ARIFO: 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.
ARIFO
Largest movements
- Cash +€201
up €201 (+74.5%), from €270 to €471
mainly Other debts (+€5,500) and Trade debts (+€660)
- Receivables within one year -€68
down €68 (-100%), from €68 to €0
- Other debts +€5,500
up €5,500 (+122%), from €4,500 to €10,000
- Tax, wage and social debts -€3,287
down €3,287 (-100%), from €3,287 to €0
- Profit (loss) carried forward -€2,133
down €2,133 (-6.2%), from -€34,382 to -€36,515
- Trade debts +€660
up €660 (+150%), from €440 to €1,100
- Accrued charges and deferred income -€607
down €607 (-100%), from €607 to €0
- Other operating charges -€583,104
down €583,104 (-99.9%), from €583,532 to €428
- Gross operating margin +€2,872
up €2,872 (+64.9%), from -€4,426 to -€1,554
- Financial charges -€294
down €294 (-60.8%), from €484 to €190
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 | €338 | €471 | +€133 | +39.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €338 | €471 | +€133 | +39.4% |
| Amounts receivable within one year | 40/41 | €68 | €0 | -€68 | -100% |
| Other amounts receivable | 41 | €68 | €0 | -€68 | -100% |
| Cash at bank and in hand | 54/58 | €270 | €471 | +€201 | +74.5% |
| Total equity and liabilities | 10/49 | €338 | €471 | +€133 | +39.4% |
| Equity | 10/15 | -€8,496 | -€10,629 | -€2,133 | -25.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,294 | €7,294 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,435 | €5,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,382 | -€36,515 | -€2,133 | -6.2% |
| Amounts payable | 17/49 | €8,834 | €11,100 | +€2,266 | +25.7% |
| Amounts payable within one year | 42/48 | €8,227 | €11,100 | +€2,873 | +34.9% |
| Trade debts | 44 | €440 | €1,100 | +€660 | +150% |
| Suppliers | 440/4 | €440 | €1,100 | +€660 | +150% |
| Taxes, remuneration and social security | 45 | €3,287 | €0 | -€3,287 | -100% |
| Taxes | 450/3 | €3,287 | €0 | -€3,287 | -100% |
| Other amounts payable | 47/48 | €4,500 | €10,000 | +€5,500 | +122% |
| Accrued charges and deferred income | 492/3 | €607 | €0 | -€607 | -100% |
| Other operating charges | 640/8 | €583,532 | €428 | -€583,104 | -99.9% |
| Gross operating margin | 9900 | -€4,426 | -€1,554 | +€2,872 | +64.9% |
| Operating profit (loss) | 9901 | -€587,958 | -€1,982 | +€585,976 | +99.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €484 | €190 | -€294 | -60.8% |
| Recurring financial charges | 65 | €484 | €190 | -€294 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | -€588,442 | -€2,171 | +€586,271 | +99.6% |
| Income taxes | 67/77 | - | -€38 | -€38 | |
| Profit (loss) for the period | 9904 | -€588,442 | -€2,133 | +€586,309 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€588,442 | -€2,133 | +€586,309 | +99.6% |
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 16 October 2026 via checked.be.