ARA1000: 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.
ARA1000
Largest movements
- Receivables within one year +€119,879
up €119,879 (+475%), from €25,233 to €145,113
of which Trade receivables: +€108,924
- Cash -€20,095
down €20,095 (-7.2%), from €277,644 to €257,549
mainly Receivables within one year (-€119,879) and Trade debts (-€9,263)
- Profit (loss) carried forward +€110,722
up €110,722 (+47.0%), from €235,610 to €346,332
- Trade debts -€9,263
down €9,263 (-29.5%), from €31,405 to €22,143
- Gross operating margin +€114,649
up €114,649 (+104%), from €110,537 to €225,186
- Taxes +€31,668
up €31,668 (+201%), from €15,724 to €47,392
- Staff costs +€13,178
up €13,178 (+23.5%), from €56,102 to €69,279
- Financial income +€10,338
up €10,338 (+2,247%), from €460 to €10,798
of which Non-recurring financial income: +€10,403
- Depreciation -€3,955
down €3,955 (-88.5%), from €4,471 to €516
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 | €305,395 | €403,783 | +€98,388 | +32.2% |
| Fixed assets | 21/28 | €612 | €96 | -€516 | -84.3% |
| Tangible fixed assets | 22/27 | €516 | - | -€516 | |
| Furniture and vehicles | 24 | €516 | - | -€516 | |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €304,783 | €403,688 | +€98,905 | +32.5% |
| Amounts receivable within one year | 40/41 | €25,233 | €145,113 | +€119,879 | +475% |
| Trade receivables | 40 | €20,829 | €129,752 | +€108,924 | +523% |
| Other amounts receivable | 41 | €4,404 | €15,360 | +€10,956 | +249% |
| Cash at bank and in hand | 54/58 | €277,644 | €257,549 | -€20,095 | -7.2% |
| Deferred charges and accrued income | 490/1 | €1,906 | €1,026 | -€880 | -46.2% |
| Total equity and liabilities | 10/49 | €305,395 | €403,783 | +€98,388 | +32.2% |
| Equity | 10/15 | €257,610 | €368,332 | +€110,722 | +43.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,610 | €346,332 | +€110,722 | +47.0% |
| Amounts payable | 17/49 | €47,785 | €35,452 | -€12,333 | -25.8% |
| Amounts payable within one year | 42/48 | €47,785 | €35,452 | -€12,333 | -25.8% |
| Trade debts | 44 | €31,405 | €22,143 | -€9,263 | -29.5% |
| Suppliers | 440/4 | €31,405 | €22,143 | -€9,263 | -29.5% |
| Taxes, remuneration and social security | 45 | €16,339 | €13,296 | -€3,043 | -18.6% |
| Taxes | 450/3 | €5,915 | €2,392 | -€3,523 | -59.6% |
| Remuneration and social security | 454/9 | €10,424 | €10,903 | +€480 | +4.6% |
| Other amounts payable | 47/48 | €41 | €13 | -€28 | -67.6% |
| Remuneration, social security and pensions | 62 | €56,102 | €69,279 | +€13,178 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,471 | €516 | -€3,955 | -88.5% |
| Other operating charges | 640/8 | €6,537 | €3,983 | -€2,554 | -39.1% |
| Gross operating margin | 9900 | €110,537 | €225,186 | +€114,649 | +104% |
| Operating profit (loss) | 9901 | €43,427 | €151,408 | +€107,981 | +249% |
| Financial income | 75/76B | €460 | €10,798 | +€10,338 | +2,247% |
| Recurring financial income | 75 | €460 | €395 | -€65 | -14.1% |
| Non-recurring financial income | 76B | - | €10,403 | +€10,403 | |
| Financial charges | 65/66B | €3,374 | €4,092 | +€718 | +21.3% |
| Recurring financial charges | 65 | €2,251 | €2,358 | +€107 | +4.8% |
| Non-recurring financial charges | 66B | €1,123 | €1,734 | +€611 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €40,513 | €158,114 | +€117,601 | +290% |
| Income taxes | 67/77 | €15,724 | €47,392 | +€31,668 | +201% |
| Profit (loss) for the period | 9904 | €24,789 | €110,722 | +€85,933 | +347% |
| Profit (loss) for the period to be appropriated | 9905 | €24,789 | €110,722 | +€85,933 | +347% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.