ARS INFORMATICA: 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.
ARS INFORMATICA
Largest movements
- Receivables within one year +€50,833
up €50,833 (+114.2%), from €44,501 to €95,334
of which Other amounts receivable: +€42,019
- Cash -€18,883
down €18,883 (-17.0%), from €110,960 to €92,077
mainly Contributions, distributions and other (-€185,000) and Receivables within one year (-€50,833)
- Tangible fixed assets -€3,075
down €3,075 (-71.5%), from €4,302 to €1,227
- Deferred charges and accrued income +€2,161
up €2,161 (+394.4%), from €548 to €2,708
- Other debts +€110,000
new in 2025: €110,000
- Profit (loss) carried forward -€76,621
down €76,621 (-99.6%), from €76,915 to €294
- Accrued charges and deferred income -€2,450
down €2,450 (-15.0%), from €16,340 to €13,890
- Depreciation -€21,043
down €21,043 (-87.3%), from €24,118 to €3,075
- Gross operating margin +€15,835
up €15,835 (+12.8%), from €124,092 to €139,927
- Taxes +€7,289
up €7,289 (+32.4%), from €22,502 to €29,790
- Financial income +€1,420
up €1,420 (+120.4%), from €1,179 to €2,599
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 | €160,311 | €191,347 | +€31,036 | +19.4% |
| Fixed assets | 21/28 | €4,302 | €1,227 | -€3,075 | -71.5% |
| Tangible fixed assets | 22/27 | €4,302 | €1,227 | -€3,075 | -71.5% |
| Furniture and vehicles | 24 | €4,302 | €1,227 | -€3,075 | -71.5% |
| Current assets | 29/58 | €156,009 | €190,120 | +€34,111 | +21.9% |
| Amounts receivable within one year | 40/41 | €44,501 | €95,334 | +€50,833 | +114.2% |
| Trade receivables | 40 | €17,206 | €26,020 | +€8,814 | +51.2% |
| Other amounts receivable | 41 | €27,295 | €69,315 | +€42,019 | +153.9% |
| Cash at bank and in hand | 54/58 | €110,960 | €92,077 | -€18,883 | -17.0% |
| Deferred charges and accrued income | 490/1 | €548 | €2,708 | +€2,161 | +394.4% |
| Total equity and liabilities | 10/49 | €160,311 | €191,347 | +€31,036 | +19.4% |
| Equity | 10/15 | €127,696 | €51,076 | -€76,621 | -60.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,182 | €32,182 | = | 0.0% |
| Distributable reserves | 133 | €32,182 | €32,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,915 | €294 | -€76,621 | -99.6% |
| Amounts payable | 17/49 | €32,615 | €140,271 | +€107,657 | +330.1% |
| Amounts payable within one year | 42/48 | €16,274 | €126,381 | +€110,107 | +676.6% |
| Trade debts | 44 | €1,511 | €2,064 | +€553 | +36.6% |
| Suppliers | 440/4 | €1,511 | €2,064 | +€553 | +36.6% |
| Taxes, remuneration and social security | 45 | €14,763 | €14,317 | -€446 | -3.0% |
| Taxes | 450/3 | €14,763 | €14,317 | -€446 | -3.0% |
| Other amounts payable | 47/48 | - | €110,000 | +€110,000 | |
| Accrued charges and deferred income | 492/3 | €16,340 | €13,890 | -€2,450 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,118 | €3,075 | -€21,043 | -87.3% |
| Other operating charges | 640/8 | €1,646 | €1,186 | -€460 | -27.9% |
| Gross operating margin | 9900 | €124,092 | €139,927 | +€15,835 | +12.8% |
| Operating profit (loss) | 9901 | €98,328 | €135,666 | +€37,338 | +38.0% |
| Financial income | 75/76B | €1,179 | €2,599 | +€1,420 | +120.4% |
| Recurring financial income | 75 | €1,179 | €2,599 | +€1,420 | +120.4% |
| Financial charges | 65/66B | €91 | €95 | +€4 | +4.9% |
| Recurring financial charges | 65 | €91 | €95 | +€4 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €99,416 | €138,170 | +€38,754 | +39.0% |
| Income taxes | 67/77 | €22,502 | €29,790 | +€7,289 | +32.4% |
| Profit (loss) for the period | 9904 | €76,915 | €108,379 | +€31,465 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,915 | €108,379 | +€31,465 | +40.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.