AARKSH TRADING: 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.
What changed
AARKSH TRADING
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€500,860
2024 · -€184,329-€316,531
Equity
-€436,104
2024 · €64,756-€500,860
Cash
€141,768
2024 · €175,704-€33,936
Balance sheet total
€3.5m
2024 · €4.7m-€1.2m
Largest movements
Assets
- Receivables within one year -€1.0m
down €1.0m (-23.8%), from €4.3m to €3.3m
of which Trade receivables: -€1.1m
- Deferred charges and accrued income -€56,526
down €56,526 (-54.3%), from €104,032 to €47,507
Equity and liabilities
- Trade debts -€585,315
down €585,315 (-13.1%), from €4.5m to €3.9m
- Profit (loss) carried forward -€500,860
new in 2025: -€500,860
- Advances received -€75,332
no longer reported in 2025 (was €75,332)
Income statement
- Gross operating margin -€363,105
down €363,105, from €326,491 to -€36,614
- Financial charges -€200,386
down €200,386 (-40.3%), from €497,761 to €297,375
- Financial income -€158,279
down €158,279 (-49.9%), from €317,143 to €158,865
- Depreciation -€14,725
down €14,725 (-68.0%), from €21,670 to €6,945
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.
Result 2024
-€184,329
Gross operating margin
-€363,105
Staff costs
+€1,065
Depreciation
+€14,725
Other operating charges
+€661
Other operating items
-€12,022
Financial income
-€158,279
Financial charges
+€200,386
Taxes
+€37
Result 2025
-€500,860
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€67,345
Investment
+€33,409
Financing
€0
Cash 2024
€175,704
From operations (derived)
-€67,345
Net result for the year
-€500,860
Depreciation
+€6,945
Receivables within one year
+€1.0m
Deferred charges and accrued income
+€56,526
Trade debts
-€585,315
Tax, wage and social debts
+€5,957
Advances received
-€75,332
Accrued charges and deferred income
+€3,150
Investment (derived)
+€33,409
Investment in fixed assets (net)
+€33,409
Cash 2025
€141,768
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,684,178 | €3,531,779 | -€1.2m | -24.6% |
| Fixed assets | 21/28 | €59,082 | €18,728 | -€40,354 | -68.3% |
| Tangible fixed assets | 22/27 | €49,490 | €9,096 | -€40,394 | -81.6% |
| Furniture and vehicles | 24 | €46,033 | €6,105 | -€39,928 | -86.7% |
| Other tangible fixed assets | 26 | €3,457 | €2,991 | -€466 | -13.5% |
| Financial fixed assets | 28 | €9,592 | €9,632 | +€40 | +0.4% |
| Current assets | 29/58 | €4,625,096 | €3,513,050 | -€1.1m | -24.0% |
| Amounts receivable within one year | 40/41 | €4,299,109 | €3,277,525 | -€1.0m | -23.8% |
| Trade receivables | 40 | €3,682,702 | €2,595,695 | -€1.1m | -29.5% |
| Other amounts receivable | 41 | €616,407 | €681,830 | +€65,423 | +10.6% |
| Current investments | 50/53 | €46,250 | €46,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €175,704 | €141,768 | -€33,936 | -19.3% |
| Deferred charges and accrued income | 490/1 | €104,032 | €47,507 | -€56,526 | -54.3% |
| Total equity and liabilities | 10/49 | €4,684,178 | €3,531,779 | -€1.2m | -24.6% |
| Equity | 10/15 | €64,756 | -€436,104 | -€500,860 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €54,756 | €54,756 | = | 0.0% |
| Distributable reserves | 133 | €54,756 | €54,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€500,860 | -€500,860 | |
| Amounts payable | 17/49 | €4,619,422 | €3,967,883 | -€651,540 | -14.1% |
| Amounts payable within one year | 42/48 | €4,619,422 | €3,964,733 | -€654,690 | -14.2% |
| Trade debts | 44 | €4,474,154 | €3,888,840 | -€585,315 | -13.1% |
| Suppliers | 440/4 | €4,474,154 | €3,888,840 | -€585,315 | -13.1% |
| Advances received on contracts in progress | 46 | €75,332 | - | -€75,332 | |
| Taxes, remuneration and social security | 45 | €47,137 | €53,095 | +€5,957 | +12.6% |
| Remuneration and social security | 454/9 | €47,137 | €53,095 | +€5,957 | +12.6% |
| Other amounts payable | 47/48 | €22,798 | €22,798 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,150 | +€3,150 | |
| Remuneration, social security and pensions | 62 | €307,207 | €306,141 | -€1,065 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,670 | €6,945 | -€14,725 | -68.0% |
| Other operating charges | 640/8 | €1,289 | €628 | -€661 | -51.3% |
| Non-recurring operating charges | 66A | - | €12,022 | +€12,022 | |
| Gross operating margin | 9900 | €326,491 | -€36,614 | -€363,105 | |
| Operating profit (loss) | 9901 | -€3,674 | -€362,349 | -€358,675 | -9,762% |
| Financial income | 75/76B | €317,143 | €158,865 | -€158,279 | -49.9% |
| Recurring financial income | 75 | €317,143 | €158,865 | -€158,279 | -49.9% |
| Financial charges | 65/66B | €497,761 | €297,375 | -€200,386 | -40.3% |
| Recurring financial charges | 65 | €497,761 | €297,375 | -€200,386 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€184,292 | -€500,860 | -€316,568 | -172% |
| Income taxes | 67/77 | €37 | - | -€37 | |
| Profit (loss) for the period | 9904 | -€184,329 | -€500,860 | -€316,531 | -172% |
| Profit (loss) for the period to be appropriated | 9905 | -€184,329 | -€500,860 | -€316,531 | -172% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.