ARRIFI: 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.
ARRIFI
Largest movements
- Intangible fixed assets +€18,694
new in 2024: €18,694
- Receivables within one year +€17,404
up €17,404 (+580.4%), from €2,998 to €20,402
of which Trade receivables: +€17,353
- Cash +€9,837
up €9,837 (+70771.3%), from €14 to €9,851
mainly Other debts (+€40,109) and Trade debts (+€6,226)
- Stocks and contracts +€3,643
new in 2024: €3,643
- Other debts +€40,109
up €40,109 (+5578.1%), from €719 to €40,828
- Trade debts +€6,226
up €6,226 (+3015.3%), from €206 to €6,433
- Profit (loss) carried forward +€2,505
up €2,505 (+624.7%), from €401 to €2,906
- Gross operating margin +€4,979
up €4,979 (+760.1%), from €655 to €5,634
- Depreciation +€1,525
new in 2024: €1,525
- Financial charges +€701
up €701 (+1018.1%), from €69 to €770
- Taxes +€526
up €526 (+524.7%), from €100 to €626
- Other operating charges +€124
up €124 (+145.8%), from €85 to €209
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 | €3,653 | €52,893 | +€49,239 | +1347.8% |
| Fixed assets | 21/28 | - | €18,694 | +€18,694 | |
| Intangible fixed assets | 21 | - | €18,694 | +€18,694 | |
| Current assets | 29/58 | €3,653 | €34,199 | +€30,546 | +836.1% |
| Stocks and contracts in progress | 3 | - | €3,643 | +€3,643 | |
| Stocks | 30/36 | - | €3,643 | +€3,643 | |
| Amounts receivable within one year | 40/41 | €2,998 | €20,402 | +€17,404 | +580.4% |
| Trade receivables | 40 | €2,998 | €20,351 | +€17,353 | +578.7% |
| Other amounts receivable | 41 | - | €51 | +€51 | |
| Cash at bank and in hand | 54/58 | €14 | €9,851 | +€9,837 | +70771.3% |
| Deferred charges and accrued income | 490/1 | €641 | €303 | -€338 | -52.8% |
| Total equity and liabilities | 10/49 | €3,653 | €52,893 | +€49,239 | +1347.8% |
| Equity | 10/15 | €2,401 | €4,906 | +€2,505 | +104.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €401 | €2,906 | +€2,505 | +624.7% |
| Amounts payable | 17/49 | €1,252 | €47,987 | +€46,734 | +3731.8% |
| Amounts payable within one year | 42/48 | €1,252 | €47,987 | +€46,734 | +3731.8% |
| Trade debts | 44 | €206 | €6,433 | +€6,226 | +3015.3% |
| Suppliers | 440/4 | €206 | €6,433 | +€6,226 | +3015.3% |
| Taxes, remuneration and social security | 45 | €327 | €727 | +€400 | +122.3% |
| Taxes | 450/3 | €327 | €727 | +€400 | +122.3% |
| Other amounts payable | 47/48 | €719 | €40,828 | +€40,109 | +5578.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,525 | +€1,525 | |
| Other operating charges | 640/8 | €85 | €209 | +€124 | +145.8% |
| Gross operating margin | 9900 | €655 | €5,634 | +€4,979 | +760.1% |
| Operating profit (loss) | 9901 | €570 | €3,901 | +€3,331 | +584.2% |
| Financial charges | 65/66B | €69 | €770 | +€701 | +1018.1% |
| Recurring financial charges | 65 | €69 | €770 | +€701 | +1018.1% |
| Profit (loss) for the period before taxes | 9903 | €501 | €3,131 | +€2,630 | +524.7% |
| Income taxes | 67/77 | €100 | €626 | +€526 | +524.7% |
| Profit (loss) for the period | 9904 | €401 | €2,505 | +€2,104 | +524.7% |
| Profit (loss) for the period to be appropriated | 9905 | €401 | €2,505 | +€2,104 | +524.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.