ARANHA: 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.
ARANHA
Largest movements
- Tangible fixed assets -€15,358
down €15,358 (-34.8%), from €44,179 to €28,822
of which Furniture and vehicles: -€10,876
- Cash -€3,872
down €3,872 (-10.8%), from €36,016 to €32,145
mainly Trade debts (-€18,293) and Tax, wage and social debts (-€5,551)
- Receivables within one year +€1,925
up €1,925 (+7.8%), from €24,650 to €26,576
of which Trade receivables: +€1,918
- Trade debts -€18,293
down €18,293 (-68.6%), from €26,657 to €8,364
- Reserves +€8,000
up €8,000 (+430.3%), from €1,859 to €9,859
of which Distributable reserves: +€8,000
- Tax, wage and social debts -€5,551
down €5,551 (-41.2%), from €13,466 to €7,915
of which Remuneration and social security: -€4,534
- Other debts -€1,410
down €1,410 (-2.9%), from €49,301 to €47,890
- Staff costs -€21,899
down €21,899 (-69.5%), from €31,509 to €9,609
- Gross operating margin +€18,792
up €18,792 (+123.2%), from €15,255 to €34,047
- Financial income -€3,047
down €3,047 (-97.6%), from €3,123 to €76
- Depreciation -€2,054
down €2,054 (-13.2%), from €15,586 to €13,532
- Taxes +€756
up €756 (+1052.1%), from €72 to €828
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 | €114,159 | €96,855 | -€17,304 | -15.2% |
| Fixed assets | 21/28 | €44,384 | €29,027 | -€15,358 | -34.6% |
| Tangible fixed assets | 22/27 | €44,179 | €28,822 | -€15,358 | -34.8% |
| Plant, machinery and equipment | 23 | €5,507 | €4,479 | -€1,028 | -18.7% |
| Furniture and vehicles | 24 | €17,208 | €6,332 | -€10,876 | -63.2% |
| Other tangible fixed assets | 26 | €21,464 | €18,010 | -€3,454 | -16.1% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €69,774 | €67,828 | -€1,946 | -2.8% |
| Stocks and contracts in progress | 3 | €4,052 | €4,052 | = | 0.0% |
| Stocks | 30/36 | €4,052 | €4,052 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,650 | €26,576 | +€1,925 | +7.8% |
| Trade receivables | 40 | €24,650 | €26,568 | +€1,918 | +7.8% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Current investments | 50/53 | €5,056 | €5,056 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,016 | €32,145 | -€3,872 | -10.8% |
| Total equity and liabilities | 10/49 | €114,159 | €96,855 | -€17,304 | -15.2% |
| Equity | 10/15 | €24,680 | €32,661 | +€7,982 | +32.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €9,859 | +€8,000 | +430.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €8,000 | +€8,000 | |
| Profit (loss) carried forward | 14 | €16,623 | €16,605 | -€18 | -0.1% |
| Amounts payable | 17/49 | €89,479 | €64,193 | -€25,286 | -28.3% |
| Amounts payable within one year | 42/48 | €89,479 | €64,193 | -€25,286 | -28.3% |
| Financial debts | 43 | €56 | €24 | -€32 | -56.8% |
| Credit institutions | 430/8 | €56 | €24 | -€32 | -56.8% |
| Trade debts | 44 | €26,657 | €8,364 | -€18,293 | -68.6% |
| Suppliers | 440/4 | €26,657 | €8,364 | -€18,293 | -68.6% |
| Taxes, remuneration and social security | 45 | €13,466 | €7,915 | -€5,551 | -41.2% |
| Taxes | 450/3 | €6,097 | €5,079 | -€1,017 | -16.7% |
| Remuneration and social security | 454/9 | €7,369 | €2,836 | -€4,534 | -61.5% |
| Other amounts payable | 47/48 | €49,301 | €47,890 | -€1,410 | -2.9% |
| Remuneration, social security and pensions | 62 | €31,509 | €9,609 | -€21,899 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,586 | €13,532 | -€2,054 | -13.2% |
| Other operating charges | 640/8 | €2,177 | €1,866 | -€311 | -14.3% |
| Gross operating margin | 9900 | €15,255 | €34,047 | +€18,792 | +123.2% |
| Operating profit (loss) | 9901 | -€34,017 | €9,040 | +€43,056 | |
| Financial income | 75/76B | €3,123 | €76 | -€3,047 | -97.6% |
| Recurring financial income | 75 | €3,123 | €76 | -€3,047 | -97.6% |
| Financial charges | 65/66B | €329 | €306 | -€23 | -7.0% |
| Recurring financial charges | 65 | €329 | €306 | -€23 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,223 | €8,810 | +€40,033 | |
| Income taxes | 67/77 | €72 | €828 | +€756 | +1052.1% |
| Profit (loss) for the period | 9904 | -€31,295 | €7,982 | +€39,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,295 | €7,982 | +€39,276 |
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 9 October 2026 via checked.be.