AARRAS TECHNICS: 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.
AARRAS TECHNICS
Largest movements
- Receivables within one year -€11,002
down €11,002 (-32.3%), from €34,042 to €23,040
of which Trade receivables: -€9,159
- Cash -€6,080
down €6,080 (-99.9%), from €6,085 to €5
mainly Net result for the year (-€9,183) and Tax, wage and social debts (-€8,697)
- Tangible fixed assets +€1,452
up €1,452 (+59.3%), from €2,447 to €3,899
of which Furniture and vehicles: +€2,080
- Deferred charges and accrued income -€637
down €637 (-84.1%), from €758 to €121
- Profit (loss) carried forward -€9,183
down €9,183, from €0 to -€9,183
- Tax, wage and social debts -€8,697
down €8,697 (-56.9%), from €15,293 to €6,597
- Accrued charges and deferred income +€1,152
up €1,152 (+45.0%), from €2,560 to €3,712
- Trade debts +€461
up €461 (+12.6%), from €3,667 to €4,127
- Gross operating margin -€61,386
down €61,386, from €53,078 to -€8,308
- Write-downs -€22,400
down €22,400 (-100.0%), from €22,400 to €0
- Taxes -€6,597
down €6,597 (-100.0%), from €6,597 to €0
- Financial charges -€2,712
down €2,712 (-88.7%), from €3,059 to €347
of which Non-recurring financial charges: -€2,450
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 | €43,332 | €27,065 | -€16,267 | -37.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,447 | €3,899 | +€1,452 | +59.3% |
| Tangible fixed assets | 22/27 | €2,447 | €3,899 | +€1,452 | +59.3% |
| Plant, machinery and equipment | 23 | €2,447 | €1,819 | -€628 | -25.7% |
| Furniture and vehicles | 24 | - | €2,080 | +€2,080 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €40,885 | €23,166 | -€17,719 | -43.3% |
| Amounts receivable within one year | 40/41 | €34,042 | €23,040 | -€11,002 | -32.3% |
| Trade receivables | 40 | €10,719 | €1,559 | -€9,159 | -85.5% |
| Other amounts receivable | 41 | €23,323 | €21,481 | -€1,842 | -7.9% |
| Cash at bank and in hand | 54/58 | €6,085 | €5 | -€6,080 | -99.9% |
| Deferred charges and accrued income | 490/1 | €758 | €121 | -€637 | -84.1% |
| Total equity and liabilities | 10/49 | €43,332 | €27,065 | -€16,267 | -37.5% |
| Equity | 10/15 | €21,812 | €12,629 | -€9,183 | -42.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €13,812 | €13,812 | = | 0.0% |
| Distributable reserves | 133 | €13,812 | €13,812 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€9,183 | -€9,183 | |
| Amounts payable | 17/49 | €21,520 | €14,436 | -€7,084 | -32.9% |
| Amounts payable within one year | 42/48 | €18,960 | €10,724 | -€8,236 | -43.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,667 | €4,127 | +€461 | +12.6% |
| Suppliers | 440/4 | €3,667 | €4,127 | +€461 | +12.6% |
| Taxes, remuneration and social security | 45 | €15,293 | €6,597 | -€8,697 | -56.9% |
| Taxes | 450/3 | €15,293 | €6,597 | -€8,697 | -56.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,560 | €3,712 | +€1,152 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €1,441 | +€513 | +55.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,400 | €0 | -€22,400 | -100.0% |
| Other operating charges | 640/8 | €118 | €170 | +€52 | +44.0% |
| Gross operating margin | 9900 | €53,078 | -€8,308 | -€61,386 | |
| Operating profit (loss) | 9901 | €29,632 | -€9,918 | -€39,550 | |
| Financial income | 75/76B | €619 | €1,081 | +€463 | +74.8% |
| Recurring financial income | 75 | €619 | €1,081 | +€463 | +74.8% |
| Financial charges | 65/66B | €3,059 | €347 | -€2,712 | -88.7% |
| Recurring financial charges | 65 | €609 | €347 | -€262 | -43.1% |
| Non-recurring financial charges | 66B | €2,450 | €0 | -€2,450 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €27,192 | -€9,183 | -€36,375 | |
| Income taxes | 67/77 | €6,597 | €0 | -€6,597 | -100.0% |
| Profit (loss) for the period | 9904 | €20,595 | -€9,183 | -€29,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,595 | -€9,183 | -€29,778 |
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 11 October 2026 via checked.be.