Aries Organization Design: 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.
Aries Organization Design
Largest movements
- Receivables within one year -€15,343
down €15,343 (-8.0%), from €192,655 to €177,312
of which Trade receivables: -€21,968
- Deferred charges and accrued income +€6,150
new in 2025: €6,150
- Cash +€5,903
up €5,903 (+15.1%), from €39,163 to €45,066
mainly Receivables within one year (+€15,343) and Net result for the year (+€10,631)
- Tangible fixed assets -€2,770
down €2,770 (-22.5%), from €12,319 to €9,550
- Trade debts -€17,408
down €17,408 (-70.8%), from €24,598 to €7,189
- Reserves +€10,631
up €10,631 (+7.0%), from €152,528 to €163,158
- Tax, wage and social debts +€2,745
up €2,745 (+53.1%), from €5,169 to €7,914
of which Taxes: +€2,721
- Financial income -€9,059
down €9,059 (-99.3%), from €9,119 to €61
- Gross operating margin +€5,843
up €5,843 (+25.7%), from €22,760 to €28,603
- Other operating charges -€2,531
down €2,531 (-93.0%), from €2,721 to €190
- Depreciation -€1,724
down €1,724 (-38.4%), from €4,494 to €2,770
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 | €247,287 | €241,228 | -€6,060 | -2.5% |
| Fixed assets | 21/28 | €15,469 | €12,699 | -€2,770 | -17.9% |
| Tangible fixed assets | 22/27 | €12,319 | €9,550 | -€2,770 | -22.5% |
| Plant, machinery and equipment | 23 | €12,319 | €9,550 | -€2,770 | -22.5% |
| Financial fixed assets | 28 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €231,818 | €228,528 | -€3,290 | -1.4% |
| Amounts receivable within one year | 40/41 | €192,655 | €177,312 | -€15,343 | -8.0% |
| Trade receivables | 40 | €46,071 | €24,102 | -€21,968 | -47.7% |
| Other amounts receivable | 41 | €146,584 | €153,210 | +€6,626 | +4.5% |
| Cash at bank and in hand | 54/58 | €39,163 | €45,066 | +€5,903 | +15.1% |
| Deferred charges and accrued income | 490/1 | - | €6,150 | +€6,150 | |
| Total equity and liabilities | 10/49 | €247,287 | €241,228 | -€6,060 | -2.5% |
| Equity | 10/15 | €214,106 | €224,736 | +€10,631 | +5.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €152,528 | €163,158 | +€10,631 | +7.0% |
| Distributable reserves | 133 | €152,528 | €163,158 | +€10,631 | +7.0% |
| Profit (loss) carried forward | 14 | €49,178 | €49,178 | = | 0.0% |
| Amounts payable | 17/49 | €33,182 | €16,491 | -€16,690 | -50.3% |
| Amounts payable after more than one year | 17 | €1,388 | - | -€1,388 | |
| Financial debts | 170/4 | €1,388 | - | -€1,388 | |
| Amounts payable within one year | 42/48 | €31,794 | €16,491 | -€15,302 | -48.1% |
| Financial debts | 43 | €2,027 | €1,388 | -€639 | -31.5% |
| Credit institutions | 430/8 | €2,027 | €1,388 | -€639 | -31.5% |
| Trade debts | 44 | €24,598 | €7,189 | -€17,408 | -70.8% |
| Suppliers | 440/4 | €24,598 | €7,189 | -€17,408 | -70.8% |
| Taxes, remuneration and social security | 45 | €5,169 | €7,914 | +€2,745 | +53.1% |
| Taxes | 450/3 | €1,665 | €4,386 | +€2,721 | +163.5% |
| Remuneration and social security | 454/9 | €3,504 | €3,528 | +€24 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,494 | €2,770 | -€1,724 | -38.4% |
| Other operating charges | 640/8 | €2,721 | €190 | -€2,531 | -93.0% |
| Gross operating margin | 9900 | €22,760 | €28,603 | +€5,843 | +25.7% |
| Operating profit (loss) | 9901 | €15,545 | €25,644 | +€10,098 | +65.0% |
| Financial income | 75/76B | €9,119 | €61 | -€9,059 | -99.3% |
| Recurring financial income | 75 | €9,119 | €61 | -€9,059 | -99.3% |
| Financial charges | 65/66B | €375 | €347 | -€27 | -7.3% |
| Recurring financial charges | 65 | €375 | €347 | -€27 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €24,290 | €25,357 | +€1,067 | +4.4% |
| Income taxes | 67/77 | €14,539 | €14,726 | +€188 | +1.3% |
| Profit (loss) for the period | 9904 | €9,751 | €10,631 | +€879 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,751 | €10,631 | +€879 | +9.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.