ARRIKIIATI: 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.
ARRIKIIATI
Largest movements
- Tangible fixed assets +€15,301
up €15,301 (+61.3%), from €24,957 to €40,258
of which Plant, machinery and equipment: +€17,909
- Receivables within one year -€6,851
down €6,851 (-29.7%), from €23,103 to €16,252
of which Trade receivables: -€7,672
- Tax, wage and social debts +€34,614
up €34,614 (+460%), from €7,519 to €42,132
of which Remuneration and social security: +€21,412
- Current portion of long-term debt -€22,272
down €22,272 (-74.2%), from €30,014 to €7,743
- Staff costs +€82,454
up €82,454 (+83.4%), from €98,883 to €181,337
- Gross operating margin +€59,668
up €59,668 (+42.8%), from €139,453 to €199,121
- Taxes -€6,865
down €6,865 (-71.4%), from €9,612 to €2,747
- Depreciation +€3,857
up €3,857 (+48.1%), from €8,022 to €11,878
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 | €103,631 | €114,916 | +€11,284 | +10.9% |
| Fixed assets | 21/28 | €35,682 | €51,819 | +€16,137 | +45.2% |
| Tangible fixed assets | 22/27 | €24,957 | €40,258 | +€15,301 | +61.3% |
| Plant, machinery and equipment | 23 | €17,814 | €35,723 | +€17,909 | +101% |
| Furniture and vehicles | 24 | €5,151 | €3,204 | -€1,948 | -37.8% |
| Other tangible fixed assets | 26 | €1,992 | €1,331 | -€661 | -33.2% |
| Financial fixed assets | 28 | €10,725 | €11,562 | +€837 | +7.8% |
| Current assets | 29/58 | €67,949 | €63,096 | -€4,853 | -7.1% |
| Stocks and contracts in progress | 3 | €10,989 | €11,950 | +€961 | +8.7% |
| Stocks | 30/36 | €10,989 | €11,950 | +€961 | +8.7% |
| Amounts receivable within one year | 40/41 | €23,103 | €16,252 | -€6,851 | -29.7% |
| Trade receivables | 40 | €10,038 | €2,366 | -€7,672 | -76.4% |
| Other amounts receivable | 41 | €13,065 | €13,886 | +€821 | +6.3% |
| Cash at bank and in hand | 54/58 | €33,857 | €34,895 | +€1,038 | +3.1% |
| Total equity and liabilities | 10/49 | €103,631 | €114,916 | +€11,284 | +10.9% |
| Equity | 10/15 | €43,847 | €43,393 | -€454 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,647 | €37,193 | -€454 | -1.2% |
| Amounts payable | 17/49 | €59,784 | €71,523 | +€11,739 | +19.6% |
| Amounts payable after more than one year | 17 | €6,950 | €6,950 | = | 0.0% |
| Financial debts | 170/4 | €6,950 | €6,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,834 | €64,573 | +€11,739 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €30,014 | €7,743 | -€22,272 | -74.2% |
| Trade debts | 44 | €15,301 | €14,698 | -€603 | -3.9% |
| Suppliers | 440/4 | €15,301 | €14,698 | -€603 | -3.9% |
| Taxes, remuneration and social security | 45 | €7,519 | €42,132 | +€34,614 | +460% |
| Taxes | 450/3 | €1,969 | €15,171 | +€13,202 | +670% |
| Remuneration and social security | 454/9 | €5,550 | €26,962 | +€21,412 | +386% |
| Remuneration, social security and pensions | 62 | €98,883 | €181,337 | +€82,454 | +83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,022 | €11,878 | +€3,857 | +48.1% |
| Other operating charges | 640/8 | €3,733 | €2,749 | -€984 | -26.4% |
| Gross operating margin | 9900 | €139,453 | €199,121 | +€59,668 | +42.8% |
| Operating profit (loss) | 9901 | €28,816 | €3,156 | -€25,660 | -89.0% |
| Financial income | 75/76B | €8 | €32 | +€24 | +307% |
| Recurring financial income | 75 | €8 | €32 | +€24 | +307% |
| Financial charges | 65/66B | €865 | €895 | +€30 | +3.4% |
| Recurring financial charges | 65 | €865 | €895 | +€30 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €27,958 | €2,293 | -€25,665 | -91.8% |
| Income taxes | 67/77 | €9,612 | €2,747 | -€6,865 | -71.4% |
| Profit (loss) for the period | 9904 | €18,346 | -€454 | -€18,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,346 | -€454 | -€18,801 |
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 25 October 2026 via checked.be.