ARIPA CONSTRUCT: 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.
ARIPA CONSTRUCT
Largest movements
- Receivables within one year +€1,892
up €1,892 (+3.5%), from €54,741 to €56,633
of which Trade receivables: +€1,911
- Cash -€1,481
down €1,481 (-97.6%), from €1,518 to €36
mainly Tax, wage and social debts (-€3,199) and Receivables within one year (-€1,892)
- Tangible fixed assets -€1,251
no longer reported in 2025 (was €1,251)
- Tax, wage and social debts -€3,199
down €3,199 (-25.7%), from €12,459 to €9,261
of which Remuneration and social security: -€4,063
- Profit (loss) carried forward +€1,385
up €1,385 (+3.3%), from €41,799 to €43,183
- Trade debts +€973
up €973 (+7932.8%), from €12 to €986
- Gross operating margin +€115,100
up €115,100 (+234.4%), from €49,108 to €164,208
- Staff costs +€109,881
up €109,881 (+254.6%), from €43,161 to €153,041
- Taxes +€8,107
new in 2025: €8,107
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 | €57,633 | €56,793 | -€841 | -1.5% |
| Fixed assets | 21/28 | €1,251 | - | -€1,251 | |
| Tangible fixed assets | 22/27 | €1,251 | - | -€1,251 | |
| Furniture and vehicles | 24 | €1,251 | - | -€1,251 | |
| Current assets | 29/58 | €56,383 | €56,793 | +€410 | +0.7% |
| Amounts receivable within one year | 40/41 | €54,741 | €56,633 | +€1,892 | +3.5% |
| Trade receivables | 40 | €53,670 | €55,581 | +€1,911 | +3.6% |
| Other amounts receivable | 41 | €1,071 | €1,052 | -€20 | -1.8% |
| Cash at bank and in hand | 54/58 | €1,518 | €36 | -€1,481 | -97.6% |
| Deferred charges and accrued income | 490/1 | €123 | €123 | = | 0.0% |
| Total equity and liabilities | 10/49 | €57,633 | €56,793 | -€841 | -1.5% |
| Equity | 10/15 | €43,799 | €45,183 | +€1,385 | +3.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,799 | €43,183 | +€1,385 | +3.3% |
| Amounts payable | 17/49 | €13,835 | €11,609 | -€2,225 | -16.1% |
| Amounts payable within one year | 42/48 | €13,835 | €11,609 | -€2,225 | -16.1% |
| Trade debts | 44 | €12 | €986 | +€973 | +7932.8% |
| Suppliers | 440/4 | €12 | €986 | +€973 | +7932.8% |
| Taxes, remuneration and social security | 45 | €12,459 | €9,261 | -€3,199 | -25.7% |
| Taxes | 450/3 | €837 | €1,702 | +€864 | +103.2% |
| Remuneration and social security | 454/9 | €11,622 | €7,559 | -€4,063 | -35.0% |
| Other amounts payable | 47/48 | €1,363 | €1,363 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €43,161 | €153,041 | +€109,881 | +254.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | - | -€1,100 | |
| Other operating charges | 640/8 | €745 | €199 | -€546 | -73.3% |
| Non-recurring operating charges | 66A | - | €1,251 | +€1,251 | |
| Gross operating margin | 9900 | €49,108 | €164,208 | +€115,100 | +234.4% |
| Operating profit (loss) | 9901 | €4,103 | €9,717 | +€5,614 | +136.8% |
| Financial charges | 65/66B | €1,580 | €225 | -€1,355 | -85.7% |
| Recurring financial charges | 65 | €1,580 | €225 | -€1,355 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €2,523 | €9,492 | +€6,969 | +276.3% |
| Income taxes | 67/77 | - | €8,107 | +€8,107 | |
| Profit (loss) for the period | 9904 | €2,523 | €1,385 | -€1,138 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,523 | €1,385 | -€1,138 | -45.1% |
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 9 October 2026 via checked.be.