ARAD EA: 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.
ARAD EA
Largest movements
- Tangible fixed assets -€4,942
down €4,942 (-24.4%), from €20,212 to €15,270
of which Plant, machinery and equipment: -€4,271
- Cash -€1,221
down €1,221 (-95.3%), from €1,281 to €60
mainly Other debts (-€5,613) and Net result for the year (-€1,733)
- Receivables within one year +€466
up €466 (+1,755%), from €27 to €492
of which Trade receivables: +€492
- Other debts -€5,613
down €5,613 (-28.7%), from €19,557 to €13,944
- Profit (loss) carried forward -€1,733
down €1,733 (-13.5%), from -€12,810 to -€14,543
- Trade debts +€1,323
up €1,323 (+113%), from €1,172 to €2,495
- Tax, wage and social debts +€326
new in 2025: €326
- Depreciation +€4,942
new in 2025: €4,942
- Gross operating margin +€3,169
up €3,169 (+278%), from €1,142 to €4,310
- Other operating charges +€626
up €626 (+161%), from €387 to €1,013
- Financial charges -€186
down €186 (-67.7%), from €275 to €89
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 | €26,519 | €20,822 | -€5,698 | -21.5% |
| Fixed assets | 21/28 | €20,212 | €15,270 | -€4,942 | -24.4% |
| Tangible fixed assets | 22/27 | €20,212 | €15,270 | -€4,942 | -24.4% |
| Plant, machinery and equipment | 23 | €17,317 | €13,046 | -€4,271 | -24.7% |
| Furniture and vehicles | 24 | €2,895 | €2,224 | -€671 | -23.2% |
| Current assets | 29/58 | €6,308 | €5,552 | -€756 | -12.0% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27 | €492 | +€466 | +1,755% |
| Trade receivables | 40 | - | €492 | +€492 | |
| Other amounts receivable | 41 | €27 | €0 | -€27 | -100% |
| Cash at bank and in hand | 54/58 | €1,281 | €60 | -€1,221 | -95.3% |
| Total equity and liabilities | 10/49 | €26,519 | €20,822 | -€5,698 | -21.5% |
| Equity | 10/15 | €5,790 | €4,057 | -€1,733 | -29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,810 | -€14,543 | -€1,733 | -13.5% |
| Amounts payable | 17/49 | €20,729 | €16,765 | -€3,965 | -19.1% |
| Amounts payable within one year | 42/48 | €20,729 | €16,765 | -€3,965 | -19.1% |
| Trade debts | 44 | €1,172 | €2,495 | +€1,323 | +113% |
| Suppliers | 440/4 | €1,172 | €2,495 | +€1,323 | +113% |
| Taxes, remuneration and social security | 45 | - | €326 | +€326 | |
| Taxes | 450/3 | - | €326 | +€326 | |
| Other amounts payable | 47/48 | €19,557 | €13,944 | -€5,613 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,942 | +€4,942 | |
| Other operating charges | 640/8 | €387 | €1,013 | +€626 | +161% |
| Gross operating margin | 9900 | €1,142 | €4,310 | +€3,169 | +278% |
| Operating profit (loss) | 9901 | €754 | -€1,644 | -€2,398 | |
| Financial charges | 65/66B | €275 | €89 | -€186 | -67.7% |
| Recurring financial charges | 65 | €275 | €89 | -€186 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €480 | -€1,733 | -€2,213 | |
| Profit (loss) for the period | 9904 | €480 | -€1,733 | -€2,213 | |
| Profit (loss) for the period to be appropriated | 9905 | €480 | -€1,733 | -€2,213 |
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 22 October 2026 via checked.be.