ARAÑA SOFTWARE DEVELOPMENT: 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.
ARAÑA SOFTWARE DEVELOPMENT
Largest movements
- Cash -€15,933
down €15,933 (-98.6%), from €16,153 to €220
mainly Investment in fixed assets (net) (-€35,206) and Tax, wage and social debts (-€18,070)
- Tangible fixed assets +€13,578
up €13,578 (+11.7%), from €116,106 to €129,684
of which Land and buildings: +€12,090
- Receivables within one year -€6,168
down €6,168 (-6.8%), from €90,433 to €84,265
of which Other amounts receivable: -€3,182
- Debts after one year +€20,074
up €20,074 (+21.4%), from €93,892 to €113,966
- Tax, wage and social debts -€18,070
down €18,070 (-75.0%), from €24,092 to €6,022
- Reserves -€10,391
down €10,391 (-19.2%), from €54,167 to €43,775
of which Distributable reserves: -€10,391
- Gross operating margin -€32,818
down €32,818 (-57.3%), from €57,255 to €24,437
- Taxes -€19,163
down €19,163 (-99.1%), from €19,343 to €180
- Other operating charges -€6,998
down €6,998 (-69.5%), from €10,063 to €3,064
- Financial charges +€2,530
up €2,530 (+33.2%), from €7,611 to €10,141
- Depreciation +€1,548
up €1,548 (+7.7%), from €20,081 to €21,629
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 | €224,868 | €216,539 | -€8,329 | -3.7% |
| Fixed assets | 21/28 | €116,106 | €129,684 | +€13,578 | +11.7% |
| Tangible fixed assets | 22/27 | €116,106 | €129,684 | +€13,578 | +11.7% |
| Land and buildings | 22 | €109,417 | €121,507 | +€12,090 | +11.0% |
| Plant, machinery and equipment | 23 | €5,040 | €4,048 | -€991 | -19.7% |
| Furniture and vehicles | 24 | €1,650 | €4,129 | +€2,479 | +150.3% |
| Current assets | 29/58 | €108,762 | €86,855 | -€21,907 | -20.1% |
| Amounts receivable within one year | 40/41 | €90,433 | €84,265 | -€6,168 | -6.8% |
| Trade receivables | 40 | €9,892 | €6,906 | -€2,986 | -30.2% |
| Other amounts receivable | 41 | €80,541 | €77,359 | -€3,182 | -4.0% |
| Cash at bank and in hand | 54/58 | €16,153 | €220 | -€15,933 | -98.6% |
| Deferred charges and accrued income | 490/1 | €2,176 | €2,370 | +€194 | +8.9% |
| Total equity and liabilities | 10/49 | €224,868 | €216,539 | -€8,329 | -3.7% |
| Equity | 10/15 | €66,567 | €55,990 | -€10,577 | -15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €54,167 | €43,775 | -€10,391 | -19.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,307 | €41,915 | -€10,391 | -19.9% |
| Profit (loss) carried forward | 14 | - | -€186 | -€186 | |
| Amounts payable | 17/49 | €158,302 | €160,549 | +€2,247 | +1.4% |
| Amounts payable after more than one year | 17 | €93,892 | €113,966 | +€20,074 | +21.4% |
| Financial debts | 170/4 | €93,892 | €113,966 | +€20,074 | +21.4% |
| Amounts payable within one year | 42/48 | €64,409 | €46,567 | -€17,842 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €19,812 | €21,589 | +€1,777 | +9.0% |
| Trade debts | 44 | €18,839 | €18,957 | +€117 | +0.6% |
| Suppliers | 440/4 | €18,839 | €18,957 | +€117 | +0.6% |
| Taxes, remuneration and social security | 45 | €24,092 | €6,022 | -€18,070 | -75.0% |
| Taxes | 450/3 | €24,092 | €6,022 | -€18,070 | -75.0% |
| Other amounts payable | 47/48 | €1,666 | - | -€1,666 | |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,081 | €21,629 | +€1,548 | +7.7% |
| Other operating charges | 640/8 | €10,063 | €3,064 | -€6,998 | -69.5% |
| Gross operating margin | 9900 | €57,255 | €24,437 | -€32,818 | -57.3% |
| Operating profit (loss) | 9901 | €27,111 | -€256 | -€27,367 | |
| Financial income | 75/76B | €11 | €1 | -€10 | -95.4% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -95.4% |
| Financial charges | 65/66B | €7,611 | €10,141 | +€2,530 | +33.2% |
| Recurring financial charges | 65 | €7,611 | €10,141 | +€2,530 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €19,511 | -€10,397 | -€29,907 | |
| Income taxes | 67/77 | €19,343 | €180 | -€19,163 | -99.1% |
| Profit (loss) for the period | 9904 | €168 | -€10,577 | -€10,744 | |
| Profit (loss) for the period to be appropriated | 9905 | €168 | -€10,577 | -€10,744 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.