ARIFIN: 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.
ARIFIN
Largest movements
- Cash -€1,832
no longer reported in 2025 (was €1,832)
mainly Tax, wage and social debts (-€2,613) and Net result for the year (-€564)
- Receivables within one year -€1,235
down €1,235 (-51.6%), from €2,392 to €1,157
- Tangible fixed assets -€110
down €110 (-76.8%), from €143 to €33
- Tax, wage and social debts -€2,613
down €2,613 (-91.1%), from €2,869 to €255
- Profit (loss) carried forward -€564
down €564 (-18.2%), from -€3,102 to -€3,665
- Gross operating margin +€4,958
no longer reported in 2025 (was -€4,958)
- Other operating charges -€809
down €809 (-67.6%), from €1,196 to €387
- Taxes -€255
no longer reported in 2025 (was €255)
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 | €4,367 | €1,190 | -€3,177 | -72.8% |
| Fixed assets | 21/28 | €143 | €33 | -€110 | -76.8% |
| Tangible fixed assets | 22/27 | €143 | €33 | -€110 | -76.8% |
| Furniture and vehicles | 24 | €143 | €33 | -€110 | -76.8% |
| Current assets | 29/58 | €4,224 | €1,157 | -€3,067 | -72.6% |
| Amounts receivable within one year | 40/41 | €2,392 | €1,157 | -€1,235 | -51.6% |
| Other amounts receivable | 41 | €2,392 | €1,157 | -€1,235 | -51.6% |
| Cash at bank and in hand | 54/58 | €1,832 | - | -€1,832 | |
| Total equity and liabilities | 10/49 | €4,367 | €1,190 | -€3,177 | -72.8% |
| Equity | 10/15 | -€1,002 | -€1,565 | -€564 | -56.3% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,102 | -€3,665 | -€564 | -18.2% |
| Provisions and deferred taxes | 16 | €2,500 | €2,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,500 | €2,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €2,869 | €255 | -€2,613 | -91.1% |
| Amounts payable within one year | 42/48 | €2,869 | €255 | -€2,613 | -91.1% |
| Taxes, remuneration and social security | 45 | €2,869 | €255 | -€2,613 | -91.1% |
| Taxes | 450/3 | €2,869 | €255 | -€2,613 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €110 | = | 0.0% |
| Other operating charges | 640/8 | €1,196 | €387 | -€809 | -67.6% |
| Gross operating margin | 9900 | -€4,958 | - | +€4,958 | |
| Operating profit (loss) | 9901 | -€6,264 | -€498 | +€5,767 | +92.1% |
| Financial charges | 65/66B | €70 | €66 | -€3 | -4.7% |
| Recurring financial charges | 65 | €70 | €66 | -€3 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,334 | -€564 | +€5,770 | +91.1% |
| Income taxes | 67/77 | €255 | - | -€255 | |
| Profit (loss) for the period | 9904 | -€6,589 | -€564 | +€6,025 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,589 | -€564 | +€6,025 | +91.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.