EL ARISTO: 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.
EL ARISTO
Largest movements
- Receivables within one year +€36,668
up €36,668 (+25,766%), from €142 to €36,810
of which Trade receivables: +€29,037
- Tangible fixed assets +€1,143
new in 2024: €1,143
- Profit (loss) carried forward +€15,593
up €15,593, from -€3,065 to €12,528
- Trade debts +€15,321
new in 2024: €15,321
- Tax, wage and social debts +€8,114
new in 2024: €8,114
- Other debts -€978
no longer reported in 2024 (was €978)
- Gross operating margin +€17,866
new in 2024: €17,866
- Other operating charges +€1,514
new in 2024: €1,514
- Financial charges +€505
up €505 (+281%), from €180 to €685
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142 | €37,964 | +€37,821 | +26,577% |
| Fixed assets | 21/28 | - | €1,143 | +€1,143 | |
| Tangible fixed assets | 22/27 | - | €1,143 | +€1,143 | |
| Plant, machinery and equipment | 23 | - | €1,143 | +€1,143 | |
| Current assets | 29/58 | €142 | €36,820 | +€36,678 | +25,773% |
| Amounts receivable within one year | 40/41 | €142 | €36,810 | +€36,668 | +25,766% |
| Trade receivables | 40 | - | €29,037 | +€29,037 | |
| Other amounts receivable | 41 | €142 | €7,773 | +€7,631 | +5,362% |
| Cash at bank and in hand | 54/58 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €142 | €37,964 | +€37,821 | +26,577% |
| Equity | 10/15 | -€1,065 | €14,528 | +€15,593 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,065 | €12,528 | +€15,593 | |
| Amounts payable | 17/49 | €1,207 | €23,436 | +€22,229 | +1,842% |
| Amounts payable within one year | 42/48 | €1,207 | €23,436 | +€22,229 | +1,842% |
| Financial debts | 43 | €229 | - | -€229 | |
| Credit institutions | 430/8 | €229 | - | -€229 | |
| Trade debts | 44 | - | €15,321 | +€15,321 | |
| Suppliers | 440/4 | - | €15,321 | +€15,321 | |
| Taxes, remuneration and social security | 45 | - | €8,114 | +€8,114 | |
| Taxes | 450/3 | - | €8,114 | +€8,114 | |
| Other amounts payable | 47/48 | €978 | - | -€978 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €74 | +€74 | |
| Other operating charges | 640/8 | - | €1,514 | +€1,514 | |
| Gross operating margin | 9900 | - | €17,866 | +€17,866 | |
| Operating profit (loss) | 9901 | - | €16,277 | +€16,277 | |
| Financial charges | 65/66B | €180 | €685 | +€505 | +281% |
| Recurring financial charges | 65 | €180 | €685 | +€505 | +281% |
| Profit (loss) for the period before taxes | 9903 | -€180 | €15,593 | +€15,772 | |
| Profit (loss) for the period | 9904 | -€180 | €15,593 | +€15,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€180 | €15,593 | +€15,772 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.