ARISTOPACT: 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.
ARISTOPACT
Largest movements
- Tangible fixed assets -€4,029
down €4,029 (-12.2%), from €33,120 to €29,090
- Receivables within one year -€3,124
down €3,124 (-70.5%), from €4,434 to €1,309
- Cash -€2,446
down €2,446 (-4.4%), from €55,685 to €53,239
mainly Other debts (-€5,896) and Tax, wage and social debts (-€5,493)
- Other debts -€5,896
down €5,896 (-75.2%), from €7,843 to €1,946
- Tax, wage and social debts -€5,493
down €5,493 (-45.0%), from €12,203 to €6,710
of which Remuneration and social security: -€3,517
- Profit (loss) carried forward +€2,464
up €2,464 (+5.9%), from €42,026 to €44,490
- Gross operating margin -€5,520
down €5,520 (-11.5%), from €48,045 to €42,525
- Staff costs -€1,721
down €1,721 (-5.0%), from €34,414 to €32,693
- Other operating charges +€1,710
up €1,710 (+130%), from €1,312 to €3,022
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.
Derived cash bridge
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 | €93,407 | €83,808 | -€9,599 | -10.3% |
| Fixed assets | 21/28 | €33,289 | €29,260 | -€4,029 | -12.1% |
| Tangible fixed assets | 22/27 | €33,120 | €29,090 | -€4,029 | -12.2% |
| Other tangible fixed assets | 26 | €33,120 | €29,090 | -€4,029 | -12.2% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €60,118 | €54,548 | -€5,570 | -9.3% |
| Amounts receivable within one year | 40/41 | €4,434 | €1,309 | -€3,124 | -70.5% |
| Trade receivables | 40 | €4,434 | €1,309 | -€3,124 | -70.5% |
| Cash at bank and in hand | 54/58 | €55,685 | €53,239 | -€2,446 | -4.4% |
| Total equity and liabilities | 10/49 | €93,407 | €83,808 | -€9,599 | -10.3% |
| Equity | 10/15 | €49,416 | €51,881 | +€2,464 | +5.0% |
| Contributions | 10/11 | €6,261 | €6,261 | = | 0.0% |
| Capital | 10 | €6,261 | €6,261 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,339 | €12,339 | = | 0.0% |
| Reserves | 13 | €1,130 | €1,130 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,130 | €1,130 | = | 0.0% |
| Legal reserve | 130 | €1,130 | €1,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,026 | €44,490 | +€2,464 | +5.9% |
| Provisions and deferred taxes | 16 | €23,000 | €23,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €23,000 | €23,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €23,000 | €23,000 | = | 0.0% |
| Amounts payable | 17/49 | €20,991 | €8,927 | -€12,064 | -57.5% |
| Amounts payable within one year | 42/48 | €20,991 | €8,927 | -€12,064 | -57.5% |
| Trade debts | 44 | €945 | €271 | -€674 | -71.3% |
| Suppliers | 440/4 | €945 | €271 | -€674 | -71.3% |
| Taxes, remuneration and social security | 45 | €12,203 | €6,710 | -€5,493 | -45.0% |
| Taxes | 450/3 | €5,521 | €3,545 | -€1,976 | -35.8% |
| Remuneration and social security | 454/9 | €6,681 | €3,164 | -€3,517 | -52.6% |
| Other amounts payable | 47/48 | €7,843 | €1,946 | -€5,896 | -75.2% |
| Remuneration, social security and pensions | 62 | €34,414 | €32,693 | -€1,721 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,029 | €4,029 | = | 0.0% |
| Other operating charges | 640/8 | €1,312 | €3,022 | +€1,710 | +130% |
| Gross operating margin | 9900 | €48,045 | €42,525 | -€5,520 | -11.5% |
| Operating profit (loss) | 9901 | €8,290 | €2,781 | -€5,509 | -66.5% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €342 | €337 | -€5 | -1.4% |
| Recurring financial charges | 65 | €342 | €337 | -€5 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €7,948 | €2,464 | -€5,484 | -69.0% |
| Profit (loss) for the period | 9904 | €7,948 | €2,464 | -€5,484 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,948 | €2,464 | -€5,484 | -69.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.