ARIMAR: 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.
ARIMAR
Largest movements
- Formation expenses -€301
no longer reported in 2025 (was €301)
- Cash +€256
new in 2025: €256
mainly Other debts (+€465) and Investment in fixed assets (net) (+€301)
- Profit (loss) carried forward -€510
down €510 (-1.2%), from -€43,045 to -€43,555
- Other debts +€465
up €465 (+2.0%), from €22,894 to €23,360
- Gross operating margin -€14
down €14 (-3.2%), from -€451 to -€465
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.
Derived cash bridge
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 | €301 | €256 | -€45 | -15.0% |
| Formation expenses | 20 | €301 | - | -€301 | |
| Current assets | 29/58 | - | €256 | +€256 | |
| Cash at bank and in hand | 54/58 | - | €256 | +€256 | |
| Total equity and liabilities | 10/49 | €301 | €256 | -€45 | -15.0% |
| Equity | 10/15 | -€22,594 | -€23,104 | -€510 | -2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,045 | -€43,555 | -€510 | -1.2% |
| Amounts payable | 17/49 | €22,894 | €23,360 | +€465 | +2.0% |
| Amounts payable within one year | 42/48 | €22,894 | €23,360 | +€465 | +2.0% |
| Other amounts payable | 47/48 | €22,894 | €23,360 | +€465 | +2.0% |
| Gross operating margin | 9900 | -€451 | -€465 | -€14 | -3.2% |
| Operating profit (loss) | 9901 | -€451 | -€465 | -€14 | -3.2% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€496 | -€510 | -€14 | -2.9% |
| Profit (loss) for the period | 9904 | -€496 | -€510 | -€14 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€496 | -€510 | -€14 | -2.9% |
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 17 October 2026 via checked.be.