ARILEA: 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.
ARILEA
Largest movements
- Receivables within one year -€9,951
down €9,951 (-48.0%), from €20,731 to €10,780
of which Other amounts receivable: -€8,948
- Tangible fixed assets -€2,747
down €2,747 (-70.4%), from €3,903 to €1,156
- Cash +€2,496
up €2,496 (+9.9%), from €25,273 to €27,769
mainly Other debts (+€19,891) and Receivables within one year (+€9,951)
- Profit (loss) carried forward -€24,999
new in 2025: -€24,999
- Other debts +€19,891
new in 2025: €19,891
- Tax, wage and social debts -€3,311
down €3,311 (-39.3%), from €8,435 to €5,123
- Current portion of long-term debt -€2,473
down €2,473 (-70.3%), from €3,518 to €1,044
- Trade debts +€1,842
up €1,842 (+587.2%), from €314 to €2,156
- Financial charges +€45,760
up €45,760 (+1869.3%), from €2,448 to €48,208
- Gross operating margin +€5,407
up €5,407 (+24.3%), from €22,220 to €27,628
- Taxes -€5,173
down €5,173 (-96.3%), from €5,373 to €200
- Depreciation -€620
down €620 (-19.5%), from €3,180 to €2,560
- Staff costs +€544
new in 2025: €544
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 | €50,026 | €39,932 | -€10,094 | -20.2% |
| Fixed assets | 21/28 | €3,903 | €1,156 | -€2,747 | -70.4% |
| Tangible fixed assets | 22/27 | €3,903 | €1,156 | -€2,747 | -70.4% |
| Furniture and vehicles | 24 | €3,903 | €1,156 | -€2,747 | -70.4% |
| Current assets | 29/58 | €46,123 | €38,776 | -€7,347 | -15.9% |
| Amounts receivable within one year | 40/41 | €20,731 | €10,780 | -€9,951 | -48.0% |
| Trade receivables | 40 | €10,438 | €9,435 | -€1,003 | -9.6% |
| Other amounts receivable | 41 | €10,293 | €1,345 | -€8,948 | -86.9% |
| Cash at bank and in hand | 54/58 | €25,273 | €27,769 | +€2,496 | +9.9% |
| Deferred charges and accrued income | 490/1 | €119 | €227 | +€108 | +90.5% |
| Total equity and liabilities | 10/49 | €50,026 | €39,932 | -€10,094 | -20.2% |
| Equity | 10/15 | €36,671 | €11,673 | -€24,999 | -68.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €28,611 | €28,611 | = | 0.0% |
| Distributable reserves | 133 | €28,611 | €28,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,999 | -€24,999 | |
| Amounts payable | 17/49 | €13,355 | €28,260 | +€14,905 | +111.6% |
| Amounts payable after more than one year | 17 | €1,044 | - | -€1,044 | |
| Financial debts | 170/4 | €1,044 | - | -€1,044 | |
| Amounts payable within one year | 42/48 | €12,266 | €28,215 | +€15,949 | +130.0% |
| Current portion of amounts payable after more than one year | 42 | €3,518 | €1,044 | -€2,473 | -70.3% |
| Trade debts | 44 | €314 | €2,156 | +€1,842 | +587.2% |
| Suppliers | 440/4 | €314 | €2,156 | +€1,842 | +587.2% |
| Taxes, remuneration and social security | 45 | €8,435 | €5,123 | -€3,311 | -39.3% |
| Taxes | 450/3 | €8,435 | €5,123 | -€3,311 | -39.3% |
| Other amounts payable | 47/48 | - | €19,891 | +€19,891 | |
| Accrued charges and deferred income | 492/3 | €45 | €45 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €544 | +€544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,180 | €2,560 | -€620 | -19.5% |
| Other operating charges | 640/8 | €943 | €928 | -€15 | -1.6% |
| Non-recurring operating charges | 66A | - | €187 | +€187 | |
| Gross operating margin | 9900 | €22,220 | €27,628 | +€5,407 | +24.3% |
| Operating profit (loss) | 9901 | €18,097 | €23,409 | +€5,312 | +29.4% |
| Financial income | 75/76B | €256 | - | -€256 | |
| Recurring financial income | 75 | €256 | - | -€256 | |
| Financial charges | 65/66B | €2,448 | €48,208 | +€45,760 | +1869.3% |
| Recurring financial charges | 65 | €2,448 | €48,208 | +€45,760 | +1869.3% |
| Profit (loss) for the period before taxes | 9903 | €15,905 | -€24,799 | -€40,704 | |
| Income taxes | 67/77 | €5,373 | €200 | -€5,173 | -96.3% |
| Profit (loss) for the period | 9904 | €10,532 | -€24,999 | -€35,531 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,532 | -€24,999 | -€35,531 |
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 9 October 2026 via checked.be.