AARYA: 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.
AARYA
Largest movements
- Receivables within one year -€8,190
down €8,190 (-36.4%), from €22,493 to €14,303
of which Other amounts receivable: -€8,171
- Cash -€7,185
down €7,185 (-25.6%), from €28,042 to €20,858
mainly Net result for the year (-€9,688) and Stocks and contracts (-€1,885)
- Stocks and contracts +€1,885
up €1,885 (+6.3%), from €29,734 to €31,619
- Profit (loss) carried forward -€9,688
down €9,688 (-207.3%), from -€4,674 to -€14,362
- Trade debts -€1,855
down €1,855 (-11.3%), from €16,389 to €14,534
- Tax, wage and social debts -€1,747
down €1,747 (-7.6%), from €23,046 to €21,299
of which Taxes: -€1,747
- Gross operating margin -€15,813
down €15,813, from €11,669 to -€4,144
- Other operating charges -€634
down €634 (-13.3%), from €4,753 to €4,119
- Financial charges -€370
down €370 (-30.5%), from €1,212 to €842
- Depreciation -€320
no longer reported in 2024 (was €320)
- Taxes -€303
no longer reported in 2024 (was €303)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,455 | €70,140 | -€13,315 | -16.0% |
| Fixed assets | 21/28 | €3,185 | €3,185 | = | 0.0% |
| Financial fixed assets | 28 | €3,185 | €3,185 | = | 0.0% |
| Current assets | 29/58 | €80,270 | €66,955 | -€13,315 | -16.6% |
| Stocks and contracts in progress | 3 | €29,734 | €31,619 | +€1,885 | +6.3% |
| Stocks | 30/36 | €29,734 | €31,619 | +€1,885 | +6.3% |
| Amounts receivable within one year | 40/41 | €22,493 | €14,303 | -€8,190 | -36.4% |
| Trade receivables | 40 | €19 | - | -€19 | |
| Other amounts receivable | 41 | €22,474 | €14,303 | -€8,171 | -36.4% |
| Cash at bank and in hand | 54/58 | €28,042 | €20,858 | -€7,185 | -25.6% |
| Deferred charges and accrued income | 490/1 | - | €175 | +€175 | |
| Total equity and liabilities | 10/49 | €83,455 | €70,140 | -€13,315 | -16.0% |
| Equity | 10/15 | €11,125 | €1,437 | -€9,688 | -87.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,600 | €9,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,361 | €1,361 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,361 | €1,361 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,239 | €8,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,674 | -€14,362 | -€9,688 | -207.3% |
| Amounts payable | 17/49 | €72,329 | €68,702 | -€3,627 | -5.0% |
| Amounts payable within one year | 42/48 | €72,329 | €68,702 | -€3,627 | -5.0% |
| Trade debts | 44 | €16,389 | €14,534 | -€1,855 | -11.3% |
| Suppliers | 440/4 | €16,389 | €14,534 | -€1,855 | -11.3% |
| Taxes, remuneration and social security | 45 | €23,046 | €21,299 | -€1,747 | -7.6% |
| Taxes | 450/3 | €7,125 | €5,378 | -€1,747 | -24.5% |
| Remuneration and social security | 454/9 | €15,921 | €15,921 | = | 0.0% |
| Other amounts payable | 47/48 | €32,894 | €32,869 | -€25 | -0.1% |
| Remuneration, social security and pensions | 62 | €466 | €583 | +€117 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | - | -€320 | |
| Other operating charges | 640/8 | €4,753 | €4,119 | -€634 | -13.3% |
| Gross operating margin | 9900 | €11,669 | -€4,144 | -€15,813 | |
| Operating profit (loss) | 9901 | €6,130 | -€8,846 | -€14,976 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,212 | €842 | -€370 | -30.5% |
| Recurring financial charges | 65 | €1,212 | €842 | -€370 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €4,918 | -€9,688 | -€14,606 | |
| Income taxes | 67/77 | €303 | - | -€303 | |
| Profit (loss) for the period | 9904 | €4,615 | -€9,688 | -€14,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,615 | -€9,688 | -€14,303 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.