Arium Group: 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.
Arium Group
Largest movements
- Receivables within one year +€57,453
up €57,453 (+903.9%), from €6,356 to €63,809
of which Other amounts receivable: +€56,360
- Cash -€22,962
down €22,962 (-48.6%), from €47,237 to €24,275
mainly Receivables within one year (-€57,453) and Investment in fixed assets (net) (-€46,122)
- Tangible fixed assets +€7,882
up €7,882 (+2.6%), from €302,620 to €310,502
of which Furniture and vehicles: +€31,864
- Intangible fixed assets -€6,429
down €6,429 (-14.8%), from €43,393 to €36,964
- Debts after one year -€37,253
down €37,253 (-19.0%), from €196,480 to €159,227
- Profit (loss) carried forward +€32,591
up €32,591, from -€20,619 to €11,972
- Trade debts +€29,285
up €29,285 (+27.9%), from €104,958 to €134,243
- Tax, wage and social debts +€13,544
up €13,544 (+45.4%), from €29,859 to €43,403
of which Taxes: +€7,757
- Gross operating margin +€136,254
up €136,254 (+78.7%), from €173,118 to €309,372
- Staff costs +€73,896
up €73,896 (+49.7%), from €148,783 to €222,679
- Depreciation +€14,700
up €14,700 (+49.1%), from €29,968 to €44,668
- Financial charges -€5,807
down €5,807 (-39.1%), from €14,851 to €9,044
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €413,193 | €449,536 | +€36,343 | +8.8% |
| Fixed assets | 21/28 | €346,013 | €347,466 | +€1,454 | +0.4% |
| Intangible fixed assets | 21 | €43,393 | €36,964 | -€6,429 | -14.8% |
| Tangible fixed assets | 22/27 | €302,620 | €310,502 | +€7,882 | +2.6% |
| Furniture and vehicles | 24 | €5,306 | €37,170 | +€31,864 | +600.5% |
| Other tangible fixed assets | 26 | €297,313 | €273,332 | -€23,982 | -8.1% |
| Current assets | 29/58 | €67,180 | €102,070 | +€34,890 | +51.9% |
| Stocks and contracts in progress | 3 | €13,588 | €13,986 | +€399 | +2.9% |
| Stocks | 30/36 | €13,588 | €13,986 | +€399 | +2.9% |
| Amounts receivable within one year | 40/41 | €6,356 | €63,809 | +€57,453 | +903.9% |
| Trade receivables | 40 | €5,149 | €6,241 | +€1,092 | +21.2% |
| Other amounts receivable | 41 | €1,207 | €57,568 | +€56,360 | +4667.6% |
| Cash at bank and in hand | 54/58 | €47,237 | €24,275 | -€22,962 | -48.6% |
| Total equity and liabilities | 10/49 | €413,193 | €449,536 | +€36,343 | +8.8% |
| Equity | 10/15 | €38,889 | €71,480 | +€32,591 | +83.8% |
| Contributions | 10/11 | €59,508 | €59,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,619 | €11,972 | +€32,591 | |
| Amounts payable | 17/49 | €374,304 | €378,056 | +€3,752 | +1.0% |
| Amounts payable after more than one year | 17 | €196,480 | €159,227 | -€37,253 | -19.0% |
| Financial debts | 170/4 | €196,480 | €159,227 | -€37,253 | -19.0% |
| Amounts payable within one year | 42/48 | €175,971 | €218,531 | +€42,560 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €39,596 | €40,885 | +€1,290 | +3.3% |
| Trade debts | 44 | €104,958 | €134,243 | +€29,285 | +27.9% |
| Suppliers | 440/4 | €104,958 | €134,243 | +€29,285 | +27.9% |
| Taxes, remuneration and social security | 45 | €29,859 | €43,403 | +€13,544 | +45.4% |
| Taxes | 450/3 | €1,393 | €9,151 | +€7,757 | +556.7% |
| Remuneration and social security | 454/9 | €28,465 | €34,252 | +€5,787 | +20.3% |
| Other amounts payable | 47/48 | €1,559 | - | -€1,559 | |
| Accrued charges and deferred income | 492/3 | €1,853 | €298 | -€1,555 | -83.9% |
| Remuneration, social security and pensions | 62 | €148,783 | €222,679 | +€73,896 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,968 | €44,668 | +€14,700 | +49.1% |
| Other operating charges | 640/8 | €143 | €1,865 | +€1,722 | +1208.5% |
| Gross operating margin | 9900 | €173,118 | €309,372 | +€136,254 | +78.7% |
| Operating profit (loss) | 9901 | -€5,776 | €40,160 | +€45,936 | |
| Financial income | 75/76B | €8 | €1,475 | +€1,466 | +18081.8% |
| Recurring financial income | 75 | €8 | €1,475 | +€1,466 | +18081.8% |
| Financial charges | 65/66B | €14,851 | €9,044 | -€5,807 | -39.1% |
| Recurring financial charges | 65 | €14,851 | €9,044 | -€5,807 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,619 | €32,591 | +€53,210 | |
| Profit (loss) for the period | 9904 | -€20,619 | €32,591 | +€53,210 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,619 | €32,591 | +€53,210 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.