ARIS CONSULT: 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.
ARIS CONSULT
Largest movements
- Cash +€70,063
up €70,063 (+579%), from €12,109 to €82,171
mainly Net result for the year (+€61,704) and Other debts (+€40,177)
- Receivables within one year +€8,681
up €8,681 (+37.6%), from €23,070 to €31,750
of which Trade receivables: +€8,685
- Tangible fixed assets -€7,562
down €7,562 (-59.2%), from €12,770 to €5,208
- Financial fixed assets +€2,250
new in 2025: €2,250
- Other debts +€40,177
up €40,177 (+218%), from €18,448 to €58,625
- Tax, wage and social debts +€34,500
up €34,500 (+259%), from €13,308 to €47,808
- Profit (loss) carried forward -€6,088
down €6,088 (-38.1%), from €15,974 to €9,886
- Trade debts +€4,843
up €4,843 (+4,102%), from €118 to €4,961
- Gross operating margin +€58,959
up €58,959 (+191%), from €30,900 to €89,859
- Taxes +€24,061
new in 2025: €24,061
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 | €47,948 | €121,379 | +€73,431 | +153% |
| Fixed assets | 21/28 | €12,770 | €7,458 | -€5,312 | -41.6% |
| Tangible fixed assets | 22/27 | €12,770 | €5,208 | -€7,562 | -59.2% |
| Plant, machinery and equipment | 23 | €12,770 | €5,208 | -€7,562 | -59.2% |
| Financial fixed assets | 28 | - | €2,250 | +€2,250 | |
| Current assets | 29/58 | €35,178 | €113,922 | +€78,743 | +224% |
| Amounts receivable within one year | 40/41 | €23,070 | €31,750 | +€8,681 | +37.6% |
| Trade receivables | 40 | €23,066 | €31,750 | +€8,685 | +37.7% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €12,109 | €82,171 | +€70,063 | +579% |
| Total equity and liabilities | 10/49 | €47,948 | €121,379 | +€73,431 | +153% |
| Equity | 10/15 | €16,074 | €9,986 | -€6,088 | -37.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,974 | €9,886 | -€6,088 | -38.1% |
| Amounts payable | 17/49 | €31,874 | €111,394 | +€79,519 | +249% |
| Amounts payable within one year | 42/48 | €31,874 | €111,394 | +€79,519 | +249% |
| Trade debts | 44 | €118 | €4,961 | +€4,843 | +4,102% |
| Suppliers | 440/4 | €118 | €4,961 | +€4,843 | +4,102% |
| Taxes, remuneration and social security | 45 | €13,308 | €47,808 | +€34,500 | +259% |
| Taxes | 450/3 | €13,308 | €47,808 | +€34,500 | +259% |
| Other amounts payable | 47/48 | €18,448 | €58,625 | +€40,177 | +218% |
| Non-recurring operating income | 76A | - | €808 | +€808 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,926 | €3,371 | +€445 | +15.2% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €30,900 | €89,859 | +€58,959 | +191% |
| Operating profit (loss) | 9901 | €27,405 | €85,903 | +€58,498 | +213% |
| Financial charges | 65/66B | €1 | €139 | +€138 | +17,006% |
| Recurring financial charges | 65 | €1 | €139 | +€138 | +17,006% |
| Profit (loss) for the period before taxes | 9903 | €27,404 | €85,765 | +€58,360 | +213% |
| Income taxes | 67/77 | - | €24,061 | +€24,061 | |
| Profit (loss) for the period | 9904 | €27,404 | €61,704 | +€34,300 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €27,404 | €61,704 | +€34,300 | +125% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.