ARALIYA: what changed
Two fiscal 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.
ARALIYA
Largest movements
- Stocks and contracts +€300
up €300 (+12.5%), from €2,400 to €2,700
- Cash +€175
up €175 (+599.6%), from €29 to €204
mainly Other debts (+€762)
- Receivables within one year +€50
up €50 (+9.8%), from €513 to €564
- Other debts +€762
up €762 (+21.8%), from €3,494 to €4,256
- Profit (loss) carried forward -€236
down €236 (-3.5%), from -€6,751 to -€6,988
- Purchases and services -€2,257
down €2,257 (-78.6%), from €2,871 to €614
- Gross operating margin +€2,079
up €2,079 (+92.0%), from -€2,260 to -€181
- Turnover -€178
down €178 (-29.1%), from €612 to €434
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.
Cash bridge derived
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 | €2,943 | €3,468 | +€526 | +17.9% |
| Current assets | 29/58 | €2,943 | €3,468 | +€526 | +17.9% |
| Stocks and contracts in progress | 3 | €2,400 | €2,700 | +€300 | +12.5% |
| Stocks | 30/36 | €2,400 | €2,700 | +€300 | +12.5% |
| Amounts receivable within one year | 40/41 | €513 | €564 | +€50 | +9.8% |
| Other amounts receivable | 41 | €513 | €564 | +€50 | +9.8% |
| Cash at bank and in hand | 54/58 | €29 | €204 | +€175 | +599.6% |
| Total equity and liabilities | 10/49 | €2,943 | €3,468 | +€526 | +17.9% |
| Equity | 10/15 | -€551 | -€788 | -€236 | -42.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,751 | -€6,988 | -€236 | -3.5% |
| Amounts payable | 17/49 | €3,494 | €4,256 | +€762 | +21.8% |
| Amounts payable within one year | 42/48 | €3,494 | €4,256 | +€762 | +21.8% |
| Other amounts payable | 47/48 | €3,494 | €4,256 | +€762 | +21.8% |
| Turnover | 70 | €612 | €434 | -€178 | -29.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,871 | €614 | -€2,257 | -78.6% |
| Gross operating margin | 9900 | -€2,260 | -€181 | +€2,079 | +92.0% |
| Operating profit (loss) | 9901 | -€2,260 | -€181 | +€2,079 | +92.0% |
| Financial charges | 65/66B | €45 | €56 | +€11 | +24.4% |
| Recurring financial charges | 65 | €45 | €56 | +€11 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,305 | -€236 | +€2,068 | +89.7% |
| Profit (loss) for the period | 9904 | -€2,305 | -€236 | +€2,068 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,305 | -€236 | +€2,068 | +89.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.