Arata Solutions: 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.
Arata Solutions
Largest movements
- Cash -€56,227
down €56,227 (-66.8%), from €84,129 to €27,902
mainly Net result for the year (-€53,390) and Tax, wage and social debts (-€18,391)
- Tangible fixed assets -€16,050
down €16,050 (-36.4%), from €44,114 to €28,064
of which Furniture and vehicles: -€10,048
- Receivables within one year -€10,979
down €10,979 (-39.0%), from €28,173 to €17,194
of which Trade receivables: -€17,823
- Profit (loss) carried forward -€53,390
down €53,390, from €6,735 to -€46,655
- Tax, wage and social debts -€18,391
down €18,391 (-71.5%), from €25,723 to €7,332
of which Taxes: -€14,759
- Debts after one year -€10,819
down €10,819 (-85.5%), from €12,653 to €1,833
- Gross operating margin -€104,681
down €104,681, from €74,172 to -€30,510
- Taxes -€14,216
down €14,216 (-97.9%), from €14,528 to €312
- Depreciation +€1,229
up €1,229 (+6.3%), from €19,607 to €20,835
- Other operating charges +€803
up €803 (+821.8%), from €98 to €900
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 | €156,691 | €73,781 | -€82,910 | -52.9% |
| Fixed assets | 21/28 | €44,114 | €28,064 | -€16,050 | -36.4% |
| Tangible fixed assets | 22/27 | €44,114 | €28,064 | -€16,050 | -36.4% |
| Plant, machinery and equipment | 23 | €11,522 | €6,463 | -€5,059 | -43.9% |
| Furniture and vehicles | 24 | €28,866 | €18,819 | -€10,048 | -34.8% |
| Other tangible fixed assets | 26 | €3,725 | €2,782 | -€943 | -25.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €112,577 | €45,717 | -€66,860 | -59.4% |
| Amounts receivable within one year | 40/41 | €28,173 | €17,194 | -€10,979 | -39.0% |
| Trade receivables | 40 | €28,173 | €10,350 | -€17,823 | -63.3% |
| Other amounts receivable | 41 | - | €6,844 | +€6,844 | |
| Cash at bank and in hand | 54/58 | €84,129 | €27,902 | -€56,227 | -66.8% |
| Deferred charges and accrued income | 490/1 | €275 | €621 | +€346 | +125.6% |
| Total equity and liabilities | 10/49 | €156,691 | €73,781 | -€82,910 | -52.9% |
| Equity | 10/15 | €106,295 | €52,905 | -€53,390 | -50.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,360 | €93,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,500 | €91,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,735 | -€46,655 | -€53,390 | |
| Amounts payable | 17/49 | €50,396 | €20,876 | -€29,520 | -58.6% |
| Amounts payable after more than one year | 17 | €12,653 | €1,833 | -€10,819 | -85.5% |
| Financial debts | 170/4 | €12,653 | €1,833 | -€10,819 | -85.5% |
| Amounts payable within one year | 42/48 | €37,743 | €19,042 | -€18,701 | -49.5% |
| Current portion of amounts payable after more than one year | 42 | €10,511 | €10,819 | +€308 | +2.9% |
| Trade debts | 44 | €1,509 | €891 | -€618 | -40.9% |
| Suppliers | 440/4 | €1,509 | €891 | -€618 | -40.9% |
| Taxes, remuneration and social security | 45 | €25,723 | €7,332 | -€18,391 | -71.5% |
| Taxes | 450/3 | €20,942 | €6,183 | -€14,759 | -70.5% |
| Remuneration and social security | 454/9 | €4,781 | €1,149 | -€3,632 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,607 | €20,835 | +€1,229 | +6.3% |
| Other operating charges | 640/8 | €98 | €900 | +€803 | +821.8% |
| Gross operating margin | 9900 | €74,172 | -€30,510 | -€104,681 | |
| Operating profit (loss) | 9901 | €54,467 | -€52,245 | -€106,712 | |
| Financial charges | 65/66B | €1,224 | €833 | -€391 | -31.9% |
| Recurring financial charges | 65 | €1,224 | €833 | -€391 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €53,244 | -€53,078 | -€106,321 | |
| Income taxes | 67/77 | €14,528 | €312 | -€14,216 | -97.9% |
| Profit (loss) for the period | 9904 | €38,715 | -€53,390 | -€92,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,715 | -€53,390 | -€92,105 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.