ARANDA: 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.
ARANDA
Largest movements
- Cash +€128,425
up €128,425 (+41.3%), from €310,587 to €439,011
mainly Net result for the year (+€161,044) and Tax, wage and social debts (+€54,130)
- Receivables within one year +€46,797
up €46,797 (+543.4%), from €8,612 to €55,409
of which Other amounts receivable: +€48,846
- Reserves +€157,000
up €157,000 (+30.2%), from €519,300 to €676,300
of which Distributable reserves: +€157,000
- Tax, wage and social debts +€54,130
up €54,130 (+183.8%), from €29,451 to €83,581
- Trade debts -€24,344
down €24,344 (-82.1%), from €29,661 to €5,316
- Gross operating margin +€24,239
up €24,239 (+10.1%), from €239,925 to €264,164
- Depreciation +€5,900
up €5,900 (+20.4%), from €28,891 to €34,791
- Taxes +€4,414
up €4,414 (+7.0%), from €62,659 to €67,073
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 | €750,217 | €934,633 | +€184,416 | +24.6% |
| Fixed assets | 21/28 | €380,588 | €388,488 | +€7,900 | +2.1% |
| Tangible fixed assets | 22/27 | €380,588 | €388,488 | +€7,900 | +2.1% |
| Land and buildings | 22 | €323,016 | €312,660 | -€10,356 | -3.2% |
| Plant, machinery and equipment | 23 | €10,483 | €6,197 | -€4,286 | -40.9% |
| Furniture and vehicles | 24 | €47,089 | €69,631 | +€22,541 | +47.9% |
| Current assets | 29/58 | €369,629 | €546,145 | +€176,517 | +47.8% |
| Stocks and contracts in progress | 3 | €48,143 | €48,994 | +€851 | +1.8% |
| Stocks | 30/36 | €48,143 | €48,994 | +€851 | +1.8% |
| Amounts receivable within one year | 40/41 | €8,612 | €55,409 | +€46,797 | +543.4% |
| Trade receivables | 40 | €3,443 | €1,394 | -€2,049 | -59.5% |
| Other amounts receivable | 41 | €5,170 | €54,016 | +€48,846 | +944.9% |
| Cash at bank and in hand | 54/58 | €310,587 | €439,011 | +€128,425 | +41.3% |
| Deferred charges and accrued income | 490/1 | €2,287 | €2,731 | +€444 | +19.4% |
| Total equity and liabilities | 10/49 | €750,217 | €934,633 | +€184,416 | +24.6% |
| Equity | 10/15 | €605,754 | €765,938 | +€160,185 | +26.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €519,300 | €676,300 | +€157,000 | +30.2% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €512,300 | €669,300 | +€157,000 | +30.6% |
| Profit (loss) carried forward | 14 | €16,454 | €19,638 | +€3,185 | +19.4% |
| Amounts payable | 17/49 | €144,463 | €168,695 | +€24,232 | +16.8% |
| Amounts payable after more than one year | 17 | €2,830 | €4,365 | +€1,535 | +54.2% |
| Other amounts payable | 178/9 | €2,830 | €4,365 | +€1,535 | +54.2% |
| Amounts payable within one year | 42/48 | €141,633 | €164,330 | +€22,697 | +16.0% |
| Trade debts | 44 | €29,661 | €5,316 | -€24,344 | -82.1% |
| Suppliers | 440/4 | €29,661 | €5,316 | -€24,344 | -82.1% |
| Taxes, remuneration and social security | 45 | €29,451 | €83,581 | +€54,130 | +183.8% |
| Taxes | 450/3 | €29,451 | €83,581 | +€54,130 | +183.8% |
| Other amounts payable | 47/48 | €82,521 | €75,433 | -€7,089 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,891 | €34,791 | +€5,900 | +20.4% |
| Other operating charges | 640/8 | €1,300 | €63 | -€1,237 | -95.1% |
| Gross operating margin | 9900 | €239,925 | €264,164 | +€24,239 | +10.1% |
| Operating profit (loss) | 9901 | €209,734 | €229,310 | +€19,576 | +9.3% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,230 | €1,201 | -€29 | -2.4% |
| Recurring financial charges | 65 | €1,230 | €1,201 | -€29 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €208,504 | €228,117 | +€19,613 | +9.4% |
| Income taxes | 67/77 | €62,659 | €67,073 | +€4,414 | +7.0% |
| Profit (loss) for the period | 9904 | €145,845 | €161,044 | +€15,199 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €145,845 | €161,044 | +€15,199 | +10.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.