ARIFI GROUP: 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.
ARIFI GROUP
Largest movements
- Cash -€34,251
down €34,251 (-98.6%), from €34,753 to €502
mainly Net result for the year (-€77,473) and Receivables within one year (-€3,870)
- Tangible fixed assets -€25,021
down €25,021 (-26.6%), from €94,062 to €69,041
of which Furniture and vehicles: -€20,121
- Receivables within one year +€3,870
up €3,870 (+22.0%), from €17,593 to €21,463
of which Other amounts receivable: +€19,770
- Profit (loss) carried forward -€77,473
down €77,473 (-53.7%), from €144,394 to €66,921
- Short-term financial debts +€13,843
new in 2025: €13,843
- Trade debts +€8,228
up €8,228 (+811.4%), from €1,014 to €9,242
- Turnover -€190,015
down €190,015 (-87.3%), from €217,575 to €27,560
- Gross operating margin -€137,530
down €137,530, from €92,856 to -€44,674
- Purchases and services -€52,485
down €52,485 (-42.1%), from €124,719 to €72,234
- Other operating charges -€12,013
down €12,013 (-99.4%), from €12,090 to €77
- Taxes +€5,300
new in 2025: €5,300
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 | €146,408 | €91,006 | -€55,402 | -37.8% |
| Fixed assets | 21/28 | €94,062 | €69,041 | -€25,021 | -26.6% |
| Tangible fixed assets | 22/27 | €94,062 | €69,041 | -€25,021 | -26.6% |
| Plant, machinery and equipment | 23 | €14,700 | €9,800 | -€4,900 | -33.3% |
| Furniture and vehicles | 24 | €79,362 | €59,241 | -€20,121 | -25.4% |
| Current assets | 29/58 | €52,346 | €21,965 | -€30,381 | -58.0% |
| Amounts receivable within one year | 40/41 | €17,593 | €21,463 | +€3,870 | +22.0% |
| Trade receivables | 40 | €15,900 | - | -€15,900 | |
| Other amounts receivable | 41 | €1,693 | €21,463 | +€19,770 | +1167.7% |
| Cash at bank and in hand | 54/58 | €34,753 | €502 | -€34,251 | -98.6% |
| Total equity and liabilities | 10/49 | €146,408 | €91,006 | -€55,402 | -37.8% |
| Equity | 10/15 | €145,394 | €67,921 | -€77,473 | -53.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,394 | €66,921 | -€77,473 | -53.7% |
| Amounts payable | 17/49 | €1,014 | €23,085 | +€22,071 | +2176.6% |
| Amounts payable within one year | 42/48 | €1,014 | €23,085 | +€22,071 | +2176.6% |
| Financial debts | 43 | - | €13,843 | +€13,843 | |
| Credit institutions | 430/8 | - | €13,843 | +€13,843 | |
| Trade debts | 44 | €1,014 | €9,242 | +€8,228 | +811.4% |
| Suppliers | 440/4 | €1,014 | €9,242 | +€8,228 | +811.4% |
| Turnover | 70 | €217,575 | €27,560 | -€190,015 | -87.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €124,719 | €72,234 | -€52,485 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,546 | €25,021 | -€525 | -2.1% |
| Other operating charges | 640/8 | €12,090 | €77 | -€12,013 | -99.4% |
| Gross operating margin | 9900 | €92,856 | -€44,674 | -€137,530 | |
| Operating profit (loss) | 9901 | €55,220 | -€69,772 | -€124,992 | |
| Financial charges | 65/66B | €159 | €2,401 | +€2,242 | +1410.1% |
| Recurring financial charges | 65 | €159 | €2,401 | +€2,242 | +1410.1% |
| Profit (loss) for the period before taxes | 9903 | €55,061 | -€72,173 | -€127,234 | |
| Income taxes | 67/77 | - | €5,300 | +€5,300 | |
| Profit (loss) for the period | 9904 | €55,061 | -€77,473 | -€132,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,061 | -€77,473 | -€132,534 |
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 10 October 2026 via checked.be.