ARIMETI: 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.
ARIMETI
Largest movements
- Receivables within one year +€18,151
up €18,151 (+141.3%), from €12,849 to €30,999
of which Trade receivables: +€17,450
- Cash +€2,575
up €2,575 (+393.4%), from €655 to €3,230
mainly Other debts (+€47,591) and Depreciation (+€1,589)
- Tangible fixed assets -€1,589
down €1,589 (-27.3%), from €5,814 to €4,226
- Other debts +€47,591
up €47,591 (+767.9%), from €6,197 to €53,788
- Profit (loss) carried forward -€28,612
down €28,612 (-23.6%), from -€121,480 to -€150,092
- Tax, wage and social debts +€940
up €940 (+30.6%), from €3,074 to €4,014
- Trade debts -€781
down €781 (-17.7%), from €4,400 to €3,619
- Gross operating margin -€8,551
down €8,551 (-50.5%), from -€16,942 to -€25,493
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,318 | €38,455 | +€19,138 | +99.1% |
| Fixed assets | 21/28 | €5,814 | €4,226 | -€1,589 | -27.3% |
| Tangible fixed assets | 22/27 | €5,814 | €4,226 | -€1,589 | -27.3% |
| Land and buildings | 22 | €5,814 | €4,226 | -€1,589 | -27.3% |
| Current assets | 29/58 | €13,503 | €34,230 | +€20,726 | +153.5% |
| Amounts receivable within one year | 40/41 | €12,849 | €30,999 | +€18,151 | +141.3% |
| Trade receivables | 40 | €2,849 | €20,299 | +€17,450 | +612.5% |
| Other amounts receivable | 41 | €10,000 | €10,701 | +€701 | +7.0% |
| Cash at bank and in hand | 54/58 | €655 | €3,230 | +€2,575 | +393.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €19,318 | €38,455 | +€19,138 | +99.1% |
| Equity | 10/15 | €5,647 | -€22,965 | -€28,612 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,927 | €120,927 | = | 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 | €119,067 | €119,067 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,480 | -€150,092 | -€28,612 | -23.6% |
| Amounts payable | 17/49 | €13,671 | €61,421 | +€47,750 | +349.3% |
| Amounts payable within one year | 42/48 | €13,671 | €61,421 | +€47,750 | +349.3% |
| Trade debts | 44 | €4,400 | €3,619 | -€781 | -17.7% |
| Suppliers | 440/4 | €4,400 | €3,619 | -€781 | -17.7% |
| Taxes, remuneration and social security | 45 | €3,074 | €4,014 | +€940 | +30.6% |
| Taxes | 450/3 | €3,074 | €4,014 | +€940 | +30.6% |
| Other amounts payable | 47/48 | €6,197 | €53,788 | +€47,591 | +767.9% |
| Remuneration, social security and pensions | 62 | €160 | €216 | +€55 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,589 | €1,589 | = | 0.0% |
| Other operating charges | 640/8 | €700 | €864 | +€164 | +23.4% |
| Gross operating margin | 9900 | -€16,942 | -€25,493 | -€8,551 | -50.5% |
| Operating profit (loss) | 9901 | -€19,391 | -€28,161 | -€8,770 | -45.2% |
| Financial charges | 65/66B | €573 | €451 | -€122 | -21.3% |
| Recurring financial charges | 65 | €573 | €451 | -€122 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,965 | -€28,612 | -€8,648 | -43.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,965 | -€28,612 | -€8,648 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,965 | -€28,612 | -€8,648 | -43.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.