ARISTO WINDOW: 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.
ARISTO WINDOW
Largest movements
- Receivables within one year +€160
up €160 (+8.8%), from €1,814 to €1,974
of which Other amounts receivable: +€160
- Cash -€124
down €124 (-83.0%), from €150 to €26
mainly Net result for the year (-€1,024) and Receivables within one year (-€160)
- Profit (loss) carried forward -€1,024
down €1,024 (-68.4%), from -€1,498 to -€2,521
- Other debts +€707
up €707 (+43.2%), from €1,637 to €2,344
- Trade debts +€363
up €363 (+20.0%), from €1,814 to €2,177
- Other operating charges +€488
new in 2024: €488
- Financial charges +€121
up €121 (+287.6%), from €42 to €163
- Gross operating margin +€75
up €75 (+16.7%), from -€447 to -€373
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 | €1,964 | €1,999 | +€36 | +1.8% |
| Current assets | 29/58 | €1,964 | €1,999 | +€36 | +1.8% |
| Amounts receivable within one year | 40/41 | €1,814 | €1,974 | +€160 | +8.8% |
| Trade receivables | 40 | €1,814 | €1,814 | = | 0.0% |
| Other amounts receivable | 41 | - | €160 | +€160 | |
| Cash at bank and in hand | 54/58 | €150 | €26 | -€124 | -83.0% |
| Total equity and liabilities | 10/49 | €1,964 | €1,999 | +€36 | +1.8% |
| Equity | 10/15 | -€1,498 | -€2,521 | -€1,024 | -68.4% |
| Profit (loss) carried forward | 14 | -€1,498 | -€2,521 | -€1,024 | -68.4% |
| Amounts payable | 17/49 | €3,461 | €4,521 | +€1,059 | +30.6% |
| Amounts payable within one year | 42/48 | €3,461 | €4,521 | +€1,059 | +30.6% |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €11 | - | -€11 | |
| Trade debts | 44 | €1,814 | €2,177 | +€363 | +20.0% |
| Suppliers | 440/4 | €1,814 | €2,177 | +€363 | +20.0% |
| Other amounts payable | 47/48 | €1,637 | €2,344 | +€707 | +43.2% |
| Other operating charges | 640/8 | - | €488 | +€488 | |
| Gross operating margin | 9900 | -€447 | -€373 | +€75 | +16.7% |
| Operating profit (loss) | 9901 | -€447 | -€860 | -€413 | -92.3% |
| Financial charges | 65/66B | €42 | €163 | +€121 | +287.6% |
| Recurring financial charges | 65 | €42 | €163 | +€121 | +287.6% |
| Profit (loss) for the period before taxes | 9903 | -€489 | -€1,024 | -€534 | -109.2% |
| Profit (loss) for the period | 9904 | -€489 | -€1,024 | -€534 | -109.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€489 | -€1,024 | -€534 | -109.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.