Aralia: 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.
Aralia
Largest movements
- Cash +€7,322
up €7,322 (+69.0%), from €10,608 to €17,930
mainly Net result for the year (+€10,205) and Trade debts (+€1,710)
- Receivables within one year +€5,350
up €5,350 (+26.4%), from €20,264 to €25,614
of which Other amounts receivable: +€6,336
- Deferred charges and accrued income +€1,022
up €1,022 (+831%), from €123 to €1,145
- Tangible fixed assets -€540
down €540 (-17.3%), from €3,125 to €2,585
- Reserves +€12,065
up €12,065 (+318%), from €3,791 to €15,855
- Contributions -€1,860
down €1,860 (-9.1%), from €20,452 to €18,592
- Trade debts +€1,710
up €1,710 (+29.3%), from €5,833 to €7,543
- Tax, wage and social debts +€1,240
up €1,240 (+30.7%), from €4,045 to €5,285
- Gross operating margin +€13,282
up €13,282 (+865%), from €1,535 to €14,817
- Taxes +€2,909
up €2,909 (+2,490%), from €117 to €3,026
- Depreciation -€223
down €223 (-29.3%), from €763 to €540
- Other operating charges -€207
down €207 (-19.9%), from €1,040 to €834
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 | €34,121 | €47,275 | +€13,154 | +38.6% |
| Fixed assets | 21/28 | €3,125 | €2,585 | -€540 | -17.3% |
| Tangible fixed assets | 22/27 | €3,125 | €2,585 | -€540 | -17.3% |
| Plant, machinery and equipment | 23 | €3,125 | €2,585 | -€540 | -17.3% |
| Current assets | 29/58 | €30,996 | €44,689 | +€13,694 | +44.2% |
| Amounts receivable within one year | 40/41 | €20,264 | €25,614 | +€5,350 | +26.4% |
| Trade receivables | 40 | €7,226 | €6,239 | -€986 | -13.6% |
| Other amounts receivable | 41 | €13,039 | €19,375 | +€6,336 | +48.6% |
| Cash at bank and in hand | 54/58 | €10,608 | €17,930 | +€7,322 | +69.0% |
| Deferred charges and accrued income | 490/1 | €123 | €1,145 | +€1,022 | +831% |
| Total equity and liabilities | 10/49 | €34,121 | €47,275 | +€13,154 | +38.6% |
| Equity | 10/15 | €24,243 | €34,447 | +€10,205 | +42.1% |
| Contributions | 10/11 | €20,452 | €18,592 | -€1,860 | -9.1% |
| Reserves | 13 | €3,791 | €15,855 | +€12,065 | +318% |
| Distributable reserves | 133 | €3,791 | €15,855 | +€12,065 | +318% |
| Amounts payable | 17/49 | €9,878 | €12,828 | +€2,950 | +29.9% |
| Amounts payable within one year | 42/48 | €9,878 | €12,828 | +€2,950 | +29.9% |
| Trade debts | 44 | €5,833 | €7,543 | +€1,710 | +29.3% |
| Suppliers | 440/4 | €5,833 | €7,543 | +€1,710 | +29.3% |
| Taxes, remuneration and social security | 45 | €4,045 | €5,285 | +€1,240 | +30.7% |
| Taxes | 450/3 | €4,045 | €5,285 | +€1,240 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €540 | -€223 | -29.3% |
| Other operating charges | 640/8 | €1,040 | €834 | -€207 | -19.9% |
| Gross operating margin | 9900 | €1,535 | €14,817 | +€13,282 | +865% |
| Operating profit (loss) | 9901 | -€268 | €13,444 | +€13,711 | |
| Financial income | 75/76B | €89 | €1 | -€88 | -99.2% |
| Recurring financial income | 75 | €89 | €1 | -€88 | -99.2% |
| Financial charges | 65/66B | €91 | €214 | +€123 | +135% |
| Recurring financial charges | 65 | €91 | €214 | +€123 | +135% |
| Profit (loss) for the period before taxes | 9903 | -€270 | €13,230 | +€13,500 | |
| Income taxes | 67/77 | €117 | €3,026 | +€2,909 | +2,490% |
| Profit (loss) for the period | 9904 | -€387 | €10,205 | +€10,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€387 | €10,205 | +€10,592 |
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 13 October 2026 via checked.be.