Arata: what changed
Two fiscal 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.
Arata
Largest movements
- Current investments +€139,934
new in 2025: €139,934
- Cash -€69,632
down €69,632 (-51.9%), from €134,043 to €64,410
mainly Current investments (-€139,934) and Tax, wage and social debts (-€3,313)
- Receivables within one year -€20,973
down €20,973 (-52.6%), from €39,850 to €18,877
of which Trade receivables: -€24,703
- Reserves +€173,703
new in 2025: €173,703
- Profit (loss) carried forward -€120,625
down €120,625 (-100.0%), from €120,625 to €0
- Tax, wage and social debts -€3,313
down €3,313 (-7.2%), from €46,078 to €42,765
- Gross operating margin -€88,458
down €88,458 (-57.0%), from €155,117 to €66,659
- Taxes -€20,218
down €20,218 (-59.3%), from €34,081 to €13,862
- Financial income +€2,026
new in 2025: €2,026
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 | €173,893 | €224,273 | +€50,381 | +29.0% |
| Fixed assets | 21/28 | - | €1,053 | +€1,053 | |
| Tangible fixed assets | 22/27 | - | €1,053 | +€1,053 | |
| Plant, machinery and equipment | 23 | - | €1,053 | +€1,053 | |
| Current assets | 29/58 | €173,893 | €223,221 | +€49,328 | +28.4% |
| Amounts receivable within one year | 40/41 | €39,850 | €18,877 | -€20,973 | -52.6% |
| Trade receivables | 40 | €39,850 | €15,147 | -€24,703 | -62.0% |
| Other amounts receivable | 41 | - | €3,730 | +€3,730 | |
| Current investments | 50/53 | - | €139,934 | +€139,934 | |
| Cash at bank and in hand | 54/58 | €134,043 | €64,410 | -€69,632 | -51.9% |
| Total equity and liabilities | 10/49 | €173,893 | €224,273 | +€50,381 | +29.0% |
| Equity | 10/15 | €123,625 | €176,703 | +€53,078 | +42.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €173,703 | +€173,703 | |
| Distributable reserves | 133 | - | €173,703 | +€173,703 | |
| Profit (loss) carried forward | 14 | €120,625 | €0 | -€120,625 | -100.0% |
| Amounts payable | 17/49 | €50,267 | €47,570 | -€2,697 | -5.4% |
| Amounts payable within one year | 42/48 | €50,267 | €47,570 | -€2,697 | -5.4% |
| Trade debts | 44 | €2,856 | €1,761 | -€1,095 | -38.3% |
| Suppliers | 440/4 | €2,856 | €1,761 | -€1,095 | -38.3% |
| Taxes, remuneration and social security | 45 | €46,078 | €42,765 | -€3,313 | -7.2% |
| Taxes | 450/3 | €46,078 | €42,765 | -€3,313 | -7.2% |
| Other amounts payable | 47/48 | €1,334 | €3,045 | +€1,711 | +128.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €218 | +€218 | |
| Other operating charges | 640/8 | €399 | €520 | +€120 | +30.1% |
| Gross operating margin | 9900 | €155,117 | €66,659 | -€88,458 | -57.0% |
| Operating profit (loss) | 9901 | €154,718 | €65,922 | -€88,796 | -57.4% |
| Financial income | 75/76B | - | €2,026 | +€2,026 | |
| Recurring financial income | 75 | - | €2,026 | +€2,026 | |
| Financial charges | 65/66B | €12 | €1,008 | +€996 | +8469.7% |
| Recurring financial charges | 65 | €12 | €1,008 | +€996 | +8469.7% |
| Profit (loss) for the period before taxes | 9903 | €154,706 | €66,940 | -€87,766 | -56.7% |
| Income taxes | 67/77 | €34,081 | €13,862 | -€20,218 | -59.3% |
| Profit (loss) for the period | 9904 | €120,625 | €53,078 | -€67,548 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,625 | €53,078 | -€67,548 | -56.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.