Arithmeticus: 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.
Arithmeticus
Largest movements
- Receivables within one year -€1,075
down €1,075 (-8.0%), from €13,409 to €12,334
of which Trade receivables: -€10,819
- Deferred charges and accrued income +€290
new in 2025: €290
- Cash +€152
up €152, from €0 to €152
mainly Net result for the year (+€5,537) and Accrued charges and deferred income (+€1,336)
- Profit (loss) carried forward +€5,537
up €5,537 (+20.8%), from -€26,577 to -€21,041
- Trade debts -€4,613
down €4,613 (-100%), from €4,613 to €0
- Other debts -€2,771
down €2,771 (-18.2%), from €15,232 to €12,461
- Accrued charges and deferred income +€1,336
up €1,336 (+6,753%), from €20 to €1,356
- Other operating charges -€3,060
down €3,060 (-78.4%), from €3,906 to €845
- Gross operating margin +€2,084
up €2,084 (+45.9%), from €4,541 to €6,625
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 | €13,409 | €12,776 | -€633 | -4.7% |
| Current assets | 29/58 | €13,409 | €12,776 | -€633 | -4.7% |
| Amounts receivable within one year | 40/41 | €13,409 | €12,334 | -€1,075 | -8.0% |
| Trade receivables | 40 | €12,000 | €1,181 | -€10,819 | -90.2% |
| Other amounts receivable | 41 | €1,409 | €11,152 | +€9,743 | +691% |
| Cash at bank and in hand | 54/58 | €0 | €152 | +€152 | |
| Deferred charges and accrued income | 490/1 | - | €290 | +€290 | |
| Total equity and liabilities | 10/49 | €13,409 | €12,776 | -€633 | -4.7% |
| Equity | 10/15 | -€6,577 | -€1,041 | +€5,537 | +84.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,577 | -€21,041 | +€5,537 | +20.8% |
| Amounts payable | 17/49 | €19,986 | €13,817 | -€6,169 | -30.9% |
| Amounts payable within one year | 42/48 | €19,966 | €12,461 | -€7,506 | -37.6% |
| Financial debts | 43 | €121 | €0 | -€121 | -100% |
| Credit institutions | 430/8 | €121 | €0 | -€121 | -100% |
| Trade debts | 44 | €4,613 | €0 | -€4,613 | -100% |
| Suppliers | 440/4 | €4,613 | €0 | -€4,613 | -100% |
| Other amounts payable | 47/48 | €15,232 | €12,461 | -€2,771 | -18.2% |
| Accrued charges and deferred income | 492/3 | €20 | €1,356 | +€1,336 | +6,753% |
| Other operating charges | 640/8 | €3,906 | €845 | -€3,060 | -78.4% |
| Gross operating margin | 9900 | €4,541 | €6,625 | +€2,084 | +45.9% |
| Operating profit (loss) | 9901 | €635 | €5,780 | +€5,145 | +810% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €259 | €244 | -€15 | -5.9% |
| Recurring financial charges | 65 | €259 | €244 | -€15 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €377 | €5,537 | +€5,160 | +1,370% |
| Profit (loss) for the period | 9904 | €377 | €5,537 | +€5,160 | +1,370% |
| Profit (loss) for the period to be appropriated | 9905 | €377 | €5,537 | +€5,160 | +1,370% |
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 16 October 2026 via checked.be.