ARANI: 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.
ARANI
Largest movements
- Receivables within one year +€1,307
new in 2024: €1,307
- Trade debts +€1,282
up €1,282 (+5079.8%), from €25 to €1,307
- Profit (loss) carried forward -€1,141
down €1,141 (-6.3%), from -€18,110 to -€19,251
- Other debts +€782
up €782 (+6.4%), from €12,160 to €12,942
- Accrued charges and deferred income +€384
up €384 (+110.6%), from €348 to €732
- Gross operating margin +€725
up €725 (+66.1%), from -€1,097 to -€372
- Financial charges -€453
no longer reported in 2024 (was €453)
- Other operating charges +€37
up €37 (+10.6%), from €348 to €384
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,874 | €16,181 | +€1,307 | +8.8% |
| Current assets | 29/58 | €14,874 | €16,181 | +€1,307 | +8.8% |
| Amounts receivable within one year | 40/41 | - | €1,307 | +€1,307 | |
| Trade receivables | 40 | - | €1,307 | +€1,307 | |
| Cash at bank and in hand | 54/58 | €14,874 | €14,874 | = | 0.0% |
| Total equity and liabilities | 10/49 | €14,874 | €16,181 | +€1,307 | +8.8% |
| Equity | 10/15 | €2,341 | €1,200 | -€1,141 | -48.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,110 | -€19,251 | -€1,141 | -6.3% |
| Amounts payable | 17/49 | €12,533 | €14,981 | +€2,448 | +19.5% |
| Amounts payable within one year | 42/48 | €12,186 | €14,249 | +€2,063 | +16.9% |
| Trade debts | 44 | €25 | €1,307 | +€1,282 | +5079.8% |
| Suppliers | 440/4 | €25 | €1,307 | +€1,282 | +5079.8% |
| Other amounts payable | 47/48 | €12,160 | €12,942 | +€782 | +6.4% |
| Accrued charges and deferred income | 492/3 | €348 | €732 | +€384 | +110.6% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | -€1,097 | -€372 | +€725 | +66.1% |
| Operating profit (loss) | 9901 | -€1,445 | -€757 | +€688 | +47.6% |
| Financial charges | 65/66B | €453 | - | -€453 | |
| Recurring financial charges | 65 | €453 | - | -€453 | |
| Profit (loss) for the period before taxes | 9903 | -€1,898 | -€757 | +€1,142 | +60.1% |
| Profit (loss) for the period | 9904 | -€1,898 | -€757 | +€1,142 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,898 | -€757 | +€1,142 | +60.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.