ARITS: 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.
ARITS
Largest movements
- Cash +€47,959
up €47,959 (+69.2%), from €69,336 to €117,295
mainly Net result for the year (+€50,554) and Tax, wage and social debts (+€6,060)
- Receivables within one year +€3,801
up €3,801 (+22.5%), from €16,899 to €20,700
of which Trade receivables: +€3,534
- Tangible fixed assets +€2,350
up €2,350 (+613.6%), from €383 to €2,733
- Reserves +€48,888
up €48,888 (+216.7%), from €22,557 to €71,445
- Tax, wage and social debts +€6,060
up €6,060 (+89.3%), from €6,787 to €12,847
of which Taxes: +€3,905
- Other debts -€2,806
down €2,806 (-16.9%), from €16,584 to €13,778
- Gross operating margin +€50,108
up €50,108 (+189.0%), from €26,509 to €76,617
- Taxes +€15,061
up €15,061 (+367.4%), from €4,099 to €19,160
- Other operating charges -€1,355
down €1,355 (-34.7%), from €3,907 to €2,552
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 | €87,509 | €140,816 | +€53,307 | +60.9% |
| Fixed assets | 21/28 | €1,222 | €2,769 | +€1,547 | +126.6% |
| Intangible fixed assets | 21 | €824 | €21 | -€803 | -97.5% |
| Tangible fixed assets | 22/27 | €383 | €2,733 | +€2,350 | +613.6% |
| Plant, machinery and equipment | 23 | - | €770 | +€770 | |
| Furniture and vehicles | 24 | €383 | €927 | +€544 | +142.0% |
| Other tangible fixed assets | 26 | - | €1,036 | +€1,036 | |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €86,287 | €138,047 | +€51,760 | +60.0% |
| Amounts receivable within one year | 40/41 | €16,899 | €20,700 | +€3,801 | +22.5% |
| Trade receivables | 40 | €16,600 | €20,134 | +€3,534 | +21.3% |
| Other amounts receivable | 41 | €299 | €566 | +€267 | +89.3% |
| Cash at bank and in hand | 54/58 | €69,336 | €117,295 | +€47,959 | +69.2% |
| Deferred charges and accrued income | 490/1 | €52 | €52 | = | 0.0% |
| Total equity and liabilities | 10/49 | €87,509 | €140,816 | +€53,307 | +60.9% |
| Equity | 10/15 | €41,149 | €90,037 | +€48,888 | +118.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,557 | €71,445 | +€48,888 | +216.7% |
| Distributable reserves | 133 | €22,557 | €71,445 | +€48,888 | +216.7% |
| Amounts payable | 17/49 | €46,360 | €50,779 | +€4,419 | +9.5% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,544 | €29,963 | +€4,419 | +17.3% |
| Trade debts | 44 | €2,173 | €3,338 | +€1,165 | +53.6% |
| Suppliers | 440/4 | €2,173 | €3,338 | +€1,165 | +53.6% |
| Taxes, remuneration and social security | 45 | €6,787 | €12,847 | +€6,060 | +89.3% |
| Taxes | 450/3 | €6,787 | €10,692 | +€3,905 | +57.5% |
| Remuneration and social security | 454/9 | - | €2,155 | +€2,155 | |
| Other amounts payable | 47/48 | €16,584 | €13,778 | -€2,806 | -16.9% |
| Accrued charges and deferred income | 492/3 | €816 | €816 | = | 0.0% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,663 | €1,267 | -€396 | -23.8% |
| Other operating charges | 640/8 | €3,907 | €2,552 | -€1,355 | -34.7% |
| Gross operating margin | 9900 | €26,509 | €76,617 | +€50,108 | +189.0% |
| Operating profit (loss) | 9901 | €20,939 | €72,798 | +€51,859 | +247.7% |
| Financial income | 75/76B | €185 | €128 | -€57 | -30.8% |
| Recurring financial income | 75 | €185 | €128 | -€57 | -30.8% |
| Financial charges | 65/66B | €3,314 | €3,212 | -€102 | -3.1% |
| Recurring financial charges | 65 | €3,314 | €3,212 | -€102 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €17,810 | €69,714 | +€51,904 | +291.4% |
| Income taxes | 67/77 | €4,099 | €19,160 | +€15,061 | +367.4% |
| Profit (loss) for the period | 9904 | €13,711 | €50,554 | +€36,843 | +268.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,711 | €50,554 | +€36,843 | +268.7% |
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 12 October 2026 via checked.be.