ARISOL: 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.
ARISOL
Largest movements
- Tangible fixed assets -€73,355
down €73,355 (-37.1%), from €197,889 to €124,534
of which Land and buildings: -€50,484
- Receivables within one year +€56,396
up €56,396 (+303.8%), from €18,564 to €74,960
of which Other amounts receivable: +€40,542
- Stocks and contracts -€40,088
down €40,088 (-42.2%), from €95,020 to €54,932
- Cash +€36,014
up €36,014 (+400.2%), from €8,999 to €45,013
mainly Other debts (+€61,975) and Investment in fixed assets (net) (+€41,693)
- Debts after one year -€71,161
no longer reported in 2024 (was €71,161)
- Other debts +€61,975
new in 2024: €61,975
- Current portion of long-term debt -€22,242
no longer reported in 2024 (was €22,242)
- Profit (loss) carried forward -€19,627
down €19,627 (-14.8%), from -€132,252 to -€151,879
- Trade debts +€15,638
up €15,638 (+59.9%), from €26,116 to €41,754
- Financial income +€229,077
up €229,077 (+375.8%), from €60,965 to €290,042
- Taxes +€222,427
new in 2024: €222,427
- Turnover +€170,515
up €170,515 (+177.6%), from €96,010 to €266,525
- Purchases and services +€104,012
up €104,012 (+78.7%), from €132,173 to €236,185
- Staff costs +€79,194
new in 2024: €79,194
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,822 | €299,789 | -€21,033 | -6.6% |
| Fixed assets | 21/28 | €198,239 | €124,884 | -€73,355 | -37.0% |
| Tangible fixed assets | 22/27 | €197,889 | €124,534 | -€73,355 | -37.1% |
| Land and buildings | 22 | €105,763 | €55,279 | -€50,484 | -47.7% |
| Furniture and vehicles | 24 | €92,126 | €69,255 | -€22,871 | -24.8% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €122,583 | €174,905 | +€52,322 | +42.7% |
| Stocks and contracts in progress | 3 | €95,020 | €54,932 | -€40,088 | -42.2% |
| Stocks | 30/36 | €95,020 | €54,932 | -€40,088 | -42.2% |
| Amounts receivable within one year | 40/41 | €18,564 | €74,960 | +€56,396 | +303.8% |
| Trade receivables | 40 | €12,539 | €28,393 | +€15,854 | +126.4% |
| Other amounts receivable | 41 | €6,025 | €46,567 | +€40,542 | +672.9% |
| Cash at bank and in hand | 54/58 | €8,999 | €45,013 | +€36,014 | +400.2% |
| Total equity and liabilities | 10/49 | €320,822 | €299,789 | -€21,033 | -6.6% |
| Equity | 10/15 | €198,780 | €179,153 | -€19,627 | -9.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €286,032 | €286,032 | = | 0.0% |
| Distributable reserves | 133 | €286,032 | €286,032 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,252 | -€151,879 | -€19,627 | -14.8% |
| Amounts payable | 17/49 | €122,042 | €120,636 | -€1,406 | -1.2% |
| Amounts payable after more than one year | 17 | €71,161 | - | -€71,161 | |
| Financial debts | 170/4 | €71,161 | - | -€71,161 | |
| Amounts payable within one year | 42/48 | €50,881 | €120,636 | +€69,755 | +137.1% |
| Current portion of amounts payable after more than one year | 42 | €22,242 | - | -€22,242 | |
| Trade debts | 44 | €26,116 | €41,754 | +€15,638 | +59.9% |
| Suppliers | 440/4 | €26,116 | €41,754 | +€15,638 | +59.9% |
| Taxes, remuneration and social security | 45 | €2,523 | €16,907 | +€14,384 | +570.1% |
| Taxes | 450/3 | €2,523 | €11,344 | +€8,821 | +349.6% |
| Remuneration and social security | 454/9 | - | €5,563 | +€5,563 | |
| Other amounts payable | 47/48 | - | €61,975 | +€61,975 | |
| Turnover | 70 | €96,010 | €266,525 | +€170,515 | +177.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,173 | €236,185 | +€104,012 | +78.7% |
| Remuneration, social security and pensions | 62 | - | €79,194 | +€79,194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,780 | €31,662 | -€4,118 | -11.5% |
| Other operating charges | 640/8 | €3,115 | €3,099 | -€16 | -0.5% |
| Gross operating margin | 9900 | -€36,164 | €30,340 | +€66,504 | |
| Operating profit (loss) | 9901 | -€75,059 | -€83,615 | -€8,556 | -11.4% |
| Financial income | 75/76B | €60,965 | €290,042 | +€229,077 | +375.8% |
| Recurring financial income | 75 | €60,965 | €290,042 | +€229,077 | +375.8% |
| Financial charges | 65/66B | €3,775 | €3,627 | -€148 | -3.9% |
| Recurring financial charges | 65 | €3,775 | €3,627 | -€148 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,869 | €202,800 | +€220,669 | |
| Income taxes | 67/77 | - | €222,427 | +€222,427 | |
| Profit (loss) for the period | 9904 | -€17,869 | -€19,627 | -€1,758 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,869 | -€19,627 | -€1,758 | -9.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.