ARISTIMMO: 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.
ARISTIMMO
Largest movements
- Tangible fixed assets -€20,115
down €20,115 (-2.4%), from €855,790 to €835,675
- Cash -€13,943
down €13,943 (-52.5%), from €26,535 to €12,592
mainly Net result for the year (-€45,896) and Debts after one year (-€28,352)
- Profit (loss) carried forward -€45,896
down €45,896 (-6.8%), from -€679,349 to -€725,246
- Debts after one year -€28,352
down €28,352 (-11.5%), from €247,313 to €218,961
- Other debts +€28,245
up €28,245 (+15.3%), from €185,192 to €213,437
- Accrued charges and deferred income +€20,602
up €20,602 (+11.5%), from €179,671 to €200,273
- Gross operating margin +€18,047
up €18,047 (+48.4%), from €37,323 to €55,370
- Financial charges +€1,281
up €1,281 (+1.7%), from €73,512 to €74,793
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 | €882,870 | €848,267 | -€34,603 | -3.9% |
| Fixed assets | 21/28 | €855,790 | €835,675 | -€20,115 | -2.4% |
| Tangible fixed assets | 22/27 | €855,790 | €835,675 | -€20,115 | -2.4% |
| Land and buildings | 22 | €855,790 | €835,675 | -€20,115 | -2.4% |
| Current assets | 29/58 | €27,081 | €12,592 | -€14,488 | -53.5% |
| Cash at bank and in hand | 54/58 | €26,535 | €12,592 | -€13,943 | -52.5% |
| Deferred charges and accrued income | 490/1 | €545 | €0 | -€545 | -100.0% |
| Total equity and liabilities | 10/49 | €882,870 | €848,267 | -€34,603 | -3.9% |
| Equity | 10/15 | -€589,485 | -€635,381 | -€45,896 | -7.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Revaluation surpluses | 12 | €14,945 | €14,945 | = | 0.0% |
| Reserves | 13 | €552 | €552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €552 | €552 | = | 0.0% |
| Reserves not available under the articles | 1311 | €552 | €552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€679,349 | -€725,246 | -€45,896 | -6.8% |
| Provisions and deferred taxes | 16 | €822,741 | €821,029 | -€1,713 | -0.2% |
| Provisions for liabilities and charges | 160/5 | €822,741 | €821,029 | -€1,713 | -0.2% |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | €822,741 | €821,029 | -€1,713 | -0.2% |
| Amounts payable | 17/49 | €649,614 | €662,620 | +€13,006 | +2.0% |
| Amounts payable after more than one year | 17 | €247,313 | €218,961 | -€28,352 | -11.5% |
| Financial debts | 170/4 | €247,313 | €218,961 | -€28,352 | -11.5% |
| Amounts payable within one year | 42/48 | €222,631 | €243,387 | +€20,756 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €27,924 | €28,352 | +€428 | +1.5% |
| Trade debts | 44 | €9,514 | €1,597 | -€7,917 | -83.2% |
| Suppliers | 440/4 | €9,514 | €1,597 | -€7,917 | -83.2% |
| Other amounts payable | 47/48 | €185,192 | €213,437 | +€28,245 | +15.3% |
| Accrued charges and deferred income | 492/3 | €179,671 | €200,273 | +€20,602 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,127 | €23,127 | = | 0.0% |
| Other operating charges | 640/8 | €4,055 | €3,555 | -€499 | -12.3% |
| Gross operating margin | 9900 | €37,323 | €55,370 | +€18,047 | +48.4% |
| Operating profit (loss) | 9901 | €10,142 | €28,688 | +€18,546 | +182.9% |
| Financial income | 75/76B | - | €249 | +€249 | |
| Recurring financial income | 75 | - | €249 | +€249 | |
| Financial charges | 65/66B | €73,512 | €74,793 | +€1,281 | +1.7% |
| Recurring financial charges | 65 | €73,512 | €74,793 | +€1,281 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€63,370 | -€45,856 | +€17,514 | +27.6% |
| Income taxes | 67/77 | - | €40 | +€40 | |
| Profit (loss) for the period | 9904 | -€63,370 | -€45,896 | +€17,474 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,370 | -€45,896 | +€17,474 | +27.6% |
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 3 October 2026 via checked.be.