ARA HOME: 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.
ARA HOME
Largest movements
- Cash +€32,973
up €32,973 (+84.8%), from €38,879 to €71,852
mainly Trade debts (+€86,065) and Accrued charges and deferred income (+€4,987)
- Receivables within one year +€26,585
up €26,585 (+2,314%), from €1,149 to €27,734
of which Trade receivables: +€27,320
- Stocks and contracts +€6,603
up €6,603 (+1.6%), from €424,441 to €431,044
- Trade debts +€86,065
up €86,065 (+30.1%), from €285,531 to €371,596
- Profit (loss) carried forward -€30,132
down €30,132 (-27.2%), from €110,602 to €80,471
- Staff costs -€99,535
down €99,535 (-49.7%), from €200,260 to €100,725
- Gross operating margin -€81,966
down €81,966 (-51.9%), from €158,054 to €76,087
- Financial charges -€5,447
down €5,447 (-73.2%), from €7,440 to €1,993
- Financial income -€2,146
down €2,146 (-95.2%), from €2,254 to €108
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 | €481,812 | €540,661 | +€58,849 | +12.2% |
| Fixed assets | 21/28 | €13,188 | €10,031 | -€3,157 | -23.9% |
| Tangible fixed assets | 22/27 | €13,188 | €10,031 | -€3,157 | -23.9% |
| Land and buildings | 22 | €4,224 | €3,712 | -€512 | -12.1% |
| Plant, machinery and equipment | 23 | €852 | €557 | -€295 | -34.6% |
| Furniture and vehicles | 24 | €8,112 | €5,762 | -€2,350 | -29.0% |
| Current assets | 29/58 | €468,624 | €530,630 | +€62,006 | +13.2% |
| Stocks and contracts in progress | 3 | €424,441 | €431,044 | +€6,603 | +1.6% |
| Stocks | 30/36 | €424,441 | €431,044 | +€6,603 | +1.6% |
| Amounts receivable within one year | 40/41 | €1,149 | €27,734 | +€26,585 | +2,314% |
| Trade receivables | 40 | €414 | €27,734 | +€27,320 | +6,607% |
| Other amounts receivable | 41 | €735 | €0 | -€735 | -100% |
| Cash at bank and in hand | 54/58 | €38,879 | €71,852 | +€32,973 | +84.8% |
| Deferred charges and accrued income | 490/1 | €4,155 | €0 | -€4,155 | -100% |
| Total equity and liabilities | 10/49 | €481,812 | €540,661 | +€58,849 | +12.2% |
| Equity | 10/15 | €160,102 | €129,971 | -€30,132 | -18.8% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,602 | €80,471 | -€30,132 | -27.2% |
| Amounts payable | 17/49 | €321,710 | €410,690 | +€88,980 | +27.7% |
| Amounts payable within one year | 42/48 | €321,710 | €405,703 | +€83,993 | +26.1% |
| Trade debts | 44 | €285,531 | €371,596 | +€86,065 | +30.1% |
| Suppliers | 440/4 | €285,531 | €371,596 | +€86,065 | +30.1% |
| Taxes, remuneration and social security | 45 | €30,961 | €29,734 | -€1,227 | -4.0% |
| Taxes | 450/3 | €11,770 | €19,076 | +€7,306 | +62.1% |
| Remuneration and social security | 454/9 | €19,191 | €10,658 | -€8,533 | -44.5% |
| Other amounts payable | 47/48 | €5,218 | €4,374 | -€844 | -16.2% |
| Accrued charges and deferred income | 492/3 | - | €4,987 | +€4,987 | |
| Remuneration, social security and pensions | 62 | €200,260 | €100,725 | -€99,535 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,566 | €3,157 | -€1,409 | -30.9% |
| Other operating charges | 640/8 | €772 | €453 | -€319 | -41.3% |
| Gross operating margin | 9900 | €158,054 | €76,087 | -€81,966 | -51.9% |
| Operating profit (loss) | 9901 | -€47,543 | -€28,247 | +€19,297 | +40.6% |
| Financial income | 75/76B | €2,254 | €108 | -€2,146 | -95.2% |
| Recurring financial income | 75 | €2,254 | €108 | -€2,146 | -95.2% |
| Financial charges | 65/66B | €7,440 | €1,993 | -€5,447 | -73.2% |
| Recurring financial charges | 65 | €7,440 | €1,993 | -€5,447 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | -€52,729 | -€30,132 | +€22,597 | +42.9% |
| Income taxes | 67/77 | €14 | €0 | -€14 | -100% |
| Profit (loss) for the period | 9904 | -€52,743 | -€30,132 | +€22,612 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,743 | -€30,132 | +€22,612 | +42.9% |
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.