ARISTEE: 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.
ARISTEE
Largest movements
- Cash +€14,420
up €14,420 (+1113.6%), from €1,295 to €15,715
mainly Net result for the year (+€17,633) and Trade debts (+€6,554)
- Receivables within one year -€6,000
down €6,000 (-66.4%), from €9,034 to €3,034
of which Trade receivables: -€6,000
- Profit (loss) carried forward +€17,633
up €17,633 (+13.6%), from -€129,668 to -€112,034
- Other debts -€15,702
down €15,702 (-13.0%), from €120,803 to €105,100
- Trade debts +€6,554
up €6,554 (+87.5%), from €7,489 to €14,044
of which Bills of exchange payable: +€6,000
- Gross operating margin +€4,303
up €4,303 (+28.7%), from €15,005 to €19,308
- Other operating charges -€644
down €644 (-35.9%), from €1,796 to €1,152
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 | €11,397 | €19,877 | +€8,480 | +74.4% |
| Current assets | 29/58 | €11,397 | €19,877 | +€8,480 | +74.4% |
| Amounts receivable within one year | 40/41 | €9,034 | €3,034 | -€6,000 | -66.4% |
| Trade receivables | 40 | €8,029 | €2,029 | -€6,000 | -74.7% |
| Other amounts receivable | 41 | €1,004 | €1,004 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,295 | €15,715 | +€14,420 | +1113.6% |
| Deferred charges and accrued income | 490/1 | €1,068 | €1,128 | +€60 | +5.6% |
| Total equity and liabilities | 10/49 | €11,397 | €19,877 | +€8,480 | +74.4% |
| Equity | 10/15 | -€117,268 | -€99,634 | +€17,633 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,668 | -€112,034 | +€17,633 | +13.6% |
| Amounts payable | 17/49 | €128,665 | €119,511 | -€9,153 | -7.1% |
| Amounts payable within one year | 42/48 | €128,550 | €119,396 | -€9,153 | -7.1% |
| Trade debts | 44 | €7,489 | €14,044 | +€6,554 | +87.5% |
| Suppliers | 440/4 | €7,489 | €8,044 | +€554 | +7.4% |
| Bills of exchange payable | 441 | - | €6,000 | +€6,000 | |
| Taxes, remuneration and social security | 45 | €258 | €252 | -€5 | -2.1% |
| Taxes | 450/3 | €258 | €252 | -€5 | -2.1% |
| Other amounts payable | 47/48 | €120,803 | €105,100 | -€15,702 | -13.0% |
| Accrued charges and deferred income | 492/3 | €115 | €115 | = | 0.0% |
| Other operating charges | 640/8 | €1,796 | €1,152 | -€644 | -35.9% |
| Gross operating margin | 9900 | €15,005 | €19,308 | +€4,303 | +28.7% |
| Operating profit (loss) | 9901 | €13,209 | €18,156 | +€4,947 | +37.5% |
| Financial charges | 65/66B | €195 | €270 | +€75 | +38.4% |
| Recurring financial charges | 65 | €195 | €270 | +€75 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €13,014 | €17,886 | +€4,872 | +37.4% |
| Income taxes | 67/77 | €258 | €252 | -€5 | -2.1% |
| Profit (loss) for the period | 9904 | €12,756 | €17,633 | +€4,877 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,756 | €17,633 | +€4,877 | +38.2% |
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 9 October 2026 via checked.be.