ARIES: 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.
ARIES
Largest movements
- Receivables within one year +€1,800
up €1,800 (+5.6%), from €32,300 to €34,100
- Cash -€1,711
down €1,711 (-98.1%), from €1,745 to €34
mainly Receivables within one year (-€1,800) and Net result for the year (-€105)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€802
down €802 (-83.1%), from €965 to €163
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 | €34,045 | €34,134 | +€89 | +0.3% |
| Current assets | 29/58 | €34,045 | €34,134 | +€89 | +0.3% |
| Amounts receivable within one year | 40/41 | €32,300 | €34,100 | +€1,800 | +5.6% |
| Other amounts receivable | 41 | €32,300 | €34,100 | +€1,800 | +5.6% |
| Cash at bank and in hand | 54/58 | €1,745 | €34 | -€1,711 | -98.1% |
| Total equity and liabilities | 10/49 | €34,045 | €34,134 | +€89 | +0.3% |
| Equity | 10/15 | €29,045 | €28,940 | -€105 | -0.4% |
| Contributions | 10/11 | €43,904 | €43,904 | = | 0.0% |
| Capital | 10 | €43,904 | €43,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,859 | -€14,964 | -€105 | -0.7% |
| Amounts payable | 17/49 | €5,000 | €5,194 | +€194 | +3.9% |
| Amounts payable within one year | 42/48 | €5,000 | €5,194 | +€194 | +3.9% |
| Financial debts | 43 | - | €194 | +€194 | |
| Credit institutions | 430/8 | - | €194 | +€194 | |
| Turnover | 70 | €2,528 | €2,528 | = | 0.0% |
| Other operating charges | 640/8 | €230 | €230 | = | 0.0% |
| Gross operating margin | 9900 | €965 | €163 | -€802 | -83.1% |
| Operating profit (loss) | 9901 | €735 | -€67 | -€802 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €698 | -€105 | -€803 | |
| Profit (loss) for the period | 9904 | €698 | -€105 | -€803 | |
| Profit (loss) for the period to be appropriated | 9905 | €698 | -€105 | -€803 |
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 5 October 2026 via checked.be.