Femke Ariën: what changed
Femke Ariën
Largest movements
- Cash -€207,198
down €207,198 (-72.9%), from €284,161 to €76,964
mainly Contributions, distributions and other (-€207,981) and Deferred charges and accrued income (-€168,465)
- Deferred charges and accrued income +€168,465
up €168,465 (+49,860%), from €338 to €168,803
- Tangible fixed assets -€16,193
down €16,193 (-24.8%), from €65,298 to €49,105
of which Furniture and vehicles: -€15,748
- Other debts -€75,429
down €75,429 (-22.7%), from €332,479 to €257,050
- Tax, wage and social debts +€19,265
up €19,265 (+63.4%), from €30,377 to €49,642
- Gross operating margin +€10,134
up €10,134 (+3.6%), from €279,720 to €289,854
- Taxes +€3,645
up €3,645 (+6.0%), from €61,050 to €64,695
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €364,856 | €308,822 | -€56,034 | -15.4% |
| Fixed assets | 21/28 | €65,298 | €49,105 | -€16,193 | -24.8% |
| Tangible fixed assets | 22/27 | €65,298 | €49,105 | -€16,193 | -24.8% |
| Plant, machinery and equipment | 23 | €671 | €226 | -€445 | -66.3% |
| Furniture and vehicles | 24 | €64,628 | €48,880 | -€15,748 | -24.4% |
| Current assets | 29/58 | €299,558 | €259,717 | -€39,841 | -13.3% |
| Amounts receivable within one year | 40/41 | €15,059 | €13,950 | -€1,109 | -7.4% |
| Trade receivables | 40 | €1,109 | - | -€1,109 | |
| Other amounts receivable | 41 | €13,950 | €13,950 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €284,161 | €76,964 | -€207,198 | -72.9% |
| Deferred charges and accrued income | 490/1 | €338 | €168,803 | +€168,465 | +49,860% |
| Total equity and liabilities | 10/49 | €364,856 | €308,822 | -€56,034 | -15.4% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €362,856 | €306,822 | -€56,034 | -15.4% |
| Amounts payable within one year | 42/48 | €362,856 | €306,822 | -€56,034 | -15.4% |
| Trade debts | 44 | - | €130 | +€130 | |
| Suppliers | 440/4 | - | €130 | +€130 | |
| Taxes, remuneration and social security | 45 | €30,377 | €49,642 | +€19,265 | +63.4% |
| Taxes | 450/3 | €30,377 | €49,642 | +€19,265 | +63.4% |
| Other amounts payable | 47/48 | €332,479 | €257,050 | -€75,429 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,016 | €16,193 | +€1,177 | +7.8% |
| Other operating charges | 640/8 | €1,064 | €840 | -€224 | -21.1% |
| Gross operating margin | 9900 | €279,720 | €289,854 | +€10,134 | +3.6% |
| Operating profit (loss) | 9901 | €263,640 | €272,821 | +€9,181 | +3.5% |
| Financial charges | 65/66B | €74 | €145 | +€72 | +97.5% |
| Recurring financial charges | 65 | €74 | €145 | +€72 | +97.5% |
| Profit (loss) for the period before taxes | 9903 | €263,566 | €272,676 | +€9,110 | +3.5% |
| Income taxes | 67/77 | €61,050 | €64,695 | +€3,645 | +6.0% |
| Profit (loss) for the period | 9904 | €202,516 | €207,981 | +€5,465 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €202,516 | €207,981 | +€5,465 | +2.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.