ARISTRA: 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.
ARISTRA
Largest movements
- Tangible fixed assets -€11,321
down €11,321 (-1.8%), from €613,425 to €602,104
of which Land and buildings: -€19,352
- Debts after one year -€39,996
down €39,996 (-13.7%), from €290,928 to €250,932
- Profit (loss) carried forward +€16,136
up €16,136 (+27.0%), from -€59,814 to -€43,678
- Other debts +€10,000
up €10,000 (+4.2%), from €237,428 to €247,428
- Gross operating margin +€2,416
up €2,416 (+5.6%), from €42,783 to €45,199
- Financial charges -€601
down €601 (-10.8%), from €5,576 to €4,975
- Depreciation +€540
up €540 (+2.8%), from €19,613 to €20,153
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 | €633,664 | €619,840 | -€13,824 | -2.2% |
| Fixed assets | 21/28 | €613,425 | €602,104 | -€11,321 | -1.8% |
| Tangible fixed assets | 22/27 | €613,425 | €602,104 | -€11,321 | -1.8% |
| Land and buildings | 22 | €611,223 | €591,871 | -€19,352 | -3.2% |
| Plant, machinery and equipment | 23 | €2,202 | €10,233 | +€8,031 | +364.7% |
| Current assets | 29/58 | €20,239 | €17,736 | -€2,503 | -12.4% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,900 | +€400 | +26.7% |
| Trade receivables | 40 | €1,500 | €1,900 | +€400 | +26.7% |
| Cash at bank and in hand | 54/58 | €6,960 | €3,843 | -€3,117 | -44.8% |
| Deferred charges and accrued income | 490/1 | €11,779 | €11,993 | +€214 | +1.8% |
| Total equity and liabilities | 10/49 | €633,664 | €619,840 | -€13,824 | -2.2% |
| Equity | 10/15 | €65,186 | €81,322 | +€16,136 | +24.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,814 | -€43,678 | +€16,136 | +27.0% |
| Amounts payable | 17/49 | €568,478 | €538,518 | -€29,960 | -5.3% |
| Amounts payable after more than one year | 17 | €290,928 | €250,932 | -€39,996 | -13.7% |
| Financial debts | 170/4 | €290,928 | €250,932 | -€39,996 | -13.7% |
| Amounts payable within one year | 42/48 | €277,550 | €287,586 | +€10,036 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €39,996 | €39,996 | = | 0.0% |
| Trade debts | 44 | €126 | €162 | +€36 | +28.6% |
| Suppliers | 440/4 | €126 | €162 | +€36 | +28.6% |
| Other amounts payable | 47/48 | €237,428 | €247,428 | +€10,000 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,613 | €20,153 | +€540 | +2.8% |
| Other operating charges | 640/8 | €3,815 | €3,935 | +€120 | +3.1% |
| Gross operating margin | 9900 | €42,783 | €45,199 | +€2,416 | +5.6% |
| Operating profit (loss) | 9901 | €19,355 | €21,111 | +€1,756 | +9.1% |
| Financial charges | 65/66B | €5,576 | €4,975 | -€601 | -10.8% |
| Recurring financial charges | 65 | €5,576 | €4,975 | -€601 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €13,779 | €16,136 | +€2,357 | +17.1% |
| Profit (loss) for the period | 9904 | €13,779 | €16,136 | +€2,357 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,779 | €16,136 | +€2,357 | +17.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.