ARANDRA: 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.
ARANDRA
Largest movements
- Cash -€10,748
down €10,748 (-44.6%), from €24,115 to €13,367
mainly Debts after one year (-€105,445) and Trade debts (-€26,076)
- Debts after one year -€105,445
down €105,445 (-17.6%), from €599,567 to €494,122
- Profit (loss) carried forward +€96,993
up €96,993 (+64.8%), from €149,728 to €246,721
- Reserves +€30,000
up €30,000 (+100%), from €30,000 to €60,000
- Trade debts -€26,076
down €26,076 (-99.1%), from €26,302 to €225
- Other debts -€17,750
down €17,750 (-13.7%), from €130,000 to €112,250
- Financial income -€79,800
down €79,800 (-38.0%), from €209,900 to €130,100
- Purchases and services +€53,712
up €53,712 (+53.7%), from €100,092 to €153,804
- Turnover +€42,000
up €42,000 (+33.3%), from €126,000 to €168,000
- Gross operating margin -€3,317
down €3,317 (-8.8%), from €37,733 to €34,417
- Depreciation +€2,442
up €2,442 (+36.7%), from €6,653 to €9,095
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 | €1,045,538 | €1,025,605 | -€19,934 | -1.9% |
| Fixed assets | 21/28 | €1,020,694 | €1,011,599 | -€9,095 | -0.9% |
| Tangible fixed assets | 22/27 | €20,694 | €11,599 | -€9,095 | -43.9% |
| Furniture and vehicles | 24 | €20,694 | €11,599 | -€9,095 | -43.9% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €24,844 | €14,006 | -€10,839 | -43.6% |
| Cash at bank and in hand | 54/58 | €24,115 | €13,367 | -€10,748 | -44.6% |
| Deferred charges and accrued income | 490/1 | €729 | €639 | -€91 | -12.4% |
| Total equity and liabilities | 10/49 | €1,045,538 | €1,025,605 | -€19,934 | -1.9% |
| Equity | 10/15 | €182,728 | €309,721 | +€126,993 | +69.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €60,000 | +€30,000 | +100% |
| Distributable reserves | 133 | €30,000 | €60,000 | +€30,000 | +100% |
| Profit (loss) carried forward | 14 | €149,728 | €246,721 | +€96,993 | +64.8% |
| Amounts payable | 17/49 | €862,811 | €715,884 | -€146,927 | -17.0% |
| Amounts payable after more than one year | 17 | €599,567 | €494,122 | -€105,445 | -17.6% |
| Financial debts | 170/4 | €599,567 | €494,122 | -€105,445 | -17.6% |
| Amounts payable within one year | 42/48 | €263,244 | €221,762 | -€41,482 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €101,630 | €105,445 | +€3,814 | +3.8% |
| Trade debts | 44 | €26,302 | €225 | -€26,076 | -99.1% |
| Suppliers | 440/4 | €26,302 | €225 | -€26,076 | -99.1% |
| Taxes, remuneration and social security | 45 | €5,312 | €3,842 | -€1,470 | -27.7% |
| Taxes | 450/3 | €5,312 | €3,842 | -€1,470 | -27.7% |
| Other amounts payable | 47/48 | €130,000 | €112,250 | -€17,750 | -13.7% |
| Turnover | 70 | €126,000 | €168,000 | +€42,000 | +33.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,092 | €153,804 | +€53,712 | +53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,653 | €9,095 | +€2,442 | +36.7% |
| Other operating charges | 640/8 | €1,691 | €875 | -€816 | -48.2% |
| Gross operating margin | 9900 | €37,733 | €34,417 | -€3,317 | -8.8% |
| Operating profit (loss) | 9901 | €29,389 | €24,446 | -€4,943 | -16.8% |
| Financial income | 75/76B | €209,900 | €130,100 | -€79,800 | -38.0% |
| Recurring financial income | 75 | €209,900 | €130,100 | -€79,800 | -38.0% |
| Financial charges | 65/66B | €25,561 | €24,726 | -€836 | -3.3% |
| Recurring financial charges | 65 | €25,561 | €24,726 | -€836 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €213,728 | €129,821 | -€83,907 | -39.3% |
| Income taxes | 67/77 | €4,000 | €2,828 | -€1,172 | -29.3% |
| Profit (loss) for the period | 9904 | €209,728 | €126,993 | -€82,735 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €209,728 | €126,993 | -€82,735 | -39.4% |
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 14 October 2026 via checked.be.