KM ARIJ: what changed
Two fiscal 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.
KM ARIJ
Largest movements
- Receivables within one year +€24,794
up €24,794 (+206.0%), from €12,035 to €36,829
- Cash +€564
new in 2025: €564
mainly Net result for the year (+€32,432) and Other debts (+€9,245)
- Tangible fixed assets -€500
no longer reported in 2025 (was €500)
- Profit (loss) carried forward +€32,432
up €32,432, from -€32,071 to €361
- Trade debts -€14,562
no longer reported in 2025 (was €14,562)
- Other debts +€9,245
up €9,245 (+111.9%), from €8,263 to €17,508
- Tax, wage and social debts -€2,257
down €2,257 (-23.1%), from €9,781 to €7,525
of which Remuneration and social security: -€9,245
- Gross operating margin +€33,849
up €33,849, from -€84 to €33,765
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.
Cash bridge derived
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 | €12,535 | €37,393 | +€24,858 | +198.3% |
| Fixed assets | 21/28 | €500 | - | -€500 | |
| Tangible fixed assets | 22/27 | €500 | - | -€500 | |
| Furniture and vehicles | 24 | €500 | - | -€500 | |
| Current assets | 29/58 | €12,035 | €37,393 | +€25,358 | +210.7% |
| Amounts receivable within one year | 40/41 | €12,035 | €36,829 | +€24,794 | +206.0% |
| Trade receivables | 40 | €12,035 | €36,829 | +€24,794 | +206.0% |
| Cash at bank and in hand | 54/58 | - | €564 | +€564 | |
| Total equity and liabilities | 10/49 | €12,535 | €37,393 | +€24,858 | +198.3% |
| Equity | 10/15 | -€20,071 | €12,361 | +€32,432 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Capital | 10 | €12,000 | €12,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Uncalled capital | 101 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,071 | €361 | +€32,432 | |
| Amounts payable | 17/49 | €32,606 | €25,032 | -€7,574 | -23.2% |
| Amounts payable within one year | 42/48 | €32,606 | €25,032 | -€7,574 | -23.2% |
| Trade debts | 44 | €14,562 | - | -€14,562 | |
| Suppliers | 440/4 | €14,562 | - | -€14,562 | |
| Taxes, remuneration and social security | 45 | €9,781 | €7,525 | -€2,257 | -23.1% |
| Taxes | 450/3 | - | €6,988 | +€6,988 | |
| Remuneration and social security | 454/9 | €9,781 | €536 | -€9,245 | -94.5% |
| Other amounts payable | 47/48 | €8,263 | €17,508 | +€9,245 | +111.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €509 | €384 | -€125 | -24.5% |
| Gross operating margin | 9900 | -€84 | €33,765 | +€33,849 | |
| Operating profit (loss) | 9901 | -€1,094 | €32,881 | +€33,974 | |
| Financial charges | 65/66B | €588 | €276 | -€313 | -53.1% |
| Recurring financial charges | 65 | €588 | €276 | -€313 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,682 | €32,605 | +€34,287 | |
| Income taxes | 67/77 | - | €173 | +€173 | |
| Profit (loss) for the period | 9904 | -€1,682 | €32,432 | +€34,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,682 | €32,432 | +€34,115 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.