AARYA DIMON: 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.
AARYA DIMON
Largest movements
- Stocks and contracts -€1.3m
down €1.3m (-57.9%), from €2.2m to €939,032
- Receivables within one year -€1.2m
down €1.2m (-49.6%), from €2.5m to €1.2m
of which Trade receivables: -€1.3m
- Cash +€682,832
up €682,832 (+77.5%), from €880,632 to €1.6m
mainly Stocks and contracts (+€1.3m) and Receivables within one year (+€1.2m)
- Trade debts -€999,097
down €999,097 (-65.8%), from €1.5m to €519,973
- Profit (loss) carried forward -€649,764
new in 2025: -€649,764
- Other debts -€206,291
down €206,291 (-91.3%), from €226,061 to €19,770
- Other operating charges +€309,343
up €309,343 (+9,827%), from €3,148 to €312,491
- Gross operating margin -€240,064
down €240,064 (-262%), from -€91,753 to -€331,818
- Financial income -€24,385
down €24,385 (-38.5%), from €63,265 to €38,881
- Depreciation +€16,482
up €16,482 (+218%), from €7,566 to €24,049
- Taxes +€12,953
up €12,953, from -€1,978 to €10,975
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 | €5,727,500 | €3,870,153 | -€1.9m | -32.4% |
| Fixed assets | 21/28 | €154,136 | €130,087 | -€24,049 | -15.6% |
| Tangible fixed assets | 22/27 | €154,136 | €130,087 | -€24,049 | -15.6% |
| Land and buildings | 22 | €113,825 | €108,896 | -€4,928 | -4.3% |
| Plant, machinery and equipment | 23 | €38,472 | €20,663 | -€17,809 | -46.3% |
| Furniture and vehicles | 24 | €1,839 | €528 | -€1,311 | -71.3% |
| Current assets | 29/58 | €5,573,364 | €3,740,066 | -€1.8m | -32.9% |
| Stocks and contracts in progress | 3 | €2,229,962 | €939,032 | -€1.3m | -57.9% |
| Stocks | 30/36 | €2,229,962 | €939,032 | -€1.3m | -57.9% |
| Amounts receivable within one year | 40/41 | €2,454,034 | €1,237,570 | -€1.2m | -49.6% |
| Trade receivables | 40 | €2,420,948 | €1,111,729 | -€1.3m | -54.1% |
| Other amounts receivable | 41 | €33,086 | €125,842 | +€92,755 | +280% |
| Cash at bank and in hand | 54/58 | €880,632 | €1,563,464 | +€682,832 | +77.5% |
| Deferred charges and accrued income | 490/1 | €8,736 | - | -€8,736 | |
| Total equity and liabilities | 10/49 | €5,727,500 | €3,870,153 | -€1.9m | -32.4% |
| Equity | 10/15 | €3,979,484 | €3,329,720 | -€649,764 | -16.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €3,960,934 | €3,960,934 | = | 0.0% |
| Distributable reserves | 133 | €3,960,934 | €3,960,934 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€649,764 | -€649,764 | |
| Amounts payable | 17/49 | €1,748,016 | €540,433 | -€1.2m | -69.1% |
| Amounts payable within one year | 42/48 | €1,748,016 | €540,433 | -€1.2m | -69.1% |
| Trade debts | 44 | €1,519,071 | €519,973 | -€999,097 | -65.8% |
| Suppliers | 440/4 | €1,519,071 | €519,973 | -€999,097 | -65.8% |
| Taxes, remuneration and social security | 45 | €2,885 | €690 | -€2,195 | -76.1% |
| Taxes | 450/3 | €2,885 | €690 | -€2,195 | -76.1% |
| Other amounts payable | 47/48 | €226,061 | €19,770 | -€206,291 | -91.3% |
| Non-recurring operating income | 76A | - | €8,257 | +€8,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,566 | €24,049 | +€16,482 | +218% |
| Other operating charges | 640/8 | €3,148 | €312,491 | +€309,343 | +9,827% |
| Gross operating margin | 9900 | -€91,753 | -€331,818 | -€240,064 | -262% |
| Operating profit (loss) | 9901 | -€102,468 | -€668,357 | -€565,889 | -552% |
| Financial income | 75/76B | €63,265 | €38,881 | -€24,385 | -38.5% |
| Recurring financial income | 75 | €63,265 | €38,881 | -€24,385 | -38.5% |
| Financial charges | 65/66B | €11,317 | €9,312 | -€2,004 | -17.7% |
| Recurring financial charges | 65 | €11,317 | €9,312 | -€2,004 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€50,519 | -€638,789 | -€588,270 | -1,164% |
| Income taxes | 67/77 | -€1,978 | €10,975 | +€12,953 | |
| Profit (loss) for the period | 9904 | -€48,541 | -€649,764 | -€601,223 | -1,239% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,541 | -€649,764 | -€601,223 | -1,239% |
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.