ARITIM: 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.
ARITIM
Largest movements
- Cash +€667
up €667 (+58.2%), from €1,144 to €1,811
mainly Trade debts (+€2,329) and Accrued charges and deferred income (+€213)
- Stocks and contracts -€125
down €125 (-20.2%), from €620 to €495
- Trade debts +€2,329
up €2,329 (+124.1%), from €1,877 to €4,206
- Profit (loss) carried forward -€1,405
down €1,405 (-22.9%), from -€6,144 to -€7,550
- Tax, wage and social debts -€672
down €672 (-72.1%), from €932 to €260
- Accrued charges and deferred income +€213
new in 2025: €213
- Other debts +€77
new in 2025: €77
- Gross operating margin -€3,420
down €3,420, from €2,417 to -€1,003
- Financial charges +€145
up €145 (+56.1%), from €258 to €402
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 | €1,764 | €2,306 | +€542 | +30.7% |
| Current assets | 29/58 | €1,764 | €2,306 | +€542 | +30.7% |
| Stocks and contracts in progress | 3 | €620 | €495 | -€125 | -20.2% |
| Stocks | 30/36 | €620 | €495 | -€125 | -20.2% |
| Cash at bank and in hand | 54/58 | €1,144 | €1,811 | +€667 | +58.2% |
| Total equity and liabilities | 10/49 | €1,764 | €2,306 | +€542 | +30.7% |
| Equity | 10/15 | -€1,044 | -€2,450 | -€1,405 | -134.6% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,144 | -€7,550 | -€1,405 | -22.9% |
| Amounts payable | 17/49 | €2,809 | €4,756 | +€1,947 | +69.3% |
| Amounts payable within one year | 42/48 | €2,809 | €4,543 | +€1,734 | +61.7% |
| Trade debts | 44 | €1,877 | €4,206 | +€2,329 | +124.1% |
| Suppliers | 440/4 | €1,877 | €4,206 | +€2,329 | +124.1% |
| Taxes, remuneration and social security | 45 | €932 | €260 | -€672 | -72.1% |
| Taxes | 450/3 | €932 | €260 | -€672 | -72.1% |
| Other amounts payable | 47/48 | - | €77 | +€77 | |
| Accrued charges and deferred income | 492/3 | - | €213 | +€213 | |
| Gross operating margin | 9900 | €2,417 | -€1,003 | -€3,420 | |
| Operating profit (loss) | 9901 | €2,417 | -€1,003 | -€3,420 | |
| Financial charges | 65/66B | €258 | €402 | +€145 | +56.1% |
| Recurring financial charges | 65 | €258 | €402 | +€145 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | €2,159 | -€1,405 | -€3,564 | |
| Profit (loss) for the period | 9904 | €2,159 | -€1,405 | -€3,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,159 | -€1,405 | -€3,564 |
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 3 October 2026 via checked.be.