ARLIMA: 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.
ARLIMA
Largest movements
- Cash +€853,655
up €853,655 (+316%), from €269,777 to €1.1m
mainly Net result for the year (+€899,182) and Depreciation (+€33,073)
- Tangible fixed assets -€25,568
down €25,568 (-2.4%), from €1.1m to €1.0m
of which Land and buildings: -€27,593
- Reserves +€899,182
up €899,182 (+143%), from €626,894 to €1.5m
- Debts after one year -€49,011
down €49,011 (-5.8%), from €837,958 to €788,948
- Gross operating margin +€303,930
up €303,930 (+31.8%), from €955,077 to €1.3m
- Taxes +€92,965
up €92,965 (+44.7%), from €207,891 to €300,856
- Depreciation -€69,137
down €69,137 (-67.6%), from €102,210 to €33,073
- Financial charges +€17,914
up €17,914 (+156%), from €11,504 to €29,419
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 | €1,656,956 | €2,505,241 | +€848,284 | +51.2% |
| Fixed assets | 21/28 | €1,051,926 | €1,026,358 | -€25,568 | -2.4% |
| Tangible fixed assets | 22/27 | €1,051,926 | €1,026,358 | -€25,568 | -2.4% |
| Land and buildings | 22 | €1,044,455 | €1,016,862 | -€27,593 | -2.6% |
| Plant, machinery and equipment | 23 | €7,471 | €6,834 | -€637 | -8.5% |
| Furniture and vehicles | 24 | - | €2,662 | +€2,662 | |
| Current assets | 29/58 | €605,031 | €1,478,882 | +€873,852 | +144% |
| Amounts receivable after more than one year | 29 | €29,000 | €29,000 | = | 0.0% |
| Other amounts receivable | 291 | €29,000 | €29,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,549 | €69,836 | +€16,287 | +30.4% |
| Trade receivables | 40 | €53,549 | €68,742 | +€15,192 | +28.4% |
| Other amounts receivable | 41 | - | €1,094 | +€1,094 | |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €269,777 | €1,123,432 | +€853,655 | +316% |
| Deferred charges and accrued income | 490/1 | €2,704 | €6,615 | +€3,911 | +145% |
| Total equity and liabilities | 10/49 | €1,656,956 | €2,505,241 | +€848,284 | +51.2% |
| Equity | 10/15 | €676,894 | €1,576,077 | +€899,182 | +133% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €626,894 | €1,526,077 | +€899,182 | +143% |
| Distributable reserves | 133 | €626,894 | €1,526,077 | +€899,182 | +143% |
| Amounts payable | 17/49 | €980,062 | €929,164 | -€50,898 | -5.2% |
| Amounts payable after more than one year | 17 | €837,958 | €788,948 | -€49,011 | -5.8% |
| Financial debts | 170/4 | €837,958 | €788,948 | -€49,011 | -5.8% |
| Amounts payable within one year | 42/48 | €138,694 | €136,585 | -€2,108 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €51,309 | €53,023 | +€1,714 | +3.3% |
| Trade debts | 44 | €17,993 | €3,741 | -€14,252 | -79.2% |
| Suppliers | 440/4 | €17,993 | €3,741 | -€14,252 | -79.2% |
| Taxes, remuneration and social security | 45 | €50,697 | €64,167 | +€13,470 | +26.6% |
| Taxes | 450/3 | €50,697 | €64,167 | +€13,470 | +26.6% |
| Other amounts payable | 47/48 | €18,695 | €15,655 | -€3,040 | -16.3% |
| Accrued charges and deferred income | 492/3 | €3,410 | €3,631 | +€221 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,210 | €33,073 | -€69,137 | -67.6% |
| Other operating charges | 640/8 | €6,577 | €4,158 | -€2,418 | -36.8% |
| Gross operating margin | 9900 | €955,077 | €1,259,007 | +€303,930 | +31.8% |
| Operating profit (loss) | 9901 | €846,290 | €1,221,776 | +€375,486 | +44.4% |
| Financial income | 75/76B | - | €7,681 | +€7,681 | |
| Recurring financial income | 75 | - | €7,681 | +€7,681 | |
| Financial charges | 65/66B | €11,504 | €29,419 | +€17,914 | +156% |
| Recurring financial charges | 65 | €11,504 | €29,419 | +€17,914 | +156% |
| Profit (loss) for the period before taxes | 9903 | €834,786 | €1,200,038 | +€365,253 | +43.8% |
| Income taxes | 67/77 | €207,891 | €300,856 | +€92,965 | +44.7% |
| Profit (loss) for the period | 9904 | €626,894 | €899,182 | +€272,288 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €626,894 | €899,182 | +€272,288 | +43.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.