AARIYA: 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.
AARIYA
Largest movements
- Cash -€5,563
down €5,563 (-40.7%), from €13,668 to €8,104
mainly Net result for the year (-€6,893) and Other debts (-€6,423)
- Tangible fixed assets -€3,522
down €3,522 (-29.2%), from €12,062 to €8,540
of which Plant, machinery and equipment: -€2,758
- Deferred charges and accrued income +€422
new in 2025: €422
- Profit (loss) carried forward -€6,893
down €6,893, from €88 to -€6,805
- Other debts -€6,423
down €6,423 (-36.6%), from €17,547 to €11,123
- Tax, wage and social debts +€5,690
up €5,690 (+451%), from €1,262 to €6,952
- Trade debts -€1,136
down €1,136 (-40.8%), from €2,782 to €1,646
- Gross operating margin -€21,215
down €21,215, from €3,942 to -€17,274
- Financial income +€20,000
up €20,000 (+4,651,065%), from €0 to €20,000
of which Non-recurring financial income: +€20,000
- Financial charges +€1,253
up €1,253 (+116%), from €1,082 to €2,335
- Staff costs -€570
down €570 (-66.0%), from €864 to €294
- Other operating charges +€567
up €567 (+19.5%), from €2,901 to €3,469
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 | €40,279 | €31,516 | -€8,763 | -21.8% |
| Fixed assets | 21/28 | €12,062 | €8,540 | -€3,522 | -29.2% |
| Tangible fixed assets | 22/27 | €12,062 | €8,540 | -€3,522 | -29.2% |
| Plant, machinery and equipment | 23 | €8,625 | €5,867 | -€2,758 | -32.0% |
| Other tangible fixed assets | 26 | €3,437 | €2,673 | -€764 | -22.2% |
| Current assets | 29/58 | €28,217 | €22,976 | -€5,241 | -18.6% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,050 | €13,950 | -€100 | -0.7% |
| Other amounts receivable | 41 | €14,050 | €13,950 | -€100 | -0.7% |
| Cash at bank and in hand | 54/58 | €13,668 | €8,104 | -€5,563 | -40.7% |
| Deferred charges and accrued income | 490/1 | - | €422 | +€422 | |
| Total equity and liabilities | 10/49 | €40,279 | €31,516 | -€8,763 | -21.8% |
| Equity | 10/15 | €18,688 | €11,795 | -€6,893 | -36.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €88 | -€6,805 | -€6,893 | |
| Amounts payable | 17/49 | €21,591 | €19,721 | -€1,870 | -8.7% |
| Amounts payable within one year | 42/48 | €21,591 | €19,721 | -€1,870 | -8.7% |
| Trade debts | 44 | €2,782 | €1,646 | -€1,136 | -40.8% |
| Suppliers | 440/4 | €2,782 | €1,646 | -€1,136 | -40.8% |
| Taxes, remuneration and social security | 45 | €1,262 | €6,952 | +€5,690 | +451% |
| Taxes | 450/3 | €1,262 | €6,952 | +€5,690 | +451% |
| Other amounts payable | 47/48 | €17,547 | €11,123 | -€6,423 | -36.6% |
| Remuneration, social security and pensions | 62 | €864 | €294 | -€570 | -66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,080 | €3,522 | -€558 | -13.7% |
| Other operating charges | 640/8 | €2,901 | €3,469 | +€567 | +19.5% |
| Gross operating margin | 9900 | €3,942 | -€17,274 | -€21,215 | |
| Operating profit (loss) | 9901 | -€3,904 | -€24,558 | -€20,654 | -529% |
| Financial income | 75/76B | €0 | €20,000 | +€20,000 | +4,651,065% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.7% |
| Non-recurring financial income | 76B | - | €20,000 | +€20,000 | |
| Financial charges | 65/66B | €1,082 | €2,335 | +€1,253 | +116% |
| Recurring financial charges | 65 | €1,082 | €2,335 | +€1,253 | +116% |
| Profit (loss) for the period before taxes | 9903 | -€4,986 | -€6,893 | -€1,907 | -38.3% |
| Profit (loss) for the period | 9904 | -€4,986 | -€6,893 | -€1,907 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,986 | -€6,893 | -€1,907 | -38.3% |
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 15 October 2026 via checked.be.