ARIS TRANS: 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 TRANS
Largest movements
- Receivables within one year +€118,067
up €118,067 (+110%), from €107,363 to €225,430
of which Trade receivables: +€107,228
- Cash -€10,263
no longer reported in 2025 (was €10,263)
mainly Receivables within one year (-€118,067) and Other debts (-€15,000)
- Tangible fixed assets -€5,529
down €5,529 (-52.8%), from €10,469 to €4,940
of which Furniture and vehicles: -€4,111
- Advances received +€100,662
new in 2025: €100,662
- Trade debts +€24,223
up €24,223 (+82.7%), from €29,303 to €53,526
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward -€10,588
down €10,588 (-14.9%), from €71,142 to €60,553
- Short-term financial debts +€7,835
new in 2025: €7,835
- Gross operating margin -€56,246
down €56,246 (-42.7%), from €131,627 to €75,382
- Staff costs -€22,837
down €22,837 (-24.7%), from €92,442 to €69,605
- Depreciation -€8,984
down €8,984 (-55.1%), from €16,293 to €7,309
- Taxes -€5,676
down €5,676 (-93.9%), from €6,048 to €371
- Financial charges +€2,496
up €2,496 (+177%), from €1,414 to €3,910
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 | €147,630 | €249,370 | +€101,739 | +68.9% |
| Fixed assets | 21/28 | €29,469 | €23,940 | -€5,529 | -18.8% |
| Tangible fixed assets | 22/27 | €10,469 | €4,940 | -€5,529 | -52.8% |
| Plant, machinery and equipment | 23 | €4,346 | €2,928 | -€1,418 | -32.6% |
| Furniture and vehicles | 24 | €6,123 | €2,012 | -€4,111 | -67.1% |
| Financial fixed assets | 28 | €19,000 | €19,000 | = | 0.0% |
| Current assets | 29/58 | €118,161 | €225,430 | +€107,269 | +90.8% |
| Amounts receivable within one year | 40/41 | €107,363 | €225,430 | +€118,067 | +110% |
| Trade receivables | 40 | €84,887 | €192,115 | +€107,228 | +126% |
| Other amounts receivable | 41 | €22,476 | €33,315 | +€10,839 | +48.2% |
| Cash at bank and in hand | 54/58 | €10,263 | - | -€10,263 | |
| Deferred charges and accrued income | 490/1 | €535 | - | -€535 | |
| Total equity and liabilities | 10/49 | €147,630 | €249,370 | +€101,739 | +68.9% |
| Equity | 10/15 | €89,692 | €79,103 | -€10,588 | -11.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,142 | €60,553 | -€10,588 | -14.9% |
| Amounts payable | 17/49 | €57,938 | €170,266 | +€112,328 | +194% |
| Amounts payable within one year | 42/48 | €57,938 | €170,266 | +€112,328 | +194% |
| Financial debts | 43 | - | €7,835 | +€7,835 | |
| Credit institutions | 430/8 | - | €7,835 | +€7,835 | |
| Trade debts | 44 | €29,303 | €53,526 | +€24,223 | +82.7% |
| Suppliers | 440/4 | €29,303 | €53,526 | +€24,223 | +82.7% |
| Advances received on contracts in progress | 46 | - | €100,662 | +€100,662 | |
| Taxes, remuneration and social security | 45 | €13,635 | €8,244 | -€5,391 | -39.5% |
| Taxes | 450/3 | €4,675 | €371 | -€4,303 | -92.1% |
| Remuneration and social security | 454/9 | €8,961 | €7,873 | -€1,088 | -12.1% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Non-recurring operating income | 76A | €25,000 | - | -€25,000 | |
| Remuneration, social security and pensions | 62 | €92,442 | €69,605 | -€22,837 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,293 | €7,309 | -€8,984 | -55.1% |
| Other operating charges | 640/8 | €4,257 | €5,546 | +€1,290 | +30.3% |
| Gross operating margin | 9900 | €131,627 | €75,382 | -€56,246 | -42.7% |
| Operating profit (loss) | 9901 | €18,636 | -€7,078 | -€25,714 | |
| Financial income | 75/76B | €774 | €770 | -€4 | -0.5% |
| Recurring financial income | 75 | €774 | €770 | -€4 | -0.5% |
| Financial charges | 65/66B | €1,414 | €3,910 | +€2,496 | +177% |
| Recurring financial charges | 65 | €1,414 | €3,910 | +€2,496 | +177% |
| Profit (loss) for the period before taxes | 9903 | €17,996 | -€10,217 | -€28,213 | |
| Income taxes | 67/77 | €6,048 | €371 | -€5,676 | -93.9% |
| Profit (loss) for the period | 9904 | €11,948 | -€10,588 | -€22,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,948 | -€10,588 | -€22,537 |
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 26 October 2026 via checked.be.