BEL ARIS PRO: 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.
BEL ARIS PRO
Largest movements
- Receivables within one year +€10,041
up €10,041 (+18.6%), from €53,942 to €63,983
of which Trade receivables: +€10,000
- Cash +€4,126
up €4,126 (+98.9%), from €4,174 to €8,300
mainly Net result for the year (+€13,396) and Depreciation (+€2,068)
- Tangible fixed assets -€2,068
down €2,068 (-41.8%), from €4,946 to €2,878
- Profit (loss) carried forward +€13,396
up €13,396 (+37.4%), from €35,782 to €49,177
- Trade debts -€839
down €839 (-15.1%), from €5,551 to €4,712
- Taxes +€2,060
up €2,060 (+166%), from €1,239 to €3,299
- Gross operating margin +€1,372
up €1,372 (+7.6%), from €18,127 to €19,499
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 | €63,062 | €75,285 | +€12,223 | +19.4% |
| Fixed assets | 21/28 | €4,946 | €2,878 | -€2,068 | -41.8% |
| Tangible fixed assets | 22/27 | €4,946 | €2,878 | -€2,068 | -41.8% |
| Plant, machinery and equipment | 23 | €4,946 | €2,878 | -€2,068 | -41.8% |
| Current assets | 29/58 | €58,116 | €72,406 | +€14,291 | +24.6% |
| Amounts receivable within one year | 40/41 | €53,942 | €63,983 | +€10,041 | +18.6% |
| Trade receivables | 40 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Other amounts receivable | 41 | €3,942 | €3,983 | +€41 | +1.0% |
| Cash at bank and in hand | 54/58 | €4,174 | €8,300 | +€4,126 | +98.9% |
| Deferred charges and accrued income | 490/1 | - | €124 | +€124 | |
| Total equity and liabilities | 10/49 | €63,062 | €75,285 | +€12,223 | +19.4% |
| Equity | 10/15 | €41,282 | €54,677 | +€13,396 | +32.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,782 | €49,177 | +€13,396 | +37.4% |
| Amounts payable | 17/49 | €21,780 | €20,607 | -€1,173 | -5.4% |
| Amounts payable within one year | 42/48 | €20,730 | €19,407 | -€1,323 | -6.4% |
| Trade debts | 44 | €5,551 | €4,712 | -€839 | -15.1% |
| Suppliers | 440/4 | €5,551 | €4,712 | -€839 | -15.1% |
| Other amounts payable | 47/48 | €15,180 | €14,695 | -€484 | -3.2% |
| Accrued charges and deferred income | 492/3 | €1,050 | €1,200 | +€150 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,959 | €2,068 | +€110 | +5.6% |
| Other operating charges | 640/8 | €542 | €589 | +€46 | +8.6% |
| Gross operating margin | 9900 | €18,127 | €19,499 | +€1,372 | +7.6% |
| Operating profit (loss) | 9901 | €15,627 | €16,842 | +€1,215 | +7.8% |
| Financial charges | 65/66B | €206 | €147 | -€58 | -28.2% |
| Recurring financial charges | 65 | €206 | €147 | -€58 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €15,421 | €16,695 | +€1,274 | +8.3% |
| Income taxes | 67/77 | €1,239 | €3,299 | +€2,060 | +166% |
| Profit (loss) for the period | 9904 | €14,182 | €13,396 | -€787 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,182 | €13,396 | -€787 | -5.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.