ARYSTA LIFESCIENCE BENELUX: what changed
What changed
ARYSTA LIFESCIENCE BENELUX
NACE 20.200, Manufacture of chemicals and chemical products
filed annual accounts (NBB)
Net result for the year
€7.6m
2025 · €8.1m-€566,519
Equity
€165.9m
2025 · €158.3m+€7.6m
Cash
€1.4m
2025 · €457,108+€953,426
Balance sheet total
€195.8m
2025 · €193.1m+€2.7m
Largest movements
Assets
- Receivables within one year +€8.2m
up €8.2m (+6.2%), from €132.1m to €140.3m
of which Other amounts receivable: +€27.5m
- Receivables after one year -€4.5m
down €4.5m (-69.2%), from €6.5m to €2.0m
- Intangible fixed assets -€2.2m
down €2.2m (-20.6%), from €10.9m to €8.6m
Equity and liabilities
- Profit (loss) carried forward +€7.6m
up €7.6m (+5.2%), from €144.9m to €152.4m
- Trade debts -€6.3m
down €6.3m (-21.5%), from €29.3m to €23.0m
- Short-term financial debts +€4.7m
new in 2026: €4.7m
- Tax, wage and social debts -€3.3m
down €3.3m (-59.6%), from €5.5m to €2.2m
of which Taxes: -€2.9m
Income statement
- Goods and materials +€2.6m
up €2.6m (+2.7%), from €96.8m to €99.4m
of which Purchases: +€4.3m
- Write-downs -€1.4m
down €1.4m (-67.9%), from €2.0m to €654,347
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€8.1m
Turnover
+€375,844
Other operating income
-€481,012
Goods and materials
-€2.6m
Services and other goods
+€1.0m
Staff costs
+€448,422
Depreciation
-€75,780
Write-downs
+€1.4m
Other operating charges
+€1,500
Other operating items
-€229,284
Financial income
-€613,598
Financial charges
+€474,567
Taxes
-€264,200
Deferred taxes and other
-€248
Result 2026
€7.6m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1.6m
Investment
-€2.1m
Financing
+€4.7m
Cash 2025
€457,108
From operations (derived)
-€1.6m
Net result for the year
+€7.6m
Depreciation
+€2.6m
Receivables after one year
+€4.5m
Stocks and contracts
+€1.5m
Receivables within one year
-€8.2m
Deferred charges and accrued income
+€232
Trade debts
-€6.3m
Tax, wage and social debts
-€3.3m
Investment (derived)
-€2.1m
Investment in fixed assets (net)
-€2.1m
Financing
+€4.7m
Short-term financial debts
+€4.7m
Cash 2026
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,105,161 | €195,755,987 | +€2.7m | +1.4% |
| Fixed assets | 21/28 | €28,698,030 | €28,160,387 | -€537,643 | -1.9% |
| Intangible fixed assets | 21 | €10,881,361 | €8,643,590 | -€2.2m | -20.6% |
| Tangible fixed assets | 22/27 | €17,701,555 | €19,401,683 | +€1.7m | +9.6% |
| Furniture and vehicles | 24 | €5,766 | €67,479 | +€61,713 | +1,070% |
| Assets under construction and advance payments | 27 | €17,695,789 | €19,334,204 | +€1.6m | +9.3% |
| Financial fixed assets | 28 | €115,114 | €115,114 | = | 0.0% |
| Other financial fixed assets | 284/8 | €115,114 | €115,114 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €115,114 | €115,114 | = | 0.0% |
| Current assets | 29/58 | €164,407,131 | €167,595,600 | +€3.2m | +1.9% |
| Amounts receivable after more than one year | 29 | €6,500,000 | €2,000,000 | -€4.5m | -69.2% |
| Other amounts receivable | 291 | €6,500,000 | €2,000,000 | -€4.5m | -69.2% |
| Stocks and contracts in progress | 3 | €25,327,634 | €23,863,170 | -€1.5m | -5.8% |
| Stocks | 30/36 | €25,327,634 | €23,863,170 | -€1.5m | -5.8% |
| Raw materials and consumables | 30/31 | €17,703,466 | €17,101,659 | -€601,807 | -3.4% |
| Work in progress | 32 | €2,236,299 | €1,713,239 | -€523,060 | -23.4% |
| Finished goods | 33 | €5,387,869 | €5,048,272 | -€339,597 | -6.3% |
| Amounts receivable within one year | 40/41 | €132,119,266 | €140,319,005 | +€8.2m | +6.2% |
| Trade receivables | 40 | €54,222,924 | €34,889,619 | -€19.3m | -35.7% |
| Other amounts receivable | 41 | €77,896,342 | €105,429,386 | +€27.5m | +35.3% |
| Cash at bank and in hand | 54/58 | €457,108 | €1,410,534 | +€953,426 | +209% |
