ARIETIS CC: 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.
ARIETIS CC
Largest movements
- Receivables within one year +€1,780
up €1,780 (+21.5%), from €8,276 to €10,056
of which Other amounts receivable: +€1,780
- Tangible fixed assets +€959
new in 2025: €959
- Deferred charges and accrued income +€904
up €904 (+180%), from €502 to €1,406
- Cash +€475
up €475 (+14.0%), from €3,404 to €3,879
mainly Tax, wage and social debts (+€4,489) and Depreciation (+€900)
- Tax, wage and social debts +€4,489
up €4,489 (+94,110%), from €5 to €4,494
- Trade debts -€770
down €770 (-47.8%), from €1,613 to €842
- Profit (loss) carried forward +€233
up €233 (+2.5%), from -€9,327 to -€9,095
- Gross operating margin +€2,199
up €2,199, from -€1,414 to €785
- Depreciation +€315
up €315 (+53.8%), from €585 to €900
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 | €12,652 | €16,603 | +€3,952 | +31.2% |
| Formation expenses | 20 | €470 | €304 | -€166 | -35.3% |
| Fixed assets | 21/28 | - | €959 | +€959 | |
| Tangible fixed assets | 22/27 | - | €959 | +€959 | |
| Furniture and vehicles | 24 | - | €959 | +€959 | |
| Current assets | 29/58 | €12,182 | €15,341 | +€3,158 | +25.9% |
| Amounts receivable within one year | 40/41 | €8,276 | €10,056 | +€1,780 | +21.5% |
| Trade receivables | 40 | €512 | €512 | = | 0.0% |
| Other amounts receivable | 41 | €7,765 | €9,544 | +€1,780 | +22.9% |
| Cash at bank and in hand | 54/58 | €3,404 | €3,879 | +€475 | +14.0% |
| Deferred charges and accrued income | 490/1 | €502 | €1,406 | +€904 | +180% |
| Total equity and liabilities | 10/49 | €12,652 | €16,603 | +€3,952 | +31.2% |
| Equity | 10/15 | €11,034 | €11,267 | +€233 | +2.1% |
| Contributions | 10/11 | €20,040 | €20,040 | = | 0.0% |
| Reserves | 13 | €322 | €322 | = | 0.0% |
| Non-distributable reserves | 130/1 | €322 | €322 | = | 0.0% |
| Reserves not available under the articles | 1311 | €322 | €322 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,327 | -€9,095 | +€233 | +2.5% |
| Amounts payable | 17/49 | €1,617 | €5,336 | +€3,719 | +230% |
| Amounts payable within one year | 42/48 | €1,617 | €5,336 | +€3,719 | +230% |
| Trade debts | 44 | €1,613 | €842 | -€770 | -47.8% |
| Suppliers | 440/4 | €1,613 | €842 | -€770 | -47.8% |
| Taxes, remuneration and social security | 45 | €5 | €4,494 | +€4,489 | +94,110% |
| Taxes | 450/3 | €5 | €4,494 | +€4,489 | +94,110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €900 | +€315 | +53.8% |
| Other operating charges | 640/8 | €71 | €65 | -€6 | -8.8% |
| Gross operating margin | 9900 | -€1,414 | €785 | +€2,199 | |
| Operating profit (loss) | 9901 | -€2,070 | -€179 | +€1,891 | +91.3% |
| Financial income | 75/76B | €479 | €472 | -€7 | -1.5% |
| Recurring financial income | 75 | €479 | €472 | -€7 | -1.5% |
| Financial charges | 65/66B | €62 | €60 | -€2 | -3.6% |
| Recurring financial charges | 65 | €62 | €60 | -€2 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,653 | €233 | +€1,886 | |
| Profit (loss) for the period | 9904 | -€1,653 | €233 | +€1,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,653 | €233 | +€1,886 |
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 18 October 2026 via checked.be.