers | 440/4 | €169,198 | €63,303 | -€105,896 | -62.6% |
| Taxes, remuneration and social security | 45 | €33,215 | €57,184 | +€23,969 | +72.2% |
| Taxes | 450/3 | €10,580 | €16,961 | +€6,381 | +60.3% |
| Remuneration and social security | 454/9 | €22,635 | €40,223 | +€17,588 | +77.7% |
| Other amounts payable | 47/48 | €159,442 | €224,097 | +€64,655 | +40.6% |
| Remuneration, social security and pensions | 62 | €286,623 | €298,199 | +€11,576 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,620 | €22,521 | +€7,901 | +54.0% |
| Other operating charges | 640/8 | €9,972 | €18,098 | +€8,127 | +81.5% |
| Gross operating margin | 9900 | €336,183 | €365,333 | +€29,149 | +8.7% |
| Operating profit (loss) | 9901 | €24,969 | €26,514 | +€1,545 | +6.2% |
| Financial income | 75/76B | €1,735 | €3,415 | +€1,680 | +96.8% |
| Recurring financial income | 75 | €1,735 | €3,415 | +€1,680 | +96.8% |
| Financial charges | 65/66B | €20,542 | €25,224 | +€4,681 | +22.8% |
| Recurring financial charges | 65 | €20,542 | €25,224 | +€4,681 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €6,162 | €4,705 | -€1,457 | -23.6% |
| Income taxes | 67/77 | €5,101 | €4,562 | -€538 | -10.6% |
| Profit (loss) for the period | 9904 | €1,061 | €143 | -€918 | -86.5% |
| Transfer from tax-exempt reserves | 789 | - | €554 | +€554 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,061 | €697 | -€364 | -34.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.