ARIMYLYSS: 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.
ARIMYLYSS
Largest movements
- Tangible fixed assets +€1.6m
new in 2024: €1.6m
- Current investments -€1.4m
down €1.4m (-47.7%), from €2.9m to €1.5m
- Cash -€576,590
down €576,590 (-49.6%), from €1.2m to €585,717
mainly Investment in fixed assets (net) (-€1.6m) and Net result for the year (-€1.0m)
- Receivables within one year +€290,904
up €290,904 (+20.0%), from €1.5m to €1.7m
of which Other amounts receivable: +€291,064
- Reserves -€1.0m
down €1.0m (-19.4%), from €5.3m to €4.3m
of which Distributable reserves: -€1.0m
- Debts after one year +€1.0m
new in 2024: €1.0m
- Financial charges +€1.1m
up €1.1m (+1008.0%), from €113,718 to €1.3m
of which Non-recurring financial charges: +€971,144
- Financial income -€228,116
down €228,116 (-29.0%), from €786,383 to €558,266
of which Non-recurring financial income: -€377,598
- Gross operating margin -€67,106
down €67,106 (-1078.8%), from -€6,221 to -€73,327
- Taxes -€61,060
down €61,060 (-64.3%), from €94,977 to €33,917
- Depreciation +€12,403
new in 2024: €12,403
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 | €5,489,732 | €5,448,675 | -€41,058 | -0.7% |
| Fixed assets | 21/28 | - | €1,612,597 | +€1.6m | |
| Tangible fixed assets | 22/27 | - | €1,612,597 | +€1.6m | |
| Land and buildings | 22 | - | €1,612,597 | +€1.6m | |
| Current assets | 29/58 | €5,489,732 | €3,836,077 | -€1.7m | -30.1% |
| Amounts receivable within one year | 40/41 | €1,458,016 | €1,748,920 | +€290,904 | +20.0% |
| Trade receivables | 40 | €159 | - | -€159 | |
| Other amounts receivable | 41 | €1,457,856 | €1,748,920 | +€291,064 | +20.0% |
| Current investments | 50/53 | €2,869,409 | €1,500,011 | -€1.4m | -47.7% |
| Cash at bank and in hand | 54/58 | €1,162,307 | €585,717 | -€576,590 | -49.6% |
| Deferred charges and accrued income | 490/1 | - | €1,429 | +€1,429 | |
| Total equity and liabilities | 10/49 | €5,489,732 | €5,448,675 | -€41,058 | -0.7% |
| Equity | 10/15 | €5,380,875 | €4,347,708 | -€1.0m | -19.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,318,875 | €4,285,708 | -€1.0m | -19.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €234,890 | €232,809 | -€2,081 | -0.9% |
| Distributable reserves | 133 | €5,077,785 | €4,046,699 | -€1.0m | -20.3% |
| Provisions and deferred taxes | 16 | €78,297 | €77,603 | -€694 | -0.9% |
| Deferred taxes | 168 | €78,297 | €77,603 | -€694 | -0.9% |
| Amounts payable | 17/49 | €30,561 | €1,023,364 | +€992,803 | +3248.6% |
| Amounts payable after more than one year | 17 | - | €1,000,000 | +€1.0m | |
| Financial debts | 170/4 | - | €1,000,000 | +€1.0m | |
| Amounts payable within one year | 42/48 | €27,800 | €20,698 | -€7,102 | -25.5% |
| Trade debts | 44 | - | €357 | +€357 | |
| Suppliers | 440/4 | - | €357 | +€357 | |
| Taxes, remuneration and social security | 45 | €7,459 | - | -€7,459 | |
| Taxes | 450/3 | €7,459 | - | -€7,459 | |
| Other amounts payable | 47/48 | €20,341 | €20,341 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,761 | €2,666 | -€95 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,403 | +€12,403 | |
| Other operating charges | 640/8 | €960 | €1,957 | +€997 | +103.8% |
| Non-recurring operating charges | 66A | - | €210,498 | +€210,498 | |
| Gross operating margin | 9900 | -€6,221 | -€73,327 | -€67,106 | -1078.8% |
| Operating profit (loss) | 9901 | -€7,181 | -€298,185 | -€291,004 | -4052.5% |
| Financial income | 75/76B | €786,383 | €558,266 | -€228,116 | -29.0% |
| Recurring financial income | 75 | €302,288 | €451,769 | +€149,481 | +49.4% |
| Non-recurring financial income | 76B | €484,095 | €106,498 | -€377,598 | -78.0% |
| Financial charges | 65/66B | €113,718 | €1,260,025 | +€1.1m | +1008.0% |
| Recurring financial charges | 65 | €7,220 | €182,383 | +€175,163 | +2426.0% |
| Non-recurring financial charges | 66B | €106,498 | €1,077,641 | +€971,144 | +911.9% |
| Profit (loss) for the period before taxes | 9903 | €665,484 | -€999,944 | -€1.7m | |
| Transfer from deferred taxes | 780 | - | €694 | +€694 | |
| Income taxes | 67/77 | €94,977 | €33,917 | -€61,060 | -64.3% |
| Profit (loss) for the period | 9904 | €570,507 | -€1,033,167 | -€1.6m | |
| Transfer from tax-exempt reserves | 789 | - | €2,081 | +€2,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €570,507 | -€1,031,086 | -€1.6m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.