Aristofrasis: 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.
Aristofrasis
Largest movements
- Cash +€43,065
up €43,065 (+395.5%), from €10,888 to €53,953
mainly Net result for the year (+€66,747) and Other debts (+€50,186)
- Receivables within one year +€14,331
up €14,331 (+100.5%), from €14,257 to €28,587
of which Trade receivables: +€13,282
- Tangible fixed assets +€4,213
up €4,213 (+25.7%), from €16,416 to €20,629
of which Furniture and vehicles: +€3,539
- Other debts +€50,186
up €50,186 (+451.4%), from €11,119 to €61,305
- Tax, wage and social debts +€7,939
up €7,939 (+407.2%), from €1,950 to €9,889
- Profit (loss) carried forward +€7,747
up €7,747 (+84.8%), from €9,132 to €16,880
- Debts after one year -€3,660
down €3,660 (-37.3%), from €9,801 to €6,141
- Gross operating margin +€57,207
up €57,207 (+172.5%), from €33,172 to €90,379
- Taxes +€13,940
up €13,940 (+340.1%), from €4,099 to €18,039
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 | €41,561 | €103,169 | +€61,608 | +148.2% |
| Fixed assets | 21/28 | €16,416 | €20,629 | +€4,213 | +25.7% |
| Tangible fixed assets | 22/27 | €16,416 | €20,629 | +€4,213 | +25.7% |
| Land and buildings | 22 | €16,245 | €15,343 | -€903 | -5.6% |
| Plant, machinery and equipment | 23 | - | €1,576 | +€1,576 | |
| Furniture and vehicles | 24 | €171 | €3,711 | +€3,539 | +2066.4% |
| Current assets | 29/58 | €25,144 | €82,540 | +€57,395 | +228.3% |
| Amounts receivable within one year | 40/41 | €14,257 | €28,587 | +€14,331 | +100.5% |
| Trade receivables | 40 | €10,854 | €24,136 | +€13,282 | +122.4% |
| Other amounts receivable | 41 | €3,403 | €4,452 | +€1,049 | +30.8% |
| Cash at bank and in hand | 54/58 | €10,888 | €53,953 | +€43,065 | +395.5% |
| Total equity and liabilities | 10/49 | €41,561 | €103,169 | +€61,608 | +148.2% |
| Equity | 10/15 | €14,132 | €21,880 | +€7,747 | +54.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,132 | €16,880 | +€7,747 | +84.8% |
| Amounts payable | 17/49 | €27,428 | €81,289 | +€53,861 | +196.4% |
| Amounts payable after more than one year | 17 | €9,801 | €6,141 | -€3,660 | -37.3% |
| Financial debts | 170/4 | €9,801 | €6,141 | -€3,660 | -37.3% |
| Amounts payable within one year | 42/48 | €17,627 | €75,148 | +€57,522 | +326.3% |
| Current portion of amounts payable after more than one year | 42 | €3,500 | €3,660 | +€160 | +4.6% |
| Trade debts | 44 | €1,058 | €294 | -€764 | -72.2% |
| Suppliers | 440/4 | €1,058 | €294 | -€764 | -72.2% |
| Taxes, remuneration and social security | 45 | €1,950 | €9,889 | +€7,939 | +407.2% |
| Taxes | 450/3 | €1,950 | €9,889 | +€7,939 | +407.2% |
| Other amounts payable | 47/48 | €11,119 | €61,305 | +€50,186 | +451.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,040 | €1,842 | +€803 | +77.2% |
| Other operating charges | 640/8 | €2,533 | €1,980 | -€553 | -21.8% |
| Gross operating margin | 9900 | €33,172 | €90,379 | +€57,207 | +172.5% |
| Operating profit (loss) | 9901 | €29,600 | €86,558 | +€56,958 | +192.4% |
| Financial income | 75/76B | €36 | €1 | -€35 | -97.4% |
| Recurring financial income | 75 | €36 | €1 | -€35 | -97.4% |
| Financial charges | 65/66B | €1,561 | €1,773 | +€211 | +13.5% |
| Recurring financial charges | 65 | €1,561 | €1,773 | +€211 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €28,075 | €84,786 | +€56,711 | +202.0% |
| Income taxes | 67/77 | €4,099 | €18,039 | +€13,940 | +340.1% |
| Profit (loss) for the period | 9904 | €23,976 | €66,747 | +€42,771 | +178.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,976 | €66,747 | +€42,771 | +178.4% |
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 7 October 2026 via checked.be.