ARIN 1: 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.
ARIN 1
Largest movements
- Tangible fixed assets +€21,052
up €21,052 (+500.7%), from €4,204 to €25,257
of which Furniture and vehicles: +€21,690
- Cash +€5,468
up €5,468 (+24.3%), from €22,478 to €27,946
mainly Net result for the year (+€22,396) and Depreciation (+€8,662)
- Deferred charges and accrued income +€4,052
up €4,052 (+1375.2%), from €295 to €4,347
- Receivables within one year -€1,699
down €1,699 (-47.4%), from €3,585 to €1,886
- Intangible fixed assets -€714
down €714 (-23.6%), from €3,033 to €2,318
- Profit (loss) carried forward +€22,396
up €22,396 (+117.8%), from €19,012 to €41,408
- Other debts +€4,222
new in 2025: €4,222
- Tax, wage and social debts +€2,719
up €2,719 (+24.0%), from €11,345 to €14,064
of which Taxes: +€2,395
- Trade debts -€1,064
down €1,064 (-20.5%), from €5,191 to €4,126
- Gross operating margin +€16,647
up €16,647 (+33.6%), from €49,495 to €66,142
- Depreciation +€7,464
up €7,464 (+622.8%), from €1,198 to €8,662
- Taxes +€2,576
up €2,576 (+53.7%), from €4,798 to €7,374
- Financial charges -€1,716
down €1,716 (-60.5%), from €2,836 to €1,120
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 | €37,049 | €65,321 | +€28,273 | +76.3% |
| Fixed assets | 21/28 | €7,237 | €27,575 | +€20,338 | +281.0% |
| Intangible fixed assets | 21 | €3,033 | €2,318 | -€714 | -23.6% |
| Tangible fixed assets | 22/27 | €4,204 | €25,257 | +€21,052 | +500.7% |
| Land and buildings | 22 | €2,938 | €2,578 | -€360 | -12.3% |
| Plant, machinery and equipment | 23 | €1,266 | €988 | -€278 | -22.0% |
| Furniture and vehicles | 24 | - | €21,690 | +€21,690 | |
| Current assets | 29/58 | €29,811 | €37,746 | +€7,935 | +26.6% |
| Stocks and contracts in progress | 3 | €3,454 | €3,567 | +€113 | +3.3% |
| Stocks | 30/36 | €3,454 | €3,567 | +€113 | +3.3% |
| Amounts receivable within one year | 40/41 | €3,585 | €1,886 | -€1,699 | -47.4% |
| Other amounts receivable | 41 | €3,585 | €1,886 | -€1,699 | -47.4% |
| Cash at bank and in hand | 54/58 | €22,478 | €27,946 | +€5,468 | +24.3% |
| Deferred charges and accrued income | 490/1 | €295 | €4,347 | +€4,052 | +1375.2% |
| Total equity and liabilities | 10/49 | €37,049 | €65,321 | +€28,273 | +76.3% |
| Equity | 10/15 | €20,512 | €42,908 | +€22,396 | +109.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,012 | €41,408 | +€22,396 | +117.8% |
| Amounts payable | 17/49 | €16,536 | €22,413 | +€5,877 | +35.5% |
| Amounts payable within one year | 42/48 | €16,536 | €22,413 | +€5,877 | +35.5% |
| Trade debts | 44 | €5,191 | €4,126 | -€1,064 | -20.5% |
| Suppliers | 440/4 | €5,191 | €4,126 | -€1,064 | -20.5% |
| Taxes, remuneration and social security | 45 | €11,345 | €14,064 | +€2,719 | +24.0% |
| Taxes | 450/3 | €7,489 | €9,884 | +€2,395 | +32.0% |
| Remuneration and social security | 454/9 | €3,856 | €4,180 | +€324 | +8.4% |
| Other amounts payable | 47/48 | - | €4,222 | +€4,222 | |
| Remuneration, social security and pensions | 62 | €24,805 | €24,525 | -€280 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,198 | €8,662 | +€7,464 | +622.8% |
| Other operating charges | 640/8 | €2,081 | €2,175 | +€94 | +4.5% |
| Gross operating margin | 9900 | €49,495 | €66,142 | +€16,647 | +33.6% |
| Operating profit (loss) | 9901 | €21,411 | €30,780 | +€9,369 | +43.8% |
| Financial income | 75/76B | €739 | €110 | -€629 | -85.1% |
| Recurring financial income | 75 | €739 | €110 | -€629 | -85.1% |
| Financial charges | 65/66B | €2,836 | €1,120 | -€1,716 | -60.5% |
| Recurring financial charges | 65 | €2,836 | €1,120 | -€1,716 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €19,314 | €29,770 | +€10,456 | +54.1% |
| Income taxes | 67/77 | €4,798 | €7,374 | +€2,576 | +53.7% |
| Profit (loss) for the period | 9904 | €14,516 | €22,396 | +€7,880 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,516 | €22,396 | +€7,880 | +54.3% |
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 3 October 2026 via checked.be.