ARIKI: 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.
ARIKI
Largest movements
- Receivables within one year -€46,473
down €46,473 (-51.2%), from €90,821 to €44,348
of which Other amounts receivable: -€42,227
- Cash +€43,961
up €43,961 (+16.8%), from €261,989 to €305,950
mainly Net result for the year (+€132,285) and Receivables within one year (+€46,473)
- Tax, wage and social debts -€75,357
down €75,357 (-96.2%), from €78,357 to €3,000
of which Taxes: -€78,357
- Other debts +€42,942
up €42,942 (+24.3%), from €176,415 to €219,357
- Trade debts +€35,472
up €35,472 (+201.7%), from €17,583 to €53,054
- Debts after one year -€11,348
down €11,348 (-3.9%), from €288,998 to €277,649
- Gross operating margin -€24,401
down €24,401 (-10.5%), from €233,128 to €208,727
- Depreciation +€17,024
up €17,024 (+149.8%), from €11,361 to €28,385
- Financial charges +€8,427
up €8,427 (+971.2%), from €868 to €9,295
- Taxes -€5,826
down €5,826 (-13.4%), from €43,449 to €37,623
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 | €768,352 | €760,451 | -€7,901 | -1.0% |
| Fixed assets | 21/28 | €413,414 | €408,849 | -€4,565 | -1.1% |
| Tangible fixed assets | 22/27 | €413,414 | €408,849 | -€4,565 | -1.1% |
| Land and buildings | 22 | €373,633 | €377,594 | +€3,960 | +1.1% |
| Plant, machinery and equipment | 23 | €6,776 | €4,902 | -€1,874 | -27.7% |
| Furniture and vehicles | 24 | €33,004 | €26,353 | -€6,651 | -20.2% |
| Current assets | 29/58 | €354,938 | €351,602 | -€3,336 | -0.9% |
| Amounts receivable within one year | 40/41 | €90,821 | €44,348 | -€46,473 | -51.2% |
| Trade receivables | 40 | €15,938 | €11,692 | -€4,246 | -26.6% |
| Other amounts receivable | 41 | €74,883 | €32,656 | -€42,227 | -56.4% |
| Cash at bank and in hand | 54/58 | €261,989 | €305,950 | +€43,961 | +16.8% |
| Deferred charges and accrued income | 490/1 | €2,128 | €1,304 | -€824 | -38.7% |
| Total equity and liabilities | 10/49 | €768,352 | €760,451 | -€7,901 | -1.0% |
| Equity | 10/15 | €195,816 | €195,816 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,216 | €177,216 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,356 | €175,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €572,536 | €564,635 | -€7,901 | -1.4% |
| Amounts payable after more than one year | 17 | €288,998 | €277,649 | -€11,348 | -3.9% |
| Financial debts | 170/4 | €288,998 | €277,649 | -€11,348 | -3.9% |
| Amounts payable within one year | 42/48 | €283,356 | €286,760 | +€3,403 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €11,002 | €11,348 | +€346 | +3.1% |
| Trade debts | 44 | €17,583 | €53,054 | +€35,472 | +201.7% |
| Suppliers | 440/4 | €17,583 | €53,054 | +€35,472 | +201.7% |
| Taxes, remuneration and social security | 45 | €78,357 | €3,000 | -€75,357 | -96.2% |
| Taxes | 450/3 | €78,357 | - | -€78,357 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €176,415 | €219,357 | +€42,942 | +24.3% |
| Accrued charges and deferred income | 492/3 | €182 | €226 | +€44 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,361 | €28,385 | +€17,024 | +149.8% |
| Other operating charges | 640/8 | €2,108 | €1,139 | -€969 | -46.0% |
| Gross operating margin | 9900 | €233,128 | €208,727 | -€24,401 | -10.5% |
| Operating profit (loss) | 9901 | €219,658 | €179,203 | -€40,455 | -18.4% |
| Financial income | 75/76B | €1,073 | €0 | -€1,072 | -100.0% |
| Recurring financial income | 75 | €1,073 | €0 | -€1,072 | -100.0% |
| Financial charges | 65/66B | €868 | €9,295 | +€8,427 | +971.2% |
| Recurring financial charges | 65 | €868 | €9,295 | +€8,427 | +971.2% |
| Profit (loss) for the period before taxes | 9903 | €219,863 | €169,908 | -€49,955 | -22.7% |
| Income taxes | 67/77 | €43,449 | €37,623 | -€5,826 | -13.4% |
| Profit (loss) for the period | 9904 | €176,414 | €132,285 | -€44,129 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €176,414 | €132,285 | -€44,129 | -25.0% |
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 9 October 2026 via checked.be.