ARANOD ADVIES: 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.
ARANOD ADVIES
Largest movements
- Cash +€28,331
up €28,331 (+23.6%), from €120,271 to €148,602
mainly Net result for the year (+€130,222) and Other debts (+€108,278)
- Tangible fixed assets -€12,640
down €12,640 (-16.8%), from €75,083 to €62,443
of which Furniture and vehicles: -€13,424
- Current investments +€12,000
new in 2025: €12,000
- Receivables within one year +€5,403
up €5,403 (+11.2%), from €48,425 to €53,829
of which Other amounts receivable: +€6,698
- Other debts +€108,278
up €108,278 (+3,525%), from €3,072 to €111,350
- Reserves -€60,000
down €60,000 (-32.8%), from €183,000 to €123,000
- Trade debts -€12,377
down €12,377 (-88.9%), from €13,925 to €1,548
- Gross operating margin -€11,669
down €11,669 (-5.8%), from €199,643 to €187,973
- Depreciation +€7,500
up €7,500 (+71.0%), from €10,557 to €18,056
- Taxes -€4,155
down €4,155 (-9.7%), from €42,743 to €38,589
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 | €243,779 | €277,512 | +€33,733 | +13.8% |
| Fixed assets | 21/28 | €75,083 | €62,443 | -€12,640 | -16.8% |
| Tangible fixed assets | 22/27 | €75,083 | €62,443 | -€12,640 | -16.8% |
| Plant, machinery and equipment | 23 | €136 | €920 | +€784 | +577% |
| Furniture and vehicles | 24 | €74,947 | €61,523 | -€13,424 | -17.9% |
| Current assets | 29/58 | €168,696 | €215,069 | +€46,373 | +27.5% |
| Amounts receivable within one year | 40/41 | €48,425 | €53,829 | +€5,403 | +11.2% |
| Trade receivables | 40 | €48,425 | €47,130 | -€1,295 | -2.7% |
| Other amounts receivable | 41 | €0 | €6,698 | +€6,698 | |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €120,271 | €148,602 | +€28,331 | +23.6% |
| Deferred charges and accrued income | 490/1 | - | €638 | +€638 | |
| Total equity and liabilities | 10/49 | €243,779 | €277,512 | +€33,733 | +13.8% |
| Equity | 10/15 | €193,984 | €133,206 | -€60,778 | -31.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €183,000 | €123,000 | -€60,000 | -32.8% |
| Distributable reserves | 133 | €183,000 | €123,000 | -€60,000 | -32.8% |
| Profit (loss) carried forward | 14 | €984 | €206 | -€778 | -79.1% |
| Amounts payable | 17/49 | €49,795 | €144,306 | +€94,511 | +190% |
| Amounts payable within one year | 42/48 | €48,895 | €143,927 | +€95,032 | +194% |
| Trade debts | 44 | €13,925 | €1,548 | -€12,377 | -88.9% |
| Suppliers | 440/4 | €13,925 | €1,548 | -€12,377 | -88.9% |
| Taxes, remuneration and social security | 45 | €31,899 | €31,029 | -€870 | -2.7% |
| Taxes | 450/3 | €31,899 | €31,029 | -€870 | -2.7% |
| Other amounts payable | 47/48 | €3,072 | €111,350 | +€108,278 | +3,525% |
| Accrued charges and deferred income | 492/3 | €900 | €379 | -€521 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,557 | €18,056 | +€7,500 | +71.0% |
| Other operating charges | 640/8 | €1,236 | €1,164 | -€72 | -5.8% |
| Gross operating margin | 9900 | €199,643 | €187,973 | -€11,669 | -5.8% |
| Operating profit (loss) | 9901 | €187,850 | €168,753 | -€19,097 | -10.2% |
| Financial income | 75/76B | €0 | €506 | +€506 | +5,059,600% |
| Recurring financial income | 75 | €0 | €506 | +€506 | +5,059,600% |
| Financial charges | 65/66B | €535 | €448 | -€87 | -16.3% |
| Recurring financial charges | 65 | €535 | €448 | -€87 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €187,315 | €168,811 | -€18,504 | -9.9% |
| Income taxes | 67/77 | €42,743 | €38,589 | -€4,155 | -9.7% |
| Profit (loss) for the period | 9904 | €144,572 | €130,222 | -€14,350 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €144,572 | €130,222 | -€14,350 | -9.9% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.