ARIJS HOLDING: 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.
ARIJS HOLDING
Largest movements
- Cash -€159,362
down €159,362 (-15.5%), from €1.0m to €871,487
mainly Other debts (-€95,705) and Receivables within one year (-€43,563)
- Receivables within one year +€43,563
up €43,563, from €0 to €43,563
of which Trade receivables: +€43,560
- Other debts -€95,705
down €95,705 (-85.4%), from €112,080 to €16,375
- Financial income -€1.0m
down €1.0m (-99.9%), from €1.0m to €1,245
- Taxes -€87,278
down €87,278 (-99.1%), from €88,074 to €797
- Financial charges -€8,163
down €8,163 (-51.3%), from €15,921 to €7,758
- Depreciation -€7,312
down €7,312 (-100.0%), from €7,312 to €0
- Other operating charges +€1,770
up €1,770 (+136.6%), from €1,296 to €3,066
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,674,544 | €2,558,555 | -€115,989 | -4.3% |
| Fixed assets | 21/28 | €1,240,659 | €1,240,659 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,240,659 | €1,240,659 | = | 0.0% |
| Current assets | 29/58 | €1,433,884 | €1,317,895 | -€115,989 | -8.1% |
| Amounts receivable within one year | 40/41 | €0 | €43,563 | +€43,563 | |
| Trade receivables | 40 | - | €43,560 | +€43,560 | |
| Other amounts receivable | 41 | €0 | €3 | +€3 | |
| Current investments | 50/53 | €402,000 | €402,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,030,849 | €871,487 | -€159,362 | -15.5% |
| Deferred charges and accrued income | 490/1 | €1,035 | €845 | -€190 | -18.4% |
| Total equity and liabilities | 10/49 | €2,674,544 | €2,558,555 | -€115,989 | -4.3% |
| Equity | 10/15 | €2,425,304 | €2,421,071 | -€4,232 | -0.2% |
| Contributions | 10/11 | €227,165 | €227,165 | = | 0.0% |
| Reserves | 13 | €2,198,139 | €2,198,139 | = | 0.0% |
| Distributable reserves | 133 | €2,198,139 | €2,198,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,232 | -€4,232 | |
| Amounts payable | 17/49 | €249,240 | €137,483 | -€111,757 | -44.8% |
| Amounts payable within one year | 42/48 | €249,240 | €137,483 | -€111,757 | -44.8% |
| Trade debts | 44 | €23,544 | €23,560 | +€16 | +0.1% |
| Suppliers | 440/4 | €23,544 | €23,560 | +€16 | +0.1% |
| Taxes, remuneration and social security | 45 | €113,616 | €97,548 | -€16,068 | -14.1% |
| Taxes | 450/3 | €113,616 | €97,548 | -€16,068 | -14.1% |
| Other amounts payable | 47/48 | €112,080 | €16,375 | -€95,705 | -85.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,312 | €0 | -€7,312 | -100.0% |
| Other operating charges | 640/8 | €1,296 | €3,066 | +€1,770 | +136.6% |
| Gross operating margin | 9900 | €5,740 | €6,143 | +€404 | +7.0% |
| Operating profit (loss) | 9901 | -€2,868 | €3,077 | +€5,946 | |
| Financial income | 75/76B | €1,007,541 | €1,245 | -€1.0m | -99.9% |
| Recurring financial income | 75 | €1,007,541 | €1,245 | -€1.0m | -99.9% |
| Financial charges | 65/66B | €15,921 | €7,758 | -€8,163 | -51.3% |
| Recurring financial charges | 65 | €15,921 | €7,758 | -€8,163 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €988,752 | -€3,436 | -€992,187 | |
| Income taxes | 67/77 | €88,074 | €797 | -€87,278 | -99.1% |
| Profit (loss) for the period | 9904 | €900,678 | -€4,232 | -€904,910 | |
| Profit (loss) for the period to be appropriated | 9905 | €900,678 | -€4,232 | -€904,910 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.