ARITS M.R.A.: 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 M.R.A.
Largest movements
- Cash +€68,839
up €68,839 (+25.7%), from €267,623 to €336,462
mainly Net result for the year (+€110,519) and Depreciation (+€23,604)
- Receivables within one year +€32,855
up €32,855 (+5,154%), from €638 to €33,493
of which Other amounts receivable: +€32,855
- Tangible fixed assets -€23,604
down €23,604 (-28.4%), from €83,008 to €59,405
of which Furniture and vehicles: -€22,890
- Reserves +€110,519
up €110,519 (+36.4%), from €303,792 to €414,311
of which Distributable reserves: +€110,519
- Tax, wage and social debts -€36,777
down €36,777 (-100%), from €36,777 to €0
- Trade debts +€7,536
up €7,536 (+390%), from €1,933 to €9,469
- Gross operating margin +€35,527
up €35,527 (+26.8%), from €132,704 to €168,231
- Taxes -€4,101
down €4,101 (-11.2%), from €36,777 to €32,676
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 | €358,237 | €436,180 | +€77,943 | +21.8% |
| Fixed assets | 21/28 | €83,008 | €59,405 | -€23,604 | -28.4% |
| Tangible fixed assets | 22/27 | €83,008 | €59,405 | -€23,604 | -28.4% |
| Land and buildings | 22 | €920 | €460 | -€460 | -50.0% |
| Plant, machinery and equipment | 23 | €318 | €65 | -€254 | -79.7% |
| Furniture and vehicles | 24 | €81,770 | €58,880 | -€22,890 | -28.0% |
| Current assets | 29/58 | €275,229 | €376,775 | +€101,546 | +36.9% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €638 | €33,493 | +€32,855 | +5,154% |
| Trade receivables | 40 | €638 | €638 | = | 0.0% |
| Other amounts receivable | 41 | - | €32,855 | +€32,855 | |
| Cash at bank and in hand | 54/58 | €267,623 | €336,462 | +€68,839 | +25.7% |
| Deferred charges and accrued income | 490/1 | €4,468 | €4,320 | -€148 | -3.3% |
| Total equity and liabilities | 10/49 | €358,237 | €436,180 | +€77,943 | +21.8% |
| Equity | 10/15 | €316,192 | €426,711 | +€110,519 | +35.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €303,792 | €414,311 | +€110,519 | +36.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €303,792 | €414,311 | +€110,519 | +36.4% |
| Amounts payable | 17/49 | €42,045 | €9,469 | -€32,576 | -77.5% |
| Amounts payable within one year | 42/48 | €42,003 | €9,469 | -€32,534 | -77.5% |
| Trade debts | 44 | €1,933 | €9,469 | +€7,536 | +390% |
| Suppliers | 440/4 | €1,933 | €9,469 | +€7,536 | +390% |
| Taxes, remuneration and social security | 45 | €36,777 | €0 | -€36,777 | -100% |
| Taxes | 450/3 | €36,777 | €0 | -€36,777 | -100% |
| Other amounts payable | 47/48 | €3,293 | €0 | -€3,293 | -100% |
| Accrued charges and deferred income | 492/3 | €43 | €0 | -€43 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,729 | €23,604 | -€125 | -0.5% |
| Other operating charges | 640/8 | €2,497 | €1,936 | -€561 | -22.4% |
| Gross operating margin | 9900 | €132,704 | €168,231 | +€35,527 | +26.8% |
| Operating profit (loss) | 9901 | €106,478 | €142,691 | +€36,213 | +34.0% |
| Financial income | 75/76B | €0 | €1,041 | +€1,041 | |
| Recurring financial income | 75 | €0 | €1,041 | +€1,041 | |
| Financial charges | 65/66B | €506 | €537 | +€31 | +6.0% |
| Recurring financial charges | 65 | €506 | €537 | +€31 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €105,972 | €143,194 | +€37,223 | +35.1% |
| Income taxes | 67/77 | €36,777 | €32,676 | -€4,101 | -11.2% |
| Profit (loss) for the period | 9904 | €69,194 | €110,519 | +€41,324 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,194 | €110,519 | +€41,324 | +59.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.