ARIES PRO: 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.
What changed
ARIES PRO
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€323,747
2024 · €480,737-€156,990
Equity
€1.5m
2024 · €1.2m+€323,747
Cash
€59,948
2024 · €93,617-€33,668
Balance sheet total
€3.8m
2024 · €2.5m+€1.3m
Largest movements
Assets
- Receivables within one year +€734,284
up €734,284 (+160%), from €459,670 to €1.2m
of which Trade receivables: +€732,634
- Stocks and contracts +€580,500
up €580,500 (+35.2%), from €1.7m to €2.2m
Equity and liabilities
- Trade debts +€907,605
up €907,605 (+266%), from €341,746 to €1.2m
- Profit (loss) carried forward +€323,747
up €323,747 (+29.0%), from €1.1m to €1.4m
- Short-term financial debts +€297,431
up €297,431 (+99.1%), from €300,000 to €597,431
- Other debts -€205,000
no longer reported in 2025 (was €205,000)
- Debts after one year -€82,743
down €82,743 (-29.6%), from €279,293 to €196,550
Income statement
- Purchases and services +€9.7m
new in 2025: €9.7m
- Turnover +€1.5m
up €1.5m (+16.2%), from €9.2m to €10.7m
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
€480,737
Gross operating margin
-€96,267
Staff costs
+€38,329
Depreciation
-€159
Other operating charges
+€9,081
Other operating items
-€29,500
Financial income
-€43,433
Financial charges
-€7,748
Taxes
-€27,294
Result 2025
€323,747
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€230,125
Investment
-€90,223
Financing
+€286,680
Cash 2024
€93,617
From operations (derived)
-€230,125
Net result for the year
+€323,747
Depreciation
+€77,702
Stocks and contracts
-€580,500
Receivables within one year
-€734,284
Trade debts
+€907,605
Tax, wage and social debts
-€19,395
Other debts
-€205,000
Investment (derived)
-€90,223
Investment in fixed assets (net)
-€90,223
Financing
+€286,680
Debts after one year
-€82,743
Current portion of long-term debt
+€71,992
Short-term financial debts
+€297,431
Cash 2025
€59,948
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,483,445 | €3,777,082 | +€1.3m | +52.1% |
| Fixed assets | 21/28 | €279,558 | €292,080 | +€12,521 | +4.5% |
| Tangible fixed assets | 22/27 | €279,558 | €292,080 | +€12,521 | +4.5% |
| Plant, machinery and equipment | 23 | €211,707 | €243,108 | +€31,400 | +14.8% |
| Furniture and vehicles | 24 | €42,231 | €29,889 | -€12,342 | -29.2% |
| Leasing and similar rights | 25 | €25,620 | €19,083 | -€6,537 | -25.5% |
| Current assets | 29/58 | €2,203,887 | €3,485,002 | +€1.3m | +58.1% |
| Stocks and contracts in progress | 3 | €1,650,600 | €2,231,100 | +€580,500 | +35.2% |
| Stocks | 30/36 | €1,650,600 | €2,231,100 | +€580,500 | +35.2% |
| Amounts receivable within one year | 40/41 | €459,670 | €1,193,954 | +€734,284 | +160% |
| Trade receivables | 40 | €459,670 | €1,192,305 | +€732,634 | +159% |
| Other amounts receivable | 41 | - | €1,649 | +€1,649 | |
| Cash at bank and in hand | 54/58 | €93,617 | €59,948 | -€33,668 | -36.0% |
| Total equity and liabilities | 10/49 | €2,483,445 | €3,777,082 | +€1.3m | +52.1% |
| Equity | 10/15 | €1,178,594 | €1,502,341 | +€323,747 | +27.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Share premium | 1100/10 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,116,594 | €1,440,341 | +€323,747 | +29.0% |
| Amounts payable | 17/49 | €1,304,851 | €2,274,741 | +€969,890 | +74.3% |
| Amounts payable after more than one year | 17 | €279,293 | €196,550 | -€82,743 | -29.6% |
| Financial debts | 170/4 | €279,293 | €196,550 | -€82,743 | -29.6% |
| Amounts payable within one year | 42/48 | €1,025,557 | €2,078,191 | +€1.1m | +103% |
| Current portion of amounts payable after more than one year | 42 | €71,864 | €143,857 | +€71,992 | +100% |
| Financial debts | 43 | €300,000 | €597,431 | +€297,431 | +99.1% |
| Credit institutions | 430/8 | €300,000 | €597,431 | +€297,431 | +99.1% |
| Trade debts | 44 | €341,746 | €1,249,350 | +€907,605 | +266% |
| Suppliers | 440/4 | €341,746 | €1,249,350 | +€907,605 | +266% |
| Taxes, remuneration and social security | 45 | €106,947 | €87,553 | -€19,395 | -18.1% |
| Taxes | 450/3 | €99,444 | €2,400 | -€97,044 | -97.6% |
| Remuneration and social security | 454/9 | €7,503 | €85,153 | +€77,649 | +1,035% |
| Other amounts payable | 47/48 | €205,000 | - | -€205,000 | |
| Turnover | 70 | €9,215,096 | €10,706,957 | +€1.5m | +16.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,699,937 | +€9.7m | |
| Remuneration, social security and pensions | 62 | €484,558 | €446,230 | -€38,329 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,543 | €77,702 | +€159 | +0.2% |
| Other operating charges | 640/8 | €36,418 | €27,337 | -€9,081 | -24.9% |
| Non-recurring operating charges | 66A | - | €29,500 | +€29,500 | |
| Gross operating margin | 9900 | €1,103,288 | €1,007,021 | -€96,267 | -8.7% |
| Operating profit (loss) | 9901 | €504,768 | €426,252 | -€78,516 | -15.6% |
| Financial income | 75/76B | €48,345 | €4,912 | -€43,433 | -89.8% |
| Recurring financial income | 75 | €48,345 | €4,912 | -€43,433 | -89.8% |
| Financial charges | 65/66B | €49,670 | €57,417 | +€7,748 | +15.6% |
| Recurring financial charges | 65 | €49,670 | €57,417 | +€7,748 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €503,443 | €373,747 | -€129,696 | -25.8% |
| Income taxes | 67/77 | €22,706 | €50,000 | +€27,294 | +120% |
| Profit (loss) for the period | 9904 | €480,737 | €323,747 | -€156,990 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €480,737 | €323,747 | -€156,990 | -32.7% |
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 24 October 2026 via checked.be.