Robert Arys: 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.
Robert Arys
Largest movements
- Cash -€4,775
down €4,775 (-23.0%), from €20,751 to €15,976
mainly Net result for the year (-€3,851) and Tax, wage and social debts (-€1,851)
- Tangible fixed assets -€241
no longer reported in 2025 (was €241)
of which Plant, machinery and equipment: -€180
- Profit (loss) carried forward -€3,851
down €3,851, from €2,395 to -€1,456
- Tax, wage and social debts -€1,851
down €1,851 (-95.7%), from €1,935 to €84
- Trade debts +€389
new in 2025: €389
- Other debts +€300
up €300 (+12.5%), from €2,402 to €2,702
- Gross operating margin -€7,740
down €7,740, from €4,307 to -€3,433
- Depreciation -€556
down €556 (-69.8%), from €797 to €241
- Taxes -€294
no longer reported in 2025 (was €294)
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 | €20,991 | €15,991 | -€5,000 | -23.8% |
| Fixed assets | 21/28 | €241 | - | -€241 | |
| Tangible fixed assets | 22/27 | €241 | - | -€241 | |
| Plant, machinery and equipment | 23 | €180 | - | -€180 | |
| Furniture and vehicles | 24 | €61 | - | -€61 | |
| Current assets | 29/58 | €20,751 | €15,991 | -€4,760 | -22.9% |
| Amounts receivable within one year | 40/41 | - | €15 | +€15 | |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €20,751 | €15,976 | -€4,775 | -23.0% |
| Total equity and liabilities | 10/49 | €20,991 | €15,991 | -€5,000 | -23.8% |
| Equity | 10/15 | €16,655 | €12,804 | -€3,851 | -23.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,395 | -€1,456 | -€3,851 | |
| Amounts payable | 17/49 | €4,336 | €3,186 | -€1,150 | -26.5% |
| Amounts payable within one year | 42/48 | €4,336 | €3,175 | -€1,161 | -26.8% |
| Trade debts | 44 | - | €389 | +€389 | |
| Suppliers | 440/4 | - | €389 | +€389 | |
| Taxes, remuneration and social security | 45 | €1,935 | €84 | -€1,851 | -95.7% |
| Taxes | 450/3 | €1,935 | €84 | -€1,851 | -95.7% |
| Other amounts payable | 47/48 | €2,402 | €2,702 | +€300 | +12.5% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €797 | €241 | -€556 | -69.8% |
| Gross operating margin | 9900 | €4,307 | -€3,433 | -€7,740 | |
| Operating profit (loss) | 9901 | €3,510 | -€3,674 | -€7,184 | |
| Financial charges | 65/66B | €190 | €177 | -€13 | -7.1% |
| Recurring financial charges | 65 | €190 | €177 | -€13 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €3,320 | -€3,851 | -€7,171 | |
| Income taxes | 67/77 | €294 | - | -€294 | |
| Profit (loss) for the period | 9904 | €3,027 | -€3,851 | -€6,877 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,027 | -€3,851 | -€6,877 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.