ARIOM: 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.
ARIOM
Largest movements
- Current investments -€29,647
down €29,647 (-49.0%), from €60,524 to €30,877
- Receivables within one year -€24,691
down €24,691 (-98.4%), from €25,095 to €405
- Reserves -€28,610
down €28,610 (-93.9%), from €30,470 to €1,860
of which Distributable reserves: -€28,459
- Other debts -€26,616
down €26,616 (-21.9%), from €121,507 to €94,891
- Gross operating margin -€4,655
down €4,655 (-22.9%), from -€20,333 to -€24,988
- Other operating charges -€1,297
down €1,297 (-48.4%), from €2,683 to €1,386
- Depreciation -€1,159
down €1,159 (-60.1%), from €1,930 to €771
- Taxes -€673
down €673 (-61.0%), from €1,103 to €430
- Financial income -€412
down €412 (-31.2%), from €1,321 to €909
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 | €102,057 | €45,700 | -€56,357 | -55.2% |
| Fixed assets | 21/28 | €12,987 | €12,216 | -€771 | -5.9% |
| Tangible fixed assets | 22/27 | €12,987 | €12,216 | -€771 | -5.9% |
| Furniture and vehicles | 24 | €10,567 | €9,796 | -€771 | -7.3% |
| Other tangible fixed assets | 26 | €2,420 | €2,420 | = | 0.0% |
| Current assets | 29/58 | €89,071 | €33,484 | -€55,587 | -62.4% |
| Amounts receivable within one year | 40/41 | €25,095 | €405 | -€24,691 | -98.4% |
| Other amounts receivable | 41 | €25,095 | €405 | -€24,691 | -98.4% |
| Current investments | 50/53 | €60,524 | €30,877 | -€29,647 | -49.0% |
| Cash at bank and in hand | 54/58 | €2,116 | €1,342 | -€774 | -36.6% |
| Deferred charges and accrued income | 490/1 | €1,335 | €860 | -€475 | -35.6% |
| Total equity and liabilities | 10/49 | €102,057 | €45,700 | -€56,357 | -55.2% |
| Equity | 10/15 | -€21,643 | -€50,732 | -€29,089 | -134% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,470 | €1,860 | -€28,610 | -93.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €151 | €0 | -€151 | -100% |
| Distributable reserves | 133 | €28,459 | €0 | -€28,459 | -100% |
| Profit (loss) carried forward | 14 | -€64,513 | -€64,992 | -€479 | -0.7% |
| Amounts payable | 17/49 | €123,700 | €96,432 | -€27,269 | -22.0% |
| Amounts payable within one year | 42/48 | €123,700 | €96,432 | -€27,269 | -22.0% |
| Financial debts | 43 | €988 | €0 | -€988 | -100% |
| Credit institutions | 430/8 | €988 | €0 | -€988 | -100% |
| Trade debts | 44 | €791 | €747 | -€44 | -5.5% |
| Suppliers | 440/4 | €791 | €747 | -€44 | -5.5% |
| Taxes, remuneration and social security | 45 | €415 | €793 | +€378 | +91.2% |
| Taxes | 450/3 | €415 | €793 | +€378 | +91.2% |
| Other amounts payable | 47/48 | €121,507 | €94,891 | -€26,616 | -21.9% |
| Non-recurring operating income | 76A | €3,764 | €0 | -€3,764 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,930 | €771 | -€1,159 | -60.1% |
| Other operating charges | 640/8 | €2,683 | €1,386 | -€1,297 | -48.4% |
| Gross operating margin | 9900 | -€20,333 | -€24,988 | -€4,655 | -22.9% |
| Operating profit (loss) | 9901 | -€24,946 | -€27,144 | -€2,198 | -8.8% |
| Financial income | 75/76B | €1,321 | €909 | -€412 | -31.2% |
| Recurring financial income | 75 | €1,321 | €909 | -€412 | -31.2% |
| Financial charges | 65/66B | €2,578 | €2,423 | -€155 | -6.0% |
| Recurring financial charges | 65 | €2,578 | €2,423 | -€155 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,203 | -€28,658 | -€2,455 | -9.4% |
| Income taxes | 67/77 | €1,103 | €430 | -€673 | -61.0% |
| Profit (loss) for the period | 9904 | -€27,306 | -€29,089 | -€1,782 | -6.5% |
| Transfer from tax-exempt reserves | 789 | - | €151 | +€151 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,306 | -€28,937 | -€1,631 | -6.0% |
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 14 October 2026 via checked.be.