Aristeia: 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.
Aristeia
Largest movements
- Current investments +€49,865
up €49,865 (+124.7%), from €40,000 to €89,865
- Cash -€10,869
no longer reported in 2025 (was €10,869)
mainly Current investments (-€49,865) and Receivables within one year (-€3,843)
- Receivables within one year +€3,843
up €3,843 (+30.4%), from €12,627 to €16,470
of which Other amounts receivable: +€7,926
- Tangible fixed assets -€1,832
down €1,832 (-19.0%), from €9,621 to €7,789
of which Plant, machinery and equipment: -€1,507
- Reserves +€39,115
up €39,115 (+78.0%), from €50,132 to €89,247
- Tax, wage and social debts +€4,514
up €4,514 (+103.4%), from €4,364 to €8,878
- Other debts -€1,350
down €1,350 (-10.1%), from €13,360 to €12,010
- Trade debts -€1,271
down €1,271 (-29.8%), from €4,260 to €2,989
- Gross operating margin -€8,804
down €8,804 (-12.0%), from €73,351 to €64,547
- Taxes +€3,129
up €3,129 (+15.8%), from €19,851 to €22,980
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 | €73,117 | €114,124 | +€41,008 | +56.1% |
| Fixed assets | 21/28 | €9,621 | €7,789 | -€1,832 | -19.0% |
| Tangible fixed assets | 22/27 | €9,621 | €7,789 | -€1,832 | -19.0% |
| Plant, machinery and equipment | 23 | €9,296 | €7,789 | -€1,507 | -16.2% |
| Furniture and vehicles | 24 | €325 | - | -€325 | |
| Current assets | 29/58 | €63,496 | €106,335 | +€42,840 | +67.5% |
| Amounts receivable within one year | 40/41 | €12,627 | €16,470 | +€3,843 | +30.4% |
| Trade receivables | 40 | €12,209 | €8,126 | -€4,083 | -33.4% |
| Other amounts receivable | 41 | €418 | €8,344 | +€7,926 | +1896.3% |
| Current investments | 50/53 | €40,000 | €89,865 | +€49,865 | +124.7% |
| Cash at bank and in hand | 54/58 | €10,869 | - | -€10,869 | |
| Total equity and liabilities | 10/49 | €73,117 | €114,124 | +€41,008 | +56.1% |
| Equity | 10/15 | €51,132 | €90,247 | +€39,115 | +76.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,132 | €89,247 | +€39,115 | +78.0% |
| Distributable reserves | 133 | €50,132 | €89,247 | +€39,115 | +78.0% |
| Amounts payable | 17/49 | €21,985 | €23,877 | +€1,893 | +8.6% |
| Amounts payable within one year | 42/48 | €21,985 | €23,877 | +€1,893 | +8.6% |
| Trade debts | 44 | €4,260 | €2,989 | -€1,271 | -29.8% |
| Suppliers | 440/4 | €4,260 | €2,989 | -€1,271 | -29.8% |
| Taxes, remuneration and social security | 45 | €4,364 | €8,878 | +€4,514 | +103.4% |
| Taxes | 450/3 | €4,364 | €8,878 | +€4,514 | +103.4% |
| Other amounts payable | 47/48 | €13,360 | €12,010 | -€1,350 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,874 | €1,832 | -€42 | -2.3% |
| Other operating charges | 640/8 | €600 | €210 | -€390 | -65.1% |
| Gross operating margin | 9900 | €73,351 | €64,547 | -€8,804 | -12.0% |
| Operating profit (loss) | 9901 | €70,877 | €62,506 | -€8,371 | -11.8% |
| Financial income | 75/76B | - | €520 | +€520 | |
| Recurring financial income | 75 | - | €520 | +€520 | |
| Financial charges | 65/66B | €894 | €930 | +€36 | +4.1% |
| Recurring financial charges | 65 | €894 | €930 | +€36 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €69,983 | €62,095 | -€7,888 | -11.3% |
| Income taxes | 67/77 | €19,851 | €22,980 | +€3,129 | +15.8% |
| Profit (loss) for the period | 9904 | €50,132 | €39,115 | -€11,017 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,132 | €39,115 | -€11,017 | -22.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.