ARS LINEANDI: 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.
ARS LINEANDI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Contributions +€242
up €242 (+1.3%), from €18,592 to €18,834
- Reserves -€242
no longer reported in 2025 (was €242)
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10 | €10 | = | 0.0% |
| Total equity and liabilities | 10/49 | €10 | €10 | = | 0.0% |
| Equity | 10/15 | -€2,971 | -€2,971 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,834 | +€242 | +1.3% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €242 | - | -€242 | |
| Non-distributable reserves | 130/1 | €242 | - | -€242 | |
| Legal reserve | 130 | €242 | - | -€242 | |
| Profit (loss) carried forward | 14 | -€21,805 | -€21,805 | = | 0.0% |
| Amounts payable | 17/49 | €2,981 | €2,981 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,981 | €2,981 | = | 0.0% |
| Other amounts payable | 47/48 | €2,981 | €2,981 | = | 0.0% |
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 20 October 2026 via checked.be.