ARLIM: 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.
ARLIM
Largest movements
- Cash +€43,419
up €43,419 (+33.9%), from €127,993 to €171,412
mainly Depreciation (+€22,945) and Net result for the year (+€21,342)
- Tangible fixed assets -€15,097
down €15,097 (-4.6%), from €331,279 to €316,183
of which Land and buildings: -€14,797
- Reserves +€21,000
up €21,000 (+6.9%), from €304,219 to €325,219
of which Distributable reserves: +€21,000
- Tax, wage and social debts +€4,942
new in 2025: €4,942
- Gross operating margin +€14,277
up €14,277 (+34.3%), from €41,571 to €55,848
- Taxes +€5,059
up €5,059 (+421.6%), from €1,200 to €6,259
- Depreciation +€1,835
up €1,835 (+8.7%), from €21,110 to €22,945
- Financial income +€1,056
up €1,056 (+74343.7%), from €1 to €1,057
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 | €461,896 | €489,836 | +€27,940 | +6.0% |
| Fixed assets | 21/28 | €331,527 | €316,183 | -€15,344 | -4.6% |
| Tangible fixed assets | 22/27 | €331,279 | €316,183 | -€15,097 | -4.6% |
| Land and buildings | 22 | €330,737 | €315,940 | -€14,797 | -4.5% |
| Furniture and vehicles | 24 | €542 | €242 | -€300 | -55.3% |
| Financial fixed assets | 28 | €248 | €0 | -€248 | -100.0% |
| Current assets | 29/58 | €130,369 | €173,654 | +€43,284 | +33.2% |
| Amounts receivable within one year | 40/41 | €1,201 | €800 | -€400 | -33.3% |
| Other amounts receivable | 41 | €1,201 | €800 | -€400 | -33.3% |
| Cash at bank and in hand | 54/58 | €127,993 | €171,412 | +€43,419 | +33.9% |
| Deferred charges and accrued income | 490/1 | €1,176 | €1,441 | +€265 | +22.6% |
| Total equity and liabilities | 10/49 | €461,896 | €489,836 | +€27,940 | +6.0% |
| Equity | 10/15 | €430,011 | €451,354 | +€21,342 | +5.0% |
| Contributions | 10/11 | €117,472 | €117,472 | = | 0.0% |
| Capital | 10 | €117,472 | €117,472 | = | 0.0% |
| Issued capital | 100 | €117,472 | €117,472 | = | 0.0% |
| Reserves | 13 | €304,219 | €325,219 | +€21,000 | +6.9% |
| Non-distributable reserves | 130/1 | €11,747 | €11,747 | = | 0.0% |
| Legal reserve | 130 | €11,747 | €11,747 | = | 0.0% |
| Distributable reserves | 133 | €292,472 | €313,472 | +€21,000 | +7.2% |
| Profit (loss) carried forward | 14 | €8,320 | €8,662 | +€342 | +4.1% |
| Amounts payable | 17/49 | €31,885 | €38,483 | +€6,597 | +20.7% |
| Amounts payable within one year | 42/48 | €26,986 | €30,038 | +€3,053 | +11.3% |
| Trade debts | 44 | €196 | €622 | +€426 | +217.3% |
| Suppliers | 440/4 | €196 | €622 | +€426 | +217.3% |
| Taxes, remuneration and social security | 45 | - | €4,942 | +€4,942 | |
| Taxes | 450/3 | - | €4,942 | +€4,942 | |
| Other amounts payable | 47/48 | €26,790 | €24,475 | -€2,315 | -8.6% |
| Accrued charges and deferred income | 492/3 | €4,899 | €8,444 | +€3,545 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,110 | €22,945 | +€1,835 | +8.7% |
| Other operating charges | 640/8 | €4,616 | €4,436 | -€180 | -3.9% |
| Gross operating margin | 9900 | €41,571 | €55,848 | +€14,277 | +34.3% |
| Operating profit (loss) | 9901 | €15,845 | €28,467 | +€12,622 | +79.7% |
| Financial income | 75/76B | €1 | €1,057 | +€1,056 | +74343.7% |
| Recurring financial income | 75 | €1 | €1,057 | +€1,056 | +74343.7% |
| Financial charges | 65/66B | €2,118 | €1,922 | -€195 | -9.2% |
| Recurring financial charges | 65 | €2,118 | €1,922 | -€195 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €13,729 | €27,602 | +€13,873 | +101.0% |
| Income taxes | 67/77 | €1,200 | €6,259 | +€5,059 | +421.6% |
| Profit (loss) for the period | 9904 | €12,529 | €21,342 | +€8,813 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,529 | €21,342 | +€8,813 | +70.3% |
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 29 September 2026 via checked.be.