| Deferred charges and accrued income | 490/1 | €3,123 | €2,891 | -€232 | -7.4% |
| Total equity and liabilities | 10/49 | €193,105,161 | €195,755,987 | +€2.7m | +1.4% |
| Equity | 10/15 | €158,305,389 | €165,874,712 | +€7.6m | +4.8% |
| Contributions | 10/11 | €12,222,328 | €12,222,328 | = | 0.0% |
| Reserves | 13 | €1,222,233 | €1,222,233 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,222,233 | €1,222,233 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,222,233 | €1,222,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,860,828 | €152,430,151 | +€7.6m | +5.2% |
| Amounts payable | 17/49 | €34,799,772 | €29,881,275 | -€4.9m | -14.1% |
| Amounts payable within one year | 42/48 | €34,799,772 | €29,881,275 | -€4.9m | -14.1% |
| Financial debts | 43 | - | €4,657,457 | +€4.7m | |
| Other loans | 439 | - | €4,657,457 | +€4.7m | |
| Trade debts | 44 | €29,321,877 | €23,010,848 | -€6.3m | -21.5% |
| Suppliers | 440/4 | €29,321,877 | €23,010,848 | -€6.3m | -21.5% |
| Taxes, remuneration and social security | 45 | €5,477,895 | €2,212,970 | -€3.3m | -59.6% |
| Taxes | 450/3 | €4,160,445 | €1,294,637 | -€2.9m | -68.9% |
| Remuneration and social security | 454/9 | €1,317,450 | €918,333 | -€399,117 | -30.3% |
| Operating income | 70/76A | €122,248,852 | €122,355,445 | +€106,593 | +0.1% |
| Turnover | 70 | €118,422,398 | €118,798,242 | +€375,844 | +0.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €43,904 | €255,665 | +€211,761 | +482% |
| Other operating income | 74 | €3,782,550 | €3,301,538 | -€481,012 | -12.7% |
| Operating charges | 60/66A | €113,171,322 | €113,440,955 | +€269,633 | +0.2% |
| Goods for resale, raw materials and consumables | 60 | €96,789,886 | €99,382,927 | +€2.6m | +2.7% |
| Purchases | 600/8 | €93,982,708 | €98,317,145 | +€4.3m | +4.6% |
| Change in stocks: decrease (increase) | 609 | €2,807,178 | €1,065,782 | -€1.7m | -62.0% |
| Services and other goods | 61 | €5,549,817 | €4,546,611 | -€1.0m | -18.1% |
| Remuneration, social security and pensions | 62 | €4,559,638 | €4,111,216 | -€448,422 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,537,154 | €2,612,934 | +€75,780 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,041,452 | €654,347 | -€1.4m | -67.9% |
| Other operating charges | 640/8 | €1,500 | - | -€1,500 | |
| Non-recurring operating charges | 66A | €1,691,875 | €2,132,920 | +€441,045 | +26.1% |
| Operating profit (loss) | 9901 | €9,077,530 | €8,914,490 | -€163,040 | -1.8% |
| Financial income | 75/76B | €3,110,983 | €2,497,385 | -€613,598 | -19.7% |
| Recurring financial income | 75 | €3,110,983 | €2,497,385 | -€613,598 | -19.7% |
| Income from current assets | 751 | €3,062,964 | €2,497,385 | -€565,579 | -18.5% |
| Other financial income | 752/9 | €48,019 | - | -€48,019 | |
| Financial charges | 65/66B | €1,239,911 | €765,344 | -€474,567 | -38.3% |
| Recurring financial charges | 65 | €1,239,911 | €765,344 | -€474,567 | -38.3% |
| Debt charges | 650 | €123,242 | €136,839 | +€13,597 | +11.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €286,687 | €6,149 | -€280,538 | -97.9% |
| Other financial charges | 652/9 | €829,982 | €622,356 | -€207,626 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €10,948,602 | €10,646,531 | -€302,071 | -2.8% |
| Transfer from deferred taxes | 780 | €248 | - | -€248 | |
| Income taxes | 67/77 | €2,813,008 | €3,077,208 | +€264,200 | +9.4% |
| Taxes | 670/3 | €2,813,008 | €3,077,208 | +€264,200 | +9.4% |
| Profit (loss) for the period | 9904 | €8,135,842 | €7,569,323 | -€566,519 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,135,842 | €7,569,323 | -€566,519 | -7.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.