ARIS 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.
ARIS CONSTRUCT
Largest movements
- Receivables within one year +€253,948
up €253,948 (+87.0%), from €291,739 to €545,687
of which Trade receivables: +€177,666
- Tangible fixed assets -€22,070
down €22,070 (-44.3%), from €49,837 to €27,767
- Cash +€15,586
up €15,586 (+158.3%), from €9,847 to €25,433
mainly Trade debts (+€181,967) and Net result for the year (+€76,240)
- Trade debts +€181,967
up €181,967 (+105.4%), from €172,714 to €354,681
of which Bills of exchange payable: +€135,522
- Profit (loss) carried forward +€76,240
up €76,240 (+68.7%), from €110,964 to €187,204
- Debts after one year -€7,197
down €7,197 (-49.3%), from €14,602 to €7,405
- Gross operating margin -€8,485
down €8,485 (-6.3%), from €134,354 to €125,869
- Other operating charges +€6,819
up €6,819 (+88.0%), from €7,745 to €14,564
- Taxes -€3,609
down €3,609 (-13.3%), from €27,040 to €23,431
- Financial charges -€3,028
down €3,028 (-57.4%), from €5,278 to €2,250
of which Financial charges: -€3,092
- Depreciation -€2,529
down €2,529 (-21.9%), from €11,527 to €8,997
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 | €351,423 | €598,887 | +€247,464 | +70.4% |
| Fixed assets | 21/28 | €49,837 | €27,767 | -€22,070 | -44.3% |
| Tangible fixed assets | 22/27 | €49,837 | €27,767 | -€22,070 | -44.3% |
| Furniture and vehicles | 24 | €49,837 | €27,767 | -€22,070 | -44.3% |
| Current assets | 29/58 | €301,586 | €571,120 | +€269,534 | +89.4% |
| Amounts receivable within one year | 40/41 | €291,739 | €545,687 | +€253,948 | +87.0% |
| Trade receivables | 40 | €171,252 | €348,918 | +€177,666 | +103.7% |
| Other amounts receivable | 41 | €120,486 | €196,769 | +€76,282 | +63.3% |
| Cash at bank and in hand | 54/58 | €9,847 | €25,433 | +€15,586 | +158.3% |
| Total equity and liabilities | 10/49 | €351,423 | €598,887 | +€247,464 | +70.4% |
| Equity | 10/15 | €112,964 | €189,204 | +€76,240 | +67.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,964 | €187,204 | +€76,240 | +68.7% |
| Amounts payable | 17/49 | €238,459 | €409,683 | +€171,224 | +71.8% |
| Amounts payable after more than one year | 17 | €14,602 | €7,405 | -€7,197 | -49.3% |
| Financial debts | 170/4 | €14,602 | €7,405 | -€7,197 | -49.3% |
| Amounts payable within one year | 42/48 | €223,856 | €402,277 | +€178,421 | +79.7% |
| Current portion of amounts payable after more than one year | 42 | €6,797 | €6,894 | +€96 | +1.4% |
| Trade debts | 44 | €172,714 | €354,681 | +€181,967 | +105.4% |
| Suppliers | 440/4 | €161,554 | €207,999 | +€46,446 | +28.7% |
| Bills of exchange payable | 441 | €11,160 | €146,682 | +€135,522 | +1214.3% |
| Taxes, remuneration and social security | 45 | €44,345 | €40,702 | -€3,642 | -8.2% |
| Taxes | 450/3 | €31,760 | €40,702 | +€8,943 | +28.2% |
| Remuneration and social security | 454/9 | €12,585 | - | -€12,585 | |
| Remuneration, social security and pensions | 62 | €707 | €387 | -€319 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,527 | €8,997 | -€2,529 | -21.9% |
| Other operating charges | 640/8 | €7,745 | €14,564 | +€6,819 | +88.0% |
| Gross operating margin | 9900 | €134,354 | €125,869 | -€8,485 | -6.3% |
| Operating profit (loss) | 9901 | €114,376 | €101,921 | -€12,455 | -10.9% |
| Financial income | 75/76B | €1 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €5,278 | €2,250 | -€3,028 | -57.4% |
| Recurring financial charges | 65 | €5,278 | €2,186 | -€3,092 | -58.6% |
| Non-recurring financial charges | 66B | - | €64 | +€64 | |
| Profit (loss) for the period before taxes | 9903 | €109,098 | €99,671 | -€9,427 | -8.6% |
| Income taxes | 67/77 | €27,040 | €23,431 | -€3,609 | -13.3% |
| Profit (loss) for the period | 9904 | €82,058 | €76,240 | -€5,818 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €82,058 | €76,240 | -€5,818 | -7.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.