ARASERVICES: 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.
ARASERVICES
Largest movements
- Cash +€20,458
up €20,458 (+336%), from €6,088 to €26,546
mainly Net result for the year (+€76,841) and Tax, wage and social debts (+€33,096)
- Stocks and contracts -€10,039
down €10,039 (-35.8%), from €28,039 to €18,000
- Receivables within one year +€3,916
up €3,916 (+21.3%), from €18,392 to €22,308
of which Trade receivables: +€15,348
- Profit (loss) carried forward -€43,159
down €43,159 (-96.2%), from €44,861 to €1,702
- Tax, wage and social debts +€33,096
up €33,096 (+898%), from €3,687 to €36,783
- Other debts +€27,450
new in 2025: €27,450
- Accrued charges and deferred income -€2,809
no longer reported in 2025 (was €2,809)
- Gross operating margin +€52,037
up €52,037 (+92.1%), from €56,490 to €108,527
- Staff costs -€42,675
down €42,675 (-99.8%), from €42,763 to €88
- Taxes +€24,494
up €24,494 (+571%), from €4,288 to €28,782
- Other operating charges +€2,457
up €2,457 (+780%), from €315 to €2,772
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 | €53,357 | €67,935 | +€14,578 | +27.3% |
| Current assets | 29/58 | €53,357 | €67,935 | +€14,578 | +27.3% |
| Stocks and contracts in progress | 3 | €28,039 | €18,000 | -€10,039 | -35.8% |
| Contracts in progress | 37 | €28,039 | €18,000 | -€10,039 | -35.8% |
| Amounts receivable within one year | 40/41 | €18,392 | €22,308 | +€3,916 | +21.3% |
| Trade receivables | 40 | - | €15,348 | +€15,348 | |
| Other amounts receivable | 41 | €18,392 | €6,960 | -€11,432 | -62.2% |
| Cash at bank and in hand | 54/58 | €6,088 | €26,546 | +€20,458 | +336% |
| Deferred charges and accrued income | 490/1 | €838 | €1,081 | +€243 | +29.0% |
| Total equity and liabilities | 10/49 | €53,357 | €67,935 | +€14,578 | +27.3% |
| Equity | 10/15 | €46,861 | €3,702 | -€43,159 | -92.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,861 | €1,702 | -€43,159 | -96.2% |
| Amounts payable | 17/49 | €6,496 | €64,233 | +€57,737 | +889% |
| Amounts payable within one year | 42/48 | €3,687 | €64,233 | +€60,546 | +1,642% |
| Taxes, remuneration and social security | 45 | €3,687 | €36,783 | +€33,096 | +898% |
| Taxes | 450/3 | €3,687 | €36,783 | +€33,096 | +898% |
| Other amounts payable | 47/48 | - | €27,450 | +€27,450 | |
| Accrued charges and deferred income | 492/3 | €2,809 | - | -€2,809 | |
| Remuneration, social security and pensions | 62 | €42,763 | €88 | -€42,675 | -99.8% |
| Other operating charges | 640/8 | €315 | €2,772 | +€2,457 | +780% |
| Non-recurring operating charges | 66A | €264 | - | -€264 | |
| Gross operating margin | 9900 | €56,490 | €108,527 | +€52,037 | +92.1% |
| Operating profit (loss) | 9901 | €13,148 | €105,667 | +€92,519 | +704% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €56 | €44 | -€12 | -21.4% |
| Recurring financial charges | 65 | €56 | €44 | -€12 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €13,099 | €105,623 | +€92,524 | +706% |
| Income taxes | 67/77 | €4,288 | €28,782 | +€24,494 | +571% |
| Profit (loss) for the period | 9904 | €8,811 | €76,841 | +€68,030 | +772% |
| Profit (loss) for the period to be appropriated | 9905 | €8,811 | €76,841 | +€68,030 | +772% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.