ARANCINI & CO: 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.
ARANCINI & CO
Largest movements
- Cash -€5,807
down €5,807 (-47.6%), from €12,189 to €6,382
mainly Other debts (-€9,250) and Investment in fixed assets (net) (-€3,061)
- Stocks and contracts +€2,626
up €2,626 (+251.7%), from €1,043 to €3,669
- Deferred charges and accrued income -€266
down €266 (-55.8%), from €477 to €211
- Other debts -€9,250
down €9,250 (-98.4%), from €9,400 to €149
- Trade debts +€4,847
up €4,847 (+512.2%), from €946 to €5,793
- Accrued charges and deferred income +€1,292
up €1,292 (+461.4%), from €280 to €1,572
- Profit (loss) carried forward -€1,140
down €1,140 (-12.9%), from -€8,805 to -€9,945
- Tax, wage and social debts +€641
up €641 (+108.1%), from €593 to €1,234
- Gross operating margin +€12,060
up €12,060, from -€6,885 to €5,175
- Depreciation +€1,535
up €1,535 (+99.2%), from €1,547 to €3,082
- Financial charges +€388
up €388 (+140.6%), from €276 to €664
- Other operating charges +€240
up €240 (+1001.0%), from €24 to €264
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 | €21,413 | €17,802 | -€3,611 | -16.9% |
| Fixed assets | 21/28 | €7,361 | €7,340 | -€21 | -0.3% |
| Tangible fixed assets | 22/27 | €7,361 | €7,340 | -€21 | -0.3% |
| Plant, machinery and equipment | 23 | €2,967 | €1,782 | -€1,185 | -40.0% |
| Furniture and vehicles | 24 | €4,394 | €5,558 | +€1,164 | +26.5% |
| Current assets | 29/58 | €14,053 | €10,462 | -€3,590 | -25.5% |
| Stocks and contracts in progress | 3 | €1,043 | €3,669 | +€2,626 | +251.7% |
| Stocks | 30/36 | €1,043 | €3,669 | +€2,626 | +251.7% |
| Amounts receivable within one year | 40/41 | €344 | €201 | -€143 | -41.6% |
| Trade receivables | 40 | €281 | €197 | -€84 | -29.9% |
| Other amounts receivable | 41 | €63 | €4 | -€59 | -93.7% |
| Cash at bank and in hand | 54/58 | €12,189 | €6,382 | -€5,807 | -47.6% |
| Deferred charges and accrued income | 490/1 | €477 | €211 | -€266 | -55.8% |
| Total equity and liabilities | 10/49 | €21,413 | €17,802 | -€3,611 | -16.9% |
| Equity | 10/15 | €10,195 | €9,055 | -€1,140 | -11.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,805 | -€9,945 | -€1,140 | -12.9% |
| Amounts payable | 17/49 | €11,219 | €8,747 | -€2,471 | -22.0% |
| Amounts payable within one year | 42/48 | €10,939 | €7,176 | -€3,763 | -34.4% |
| Trade debts | 44 | €946 | €5,793 | +€4,847 | +512.2% |
| Suppliers | 440/4 | €946 | €5,793 | +€4,847 | +512.2% |
| Taxes, remuneration and social security | 45 | €593 | €1,234 | +€641 | +108.1% |
| Taxes | 450/3 | €593 | €1,234 | +€641 | +108.1% |
| Other amounts payable | 47/48 | €9,400 | €149 | -€9,250 | -98.4% |
| Accrued charges and deferred income | 492/3 | €280 | €1,572 | +€1,292 | +461.4% |
| Remuneration, social security and pensions | 62 | €19 | €49 | +€30 | +158.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,547 | €3,082 | +€1,535 | +99.2% |
| Other operating charges | 640/8 | €24 | €264 | +€240 | +1001.0% |
| Non-recurring operating charges | 66A | €54 | €2,288 | +€2,234 | +4105.7% |
| Gross operating margin | 9900 | -€6,885 | €5,175 | +€12,060 | |
| Operating profit (loss) | 9901 | -€8,530 | -€509 | +€8,020 | +94.0% |
| Financial income | 75/76B | €0 | €33 | +€33 | +17300.0% |
| Recurring financial income | 75 | €0 | €33 | +€33 | +17300.0% |
| Financial charges | 65/66B | €276 | €664 | +€388 | +140.6% |
| Recurring financial charges | 65 | €276 | €664 | +€388 | +140.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,805 | -€1,140 | +€7,665 | +87.1% |
| Profit (loss) for the period | 9904 | -€8,805 | -€1,140 | +€7,665 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,805 | -€1,140 | +€7,665 | +87.1% |
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 11 October 2026 via checked.be.