ARIKA S: 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.
ARIKA S
Largest movements
- Cash -€9,863
down €9,863 (-27.2%), from €36,239 to €26,375
mainly Tax, wage and social debts (-€18,682) and Trade debts (-€5,807)
- Tangible fixed assets -€7,669
down €7,669 (-28.7%), from €26,756 to €19,088
of which Furniture and vehicles: -€6,163
- Receivables within one year -€2,375
down €2,375 (-4.0%), from €59,041 to €56,665
of which Other amounts receivable: -€1,636
- Tax, wage and social debts -€18,682
down €18,682 (-82.0%), from €22,790 to €4,108
of which Taxes: -€14,113
- Reserves +€6,199
up €6,199 (+6.2%), from €100,374 to €106,573
- Trade debts -€5,807
down €5,807 (-27.6%), from €21,054 to €15,247
- Gross operating margin -€8,888
down €8,888 (-27.7%), from €32,055 to €23,167
- Staff costs -€4,550
down €4,550 (-46.6%), from €9,765 to €5,216
- Depreciation -€1,963
down €1,963 (-20.4%), from €9,631 to €7,669
- Other operating charges -€410
down €410 (-19.8%), from €2,067 to €1,657
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 | €152,036 | €132,128 | -€19,907 | -13.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €26,756 | €19,088 | -€7,669 | -28.7% |
| Tangible fixed assets | 22/27 | €26,756 | €19,088 | -€7,669 | -28.7% |
| Plant, machinery and equipment | 23 | €4,355 | €2,849 | -€1,505 | -34.6% |
| Furniture and vehicles | 24 | €22,402 | €16,238 | -€6,163 | -27.5% |
| Current assets | 29/58 | €125,280 | €113,041 | -€12,239 | -9.8% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,041 | €56,665 | -€2,375 | -4.0% |
| Trade receivables | 40 | €56,529 | €55,790 | -€739 | -1.3% |
| Other amounts receivable | 41 | €2,511 | €875 | -€1,636 | -65.2% |
| Cash at bank and in hand | 54/58 | €36,239 | €26,375 | -€9,863 | -27.2% |
| Total equity and liabilities | 10/49 | €152,036 | €132,128 | -€19,907 | -13.1% |
| Equity | 10/15 | €106,574 | €112,773 | +€6,199 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,374 | €106,573 | +€6,199 | +6.2% |
| Distributable reserves | 133 | €100,374 | €106,573 | +€6,199 | +6.2% |
| Amounts payable | 17/49 | €45,462 | €19,355 | -€26,107 | -57.4% |
| Amounts payable within one year | 42/48 | €45,462 | €19,355 | -€26,107 | -57.4% |
| Current portion of amounts payable after more than one year | 42 | €322 | - | -€322 | |
| Trade debts | 44 | €21,054 | €15,247 | -€5,807 | -27.6% |
| Suppliers | 440/4 | €21,054 | €15,247 | -€5,807 | -27.6% |
| Taxes, remuneration and social security | 45 | €22,790 | €4,108 | -€18,682 | -82.0% |
| Taxes | 450/3 | €18,221 | €4,108 | -€14,113 | -77.5% |
| Remuneration and social security | 454/9 | €4,569 | - | -€4,569 | |
| Other amounts payable | 47/48 | €1,297 | - | -€1,297 | |
| Remuneration, social security and pensions | 62 | €9,765 | €5,216 | -€4,550 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,631 | €7,669 | -€1,963 | -20.4% |
| Other operating charges | 640/8 | €2,067 | €1,657 | -€410 | -19.8% |
| Gross operating margin | 9900 | €32,055 | €23,167 | -€8,888 | -27.7% |
| Operating profit (loss) | 9901 | €10,591 | €8,626 | -€1,965 | -18.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3550.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3550.0% |
| Financial charges | 65/66B | €768 | €479 | -€289 | -37.6% |
| Recurring financial charges | 65 | €768 | €479 | -€289 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €9,824 | €8,148 | -€1,676 | -17.1% |
| Income taxes | 67/77 | €2,142 | €1,948 | -€193 | -9.0% |
| Profit (loss) for the period | 9904 | €7,682 | €6,199 | -€1,483 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,682 | €6,199 | -€1,483 | -19.3% |
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 11 October 2026 via checked.be.