AriDos: 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.
What changed
AriDos
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€10,738
2024 · -€29,395+€40,134
Equity
€483,086
2024 · €472,348+€10,738
Cash
€134,313
2024 · €27,887+€106,426
Balance sheet total
€1.7m
2024 · €2.2m-€434,581
Largest movements
Assets
- Stocks and contracts -€512,412
down €512,412 (-29.9%), from €1.7m to €1.2m
- Cash +€106,426
up €106,426 (+381.6%), from €27,887 to €134,313
mainly Stocks and contracts (+€512,412) and Tax, wage and social debts (+€264,019)
Equity and liabilities
- Short-term financial debts -€861,422
down €861,422 (-100.0%), from €861,422 to €0
- Tax, wage and social debts +€264,019
up €264,019 (+588.9%), from €44,832 to €308,852
- Trade debts +€106,963
up €106,963 (+69.4%), from €154,130 to €261,093
- Other debts +€71,957
up €71,957 (+14.7%), from €489,370 to €561,327
Income statement
- Gross operating margin +€35,769
up €35,769 (+40.7%), from €87,985 to €123,754
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
-€29,395
Gross operating margin
+€35,769
Depreciation
+€542
Other operating charges
-€39
Other operating items
+€3,698
Financial income
+€303
Financial charges
-€139
Result 2025
€10,738
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.
From operations
+€985,739
Investment
€0
Financing
-€879,313
Cash 2024
€27,887
From operations (derived)
+€985,739
Net result for the year
+€10,738
Depreciation
+€12,399
Stocks and contracts
+€512,412
Receivables within one year
+€13,197
Deferred charges and accrued income
+€3,000
Trade debts
+€106,963
Tax, wage and social debts
+€264,019
Other debts
+€71,957
Accrued charges and deferred income
-€8,946
Financing
-€879,313
Debts after one year
-€18,092
Current portion of long-term debt
+€201
Short-term financial debts
-€861,422
Cash 2025
€134,313
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,183,815 | €1,749,234 | -€434,581 | -19.9% |
| Fixed assets | 21/28 | €218,977 | €206,578 | -€12,399 | -5.7% |
| Tangible fixed assets | 22/27 | €211,477 | €199,078 | -€12,399 | -5.9% |
| Land and buildings | 22 | €209,913 | €198,081 | -€11,832 | -5.6% |
| Plant, machinery and equipment | 23 | €116 | €0 | -€116 | -100.0% |
| Furniture and vehicles | 24 | €225 | €12 | -€213 | -94.8% |
| Other tangible fixed assets | 26 | €1,223 | €985 | -€238 | -19.4% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €1,964,838 | €1,542,656 | -€422,183 | -21.5% |
| Stocks and contracts in progress | 3 | €1,715,136 | €1,202,725 | -€512,412 | -29.9% |
| Stocks | 30/36 | €1,715,136 | €1,202,725 | -€512,412 | -29.9% |
| Amounts receivable within one year | 40/41 | €214,271 | €201,074 | -€13,197 | -6.2% |
| Trade receivables | 40 | €204,259 | €66,229 | -€138,030 | -67.6% |
| Other amounts receivable | 41 | €10,012 | €134,845 | +€124,834 | +1246.9% |
| Cash at bank and in hand | 54/58 | €27,887 | €134,313 | +€106,426 | +381.6% |
| Deferred charges and accrued income | 490/1 | €7,544 | €4,544 | -€3,000 | -39.8% |
| Total equity and liabilities | 10/49 | €2,183,815 | €1,749,234 | -€434,581 | -19.9% |
| Equity | 10/15 | €472,348 | €483,086 | +€10,738 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €65,150 | €65,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €63,150 | €63,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €387,198 | €397,936 | +€10,738 | +2.8% |
| Amounts payable | 17/49 | €1,711,467 | €1,266,148 | -€445,319 | -26.0% |
| Amounts payable after more than one year | 17 | €105,720 | €87,628 | -€18,092 | -17.1% |
| Financial debts | 170/4 | €102,045 | €83,953 | -€18,092 | -17.7% |
| Other amounts payable | 178/9 | €3,675 | €3,675 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,567,645 | €1,149,363 | -€418,282 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €17,891 | €18,092 | +€201 | +1.1% |
| Financial debts | 43 | €861,422 | €0 | -€861,422 | -100.0% |
| Credit institutions | 430/8 | €861,422 | €0 | -€861,422 | -100.0% |
| Trade debts | 44 | €154,130 | €261,093 | +€106,963 | +69.4% |
| Suppliers | 440/4 | €154,130 | €261,093 | +€106,963 | +69.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €44,832 | €308,852 | +€264,019 | +588.9% |
| Taxes | 450/3 | €44,832 | €308,852 | +€264,019 | +588.9% |
| Other amounts payable | 47/48 | €489,370 | €561,327 | +€71,957 | +14.7% |
| Accrued charges and deferred income | 492/3 | €38,102 | €29,156 | -€8,946 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,941 | €12,399 | -€542 | -4.2% |
| Other operating charges | 640/8 | €6,750 | €6,789 | +€39 | +0.6% |
| Non-recurring operating charges | 66A | €3,698 | €0 | -€3,698 | -100.0% |
| Gross operating margin | 9900 | €87,985 | €123,754 | +€35,769 | +40.7% |
| Operating profit (loss) | 9901 | €64,597 | €104,567 | +€39,970 | +61.9% |
| Financial income | 75/76B | €3,337 | €3,640 | +€303 | +9.1% |
| Recurring financial income | 75 | €3,337 | €3,640 | +€303 | +9.1% |
| Financial charges | 65/66B | €97,329 | €97,468 | +€139 | +0.1% |
| Recurring financial charges | 65 | €97,329 | €97,468 | +€139 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,395 | €10,738 | +€40,134 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€29,395 | €10,738 | +€40,134 | |
| Transfer from tax-exempt reserves | 789 | €63,150 | €0 | -€63,150 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,755 | €10,738 | -€23,016 | -68.2% |
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 6 October 2026 via checked.be.