ARILMART: 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.
What changed
ARILMART
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€124,367
2024 · €468,598-€344,232
Equity
€1.6m
2024 · €1.6m-€25,633
Cash
-
not filed
Balance sheet total
€3.3m
2024 · €3.2m+€85,072
Largest movements
Assets
- Receivables within one year +€80,852
up €80,852 (+4.6%), from €1.8m to €1.9m
of which Other amounts receivable: +€83,849
Equity and liabilities
- Other debts +€196,923
up €196,923 (+21.4%), from €920,258 to €1.1m
- Debts after one year -€65,874
down €65,874 (-13.7%), from €480,824 to €414,950
- Reserves -€36,731
down €36,731 (-3.1%), from €1.2m to €1.1m
of which Tax-exempt reserves: -€36,731
Income statement
- Gross operating margin -€474,373
down €474,373 (-60.6%), from €783,208 to €308,834
- Financial income +€12,788
up €12,788 (+84.9%), from €15,060 to €27,848
- Taxes -€11,311
down €11,311 (-100%), from €11,311 to €0
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.
Result 2024
€468,598
Gross operating margin
-€474,373
Depreciation
-€5,735
Other operating charges
-€7
Financial income
+€12,788
Financial charges
+€2,612
Taxes
+€11,311
Deferred taxes and other
+€109,173
Result 2025
€124,367
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,248,514 | €3,333,586 | +€85,072 | +2.6% |
| Fixed assets | 21/28 | €1,415,461 | €1,427,231 | +€11,770 | +0.8% |
| Tangible fixed assets | 22/27 | €1,415,461 | €1,427,231 | +€11,770 | +0.8% |
| Land and buildings | 22 | €1,415,461 | €1,427,231 | +€11,770 | +0.8% |
| Current assets | 29/58 | €1,833,053 | €1,906,355 | +€73,302 | +4.0% |
| Amounts receivable within one year | 40/41 | €1,774,410 | €1,855,262 | +€80,852 | +4.6% |
| Trade receivables | 40 | €2,997 | €0 | -€2,997 | -100% |
| Other amounts receivable | 41 | €1,771,413 | €1,855,262 | +€83,849 | +4.7% |
| Deferred charges and accrued income | 490/1 | €58,643 | €51,093 | -€7,550 | -12.9% |
| Total equity and liabilities | 10/49 | €3,248,514 | €3,333,586 | +€85,072 | +2.6% |
| Equity | 10/15 | €1,625,330 | €1,599,697 | -€25,633 | -1.6% |
| Contributions | 10/11 | €80,024 | €80,024 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Contributions outside capital | 11 | €24 | €24 | = | 0.0% |
| Share premium | 1100/10 | €24 | €24 | = | 0.0% |
| Reserves | 13 | €1,171,997 | €1,135,265 | -€36,731 | -3.1% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €309,539 | €272,808 | -€36,731 | -11.9% |
| Distributable reserves | 133 | €854,458 | €854,458 | = | 0.0% |
| Profit (loss) carried forward | 14 | €373,310 | €384,408 | +€11,098 | +3.0% |
| Provisions and deferred taxes | 16 | €96,930 | €84,686 | -€12,244 | -12.6% |
| Deferred taxes | 168 | €96,930 | €84,686 | -€12,244 | -12.6% |
| Amounts payable | 17/49 | €1,526,254 | €1,649,203 | +€122,949 | +8.1% |
| Amounts payable after more than one year | 17 | €480,824 | €414,950 | -€65,874 | -13.7% |
| Financial debts | 170/4 | €480,824 | €414,950 | -€65,874 | -13.7% |
| Amounts payable within one year | 42/48 | €1,045,144 | €1,234,253 | +€189,110 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €72,026 | €65,874 | -€6,152 | -8.5% |
| Trade debts | 44 | €47,757 | €51,198 | +€3,441 | +7.2% |
| Suppliers | 440/4 | €47,757 | €51,198 | +€3,441 | +7.2% |
| Taxes, remuneration and social security | 45 | €5,103 | €0 | -€5,103 | -100% |
| Taxes | 450/3 | €5,103 | €0 | -€5,103 | -100% |
| Other amounts payable | 47/48 | €920,258 | €1,117,181 | +€196,923 | +21.4% |
| Accrued charges and deferred income | 492/3 | €286 | €0 | -€286 | -100% |
| Non-recurring operating income | 76A | €489,750 | €0 | -€489,750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,163 | €163,898 | +€5,735 | +3.6% |
| Other operating charges | 640/8 | €36,398 | €36,405 | +€7 | 0.0% |
| Gross operating margin | 9900 | €783,208 | €308,834 | -€474,373 | -60.6% |
| Operating profit (loss) | 9901 | €588,646 | €108,531 | -€480,115 | -81.6% |
| Financial income | 75/76B | €15,060 | €27,848 | +€12,788 | +84.9% |
| Recurring financial income | 75 | €15,060 | €27,848 | +€12,788 | +84.9% |
| Financial charges | 65/66B | €26,868 | €24,256 | -€2,612 | -9.7% |
| Recurring financial charges | 65 | €26,868 | €24,256 | -€2,612 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €576,838 | €112,123 | -€464,716 | -80.6% |
| Transfer from deferred taxes | 780 | €25,508 | €12,244 | -€13,264 | -52.0% |
| Transfer to deferred taxes | 680 | €122,438 | €0 | -€122,438 | -100% |
| Income taxes | 67/77 | €11,311 | €0 | -€11,311 | -100% |
| Profit (loss) for the period | 9904 | €468,598 | €124,367 | -€344,232 | -73.5% |
| Transfer from tax-exempt reserves | 789 | €76,523 | €36,731 | -€39,792 | -52.0% |
| Transfer to tax-exempt reserves | 689 | €367,313 | €0 | -€367,313 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €177,809 | €161,098 | -€16,711 | -9.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.