ARAS IT: what changed
ARAS IT
Largest movements
- Receivables after one year -€26,000
down €26,000 (-100%), from €26,000 to €0
- Receivables within one year +€3,669
up €3,669 (+102%), from €3,597 to €7,267
of which Other amounts receivable: +€2,771
- Cash -€3,566
down €3,566 (-67.9%), from €5,249 to €1,683
mainly Net result for the year (-€31,178) and Receivables within one year (-€3,669)
- Tangible fixed assets -€2,548
down €2,548 (-31.9%), from €7,988 to €5,440
- Profit (loss) carried forward -€31,178
down €31,178 (-183%), from -€17,045 to -€48,222
- Other debts +€2,852
up €2,852 (+9.8%), from €29,042 to €31,894
- Gross operating margin -€26,365
down €26,365, from €1,250 to -€25,114
- Other operating charges -€392
down €392 (-20.5%), from €1,910 to €1,518
- Financial income -€358
down €358 (-50.5%), from €707 to €350
- Depreciation +€304
up €304 (+8.3%), from €3,644 to €3,948
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,627 | €68,244 | -€28,384 | -29.4% |
| Fixed assets | 21/28 | €60,488 | €57,940 | -€2,548 | -4.2% |
| Tangible fixed assets | 22/27 | €7,988 | €5,440 | -€2,548 | -31.9% |
| Furniture and vehicles | 24 | €7,988 | €5,440 | -€2,548 | -31.9% |
| Financial fixed assets | 28 | €52,500 | €52,500 | = | 0.0% |
| Current assets | 29/58 | €36,139 | €10,304 | -€25,836 | -71.5% |
| Amounts receivable after more than one year | 29 | €26,000 | €0 | -€26,000 | -100% |
| Other amounts receivable | 291 | €26,000 | €0 | -€26,000 | -100% |
| Amounts receivable within one year | 40/41 | €3,597 | €7,267 | +€3,669 | +102% |
| Trade receivables | 40 | €0 | €898 | +€898 | |
| Other amounts receivable | 41 | €3,597 | €6,368 | +€2,771 | +77.0% |
| Cash at bank and in hand | 54/58 | €5,249 | €1,683 | -€3,566 | -67.9% |
| Deferred charges and accrued income | 490/1 | €1,293 | €1,354 | +€61 | +4.7% |
| Total equity and liabilities | 10/49 | €96,627 | €68,244 | -€28,384 | -29.4% |
| Equity | 10/15 | €66,576 | €35,398 | -€31,178 | -46.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,220 | €71,220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €69,360 | €71,220 | +€1,860 | +2.7% |
| Profit (loss) carried forward | 14 | -€17,045 | -€48,222 | -€31,178 | -183% |
| Amounts payable | 17/49 | €30,052 | €32,846 | +€2,794 | +9.3% |
| Amounts payable within one year | 42/48 | €29,988 | €32,846 | +€2,858 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €330 | €309 | -€21 | -6.4% |
| Suppliers | 440/4 | €330 | €309 | -€21 | -6.4% |
| Taxes, remuneration and social security | 45 | €616 | €643 | +€27 | +4.4% |
| Taxes | 450/3 | €616 | €643 | +€27 | +4.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,042 | €31,894 | +€2,852 | +9.8% |
| Accrued charges and deferred income | 492/3 | €64 | €0 | -€64 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,644 | €3,948 | +€304 | +8.3% |
| Other operating charges | 640/8 | €1,910 | €1,518 | -€392 | -20.5% |
| Gross operating margin | 9900 | €1,250 | -€25,114 | -€26,365 | |
| Operating profit (loss) | 9901 | -€4,304 | -€30,581 | -€26,277 | -611% |
| Financial income | 75/76B | €707 | €350 | -€358 | -50.5% |
| Recurring financial income | 75 | €707 | €350 | -€358 | -50.5% |
| Financial charges | 65/66B | €177 | €304 | +€127 | +71.5% |
| Recurring financial charges | 65 | €177 | €304 | +€127 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,774 | -€30,535 | -€26,761 | -709% |
| Income taxes | 67/77 | €616 | €643 | +€27 | +4.4% |
| Profit (loss) for the period | 9904 | -€4,389 | -€31,178 | -€26,788 | -610% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,389 | -€31,178 | -€26,788 | -610% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.