AARYAN: 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.
AARYAN
Largest movements
- Cash +€3,979
up €3,979 (+67.5%), from €5,890 to €9,869
mainly Trade debts (+€4,041) and Depreciation (+€3,733)
- Tangible fixed assets -€3,733
down €3,733 (-3.8%), from €98,624 to €94,891
of which Land and buildings: -€3,333
- Stocks and contracts +€2,579
up €2,579 (+8.3%), from €31,010 to €33,589
- Debts after one year -€5,009
down €5,009 (-7.1%), from €70,246 to €65,237
- Trade debts +€4,041
up €4,041 (+24.0%), from €16,868 to €20,909
- Other debts +€2,555
up €2,555 (+8,224%), from €31 to €2,586
- Gross operating margin -€1,799
down €1,799 (-14.3%), from €12,547 to €10,748
- Other operating charges -€1,625
down €1,625 (-35.9%), from €4,531 to €2,906
- Financial income -€229
down €229 (-99.5%), from €230 to €1
- Financial charges -€181
down €181 (-7.5%), from €2,421 to €2,240
- Depreciation +€157
up €157 (+4.4%), from €3,576 to €3,733
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 | €135,564 | €138,509 | +€2,944 | +2.2% |
| Fixed assets | 21/28 | €98,624 | €94,891 | -€3,733 | -3.8% |
| Tangible fixed assets | 22/27 | €98,624 | €94,891 | -€3,733 | -3.8% |
| Land and buildings | 22 | €97,667 | €94,334 | -€3,333 | -3.4% |
| Plant, machinery and equipment | 23 | €957 | €557 | -€400 | -41.8% |
| Current assets | 29/58 | €36,941 | €43,618 | +€6,677 | +18.1% |
| Stocks and contracts in progress | 3 | €31,010 | €33,589 | +€2,579 | +8.3% |
| Stocks | 30/36 | €31,010 | €33,589 | +€2,579 | +8.3% |
| Cash at bank and in hand | 54/58 | €5,890 | €9,869 | +€3,979 | +67.5% |
| Deferred charges and accrued income | 490/1 | €41 | €161 | +€120 | +292% |
| Total equity and liabilities | 10/49 | €135,564 | €138,509 | +€2,944 | +2.2% |
| Equity | 10/15 | €42,044 | €43,345 | +€1,301 | +3.1% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €11,274 | €12,575 | +€1,301 | +11.5% |
| Distributable reserves | 133 | €11,274 | €12,575 | +€1,301 | +11.5% |
| Profit (loss) carried forward | 14 | €16,770 | €16,770 | = | 0.0% |
| Amounts payable | 17/49 | €93,520 | €95,164 | +€1,643 | +1.8% |
| Amounts payable after more than one year | 17 | €70,246 | €65,237 | -€5,009 | -7.1% |
| Financial debts | 170/4 | €70,246 | €65,237 | -€5,009 | -7.1% |
| Amounts payable within one year | 42/48 | €23,274 | €29,927 | +€6,653 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €4,158 | €4,630 | +€472 | +11.4% |
| Trade debts | 44 | €16,868 | €20,909 | +€4,041 | +24.0% |
| Suppliers | 440/4 | €16,868 | €20,909 | +€4,041 | +24.0% |
| Taxes, remuneration and social security | 45 | €2,217 | €1,802 | -€415 | -18.7% |
| Taxes | 450/3 | €2,217 | €1,802 | -€415 | -18.7% |
| Other amounts payable | 47/48 | €31 | €2,586 | +€2,555 | +8,224% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,576 | €3,733 | +€157 | +4.4% |
| Other operating charges | 640/8 | €4,531 | €2,906 | -€1,625 | -35.9% |
| Gross operating margin | 9900 | €12,547 | €10,748 | -€1,799 | -14.3% |
| Operating profit (loss) | 9901 | €4,440 | €4,108 | -€332 | -7.5% |
| Financial income | 75/76B | €230 | €1 | -€229 | -99.5% |
| Recurring financial income | 75 | €230 | €1 | -€229 | -99.5% |
| Financial charges | 65/66B | €2,421 | €2,240 | -€181 | -7.5% |
| Recurring financial charges | 65 | €2,421 | €2,240 | -€181 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €2,249 | €1,870 | -€379 | -16.9% |
| Income taxes | 67/77 | €640 | €569 | -€71 | -11.1% |
| Profit (loss) for the period | 9904 | €1,609 | €1,301 | -€308 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,609 | €1,301 | -€308 | -19.1% |
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 14 October 2026 via checked.be.