ARAN Communication: 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.
ARAN Communication
Largest movements
- Cash -€24,897
down €24,897 (-29.2%), from €85,159 to €60,261
mainly Current investments (-€19,869) and Receivables within one year (-€8,306)
- Current investments +€19,869
up €19,869 (+51.2%), from €38,804 to €58,673
- Receivables within one year +€8,306
up €8,306 (+44.7%), from €18,585 to €26,892
of which Other amounts receivable: +€5,581
- Tangible fixed assets -€6,116
down €6,116 (-14.9%), from €41,011 to €34,895
of which Land and buildings: -€5,932
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€3,528
up €3,528, from -€2,221 to €1,307
- Gross operating margin -€2,394
down €2,394 (-19.3%), from €12,379 to €9,986
- Taxes -€1,296
down €1,296 (-47.6%), from €2,721 to €1,425
- Depreciation -€427
down €427 (-5.6%), from €7,600 to €7,174
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 | €229,464 | €226,824 | -€2,640 | -1.2% |
| Fixed assets | 21/28 | €41,011 | €34,895 | -€6,116 | -14.9% |
| Tangible fixed assets | 22/27 | €41,011 | €34,895 | -€6,116 | -14.9% |
| Land and buildings | 22 | €36,869 | €30,937 | -€5,932 | -16.1% |
| Plant, machinery and equipment | 23 | €1,504 | €1,776 | +€272 | +18.1% |
| Furniture and vehicles | 24 | €2,038 | €1,582 | -€456 | -22.4% |
| Other tangible fixed assets | 26 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €188,453 | €191,929 | +€3,476 | +1.8% |
| Amounts receivable after more than one year | 29 | €43,000 | €43,000 | = | 0.0% |
| Other amounts receivable | 291 | €43,000 | €43,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,585 | €26,892 | +€8,306 | +44.7% |
| Trade receivables | 40 | €1,174 | €3,899 | +€2,725 | +232% |
| Other amounts receivable | 41 | €17,412 | €22,993 | +€5,581 | +32.1% |
| Current investments | 50/53 | €38,804 | €58,673 | +€19,869 | +51.2% |
| Cash at bank and in hand | 54/58 | €85,159 | €60,261 | -€24,897 | -29.2% |
| Deferred charges and accrued income | 490/1 | €2,905 | €3,103 | +€197 | +6.8% |
| Total equity and liabilities | 10/49 | €229,464 | €226,824 | -€2,640 | -1.2% |
| Equity | 10/15 | €225,608 | €225,890 | +€282 | +0.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Revaluation surpluses | 12 | €972 | €972 | = | 0.0% |
| Reserves | 13 | €205,886 | €206,168 | +€282 | +0.1% |
| Non-distributable reserves | 130/1 | €199,119 | €199,401 | +€282 | +0.1% |
| Other | 1319 | €199,119 | €199,401 | +€282 | +0.1% |
| Tax-exempt reserves | 132 | €567 | €567 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Amounts payable | 17/49 | €3,857 | €935 | -€2,922 | -75.8% |
| Amounts payable within one year | 42/48 | €3,857 | €935 | -€2,922 | -75.8% |
| Trade debts | 44 | €2,381 | €760 | -€1,621 | -68.1% |
| Suppliers | 440/4 | €2,381 | €760 | -€1,621 | -68.1% |
| Taxes, remuneration and social security | 45 | €1,475 | €175 | -€1,301 | -88.2% |
| Taxes | 450/3 | €1,475 | €175 | -€1,301 | -88.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,600 | €7,174 | -€427 | -5.6% |
| Other operating charges | 640/8 | €2,251 | €2,265 | +€14 | +0.6% |
| Gross operating margin | 9900 | €12,379 | €9,986 | -€2,394 | -19.3% |
| Operating profit (loss) | 9901 | €2,528 | €547 | -€1,981 | -78.4% |
| Financial income | 75/76B | €2,530 | €2,466 | -€63 | -2.5% |
| Recurring financial income | 75 | €2,530 | €2,466 | -€63 | -2.5% |
| Financial charges | 65/66B | -€2,221 | €1,307 | +€3,528 | |
| Recurring financial charges | 65 | -€2,221 | €1,307 | +€3,528 | |
| Profit (loss) for the period before taxes | 9903 | €7,279 | €1,707 | -€5,572 | -76.6% |
| Income taxes | 67/77 | €2,721 | €1,425 | -€1,296 | -47.6% |
| Profit (loss) for the period | 9904 | €4,558 | €282 | -€4,276 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,558 | €282 | -€4,276 | -93.8% |
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 18 October 2026 via checked.be.