Arda & Deniz: 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.
Arda & Deniz
Largest movements
- Stocks and contracts +€9,623
up €9,623 (+357%), from €2,695 to €12,318
- Cash +€2,636
up €2,636 (+59.0%), from €4,468 to €7,104
mainly Net result for the year (+€12,882) and Depreciation (+€1,086)
- Receivables within one year +€1,755
up €1,755 (+84.0%), from €2,090 to €3,845
- Tangible fixed assets -€1,086
down €1,086 (-32.6%), from €3,328 to €2,242
of which Furniture and vehicles: -€641
- Profit (loss) carried forward +€12,882
up €12,882, from -€1,970 to €10,912
- Turnover +€15,022
up €15,022 (+16.0%), from €93,891 to €108,913
- Purchases and services +€14,799
up €14,799 (+18.9%), from €78,322 to €93,121
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,599 | €29,805 | +€13,206 | +79.6% |
| Fixed assets | 21/28 | €3,403 | €2,317 | -€1,086 | -31.9% |
| Tangible fixed assets | 22/27 | €3,328 | €2,242 | -€1,086 | -32.6% |
| Plant, machinery and equipment | 23 | €1,366 | €921 | -€445 | -32.6% |
| Furniture and vehicles | 24 | €1,962 | €1,321 | -€641 | -32.7% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €13,196 | €27,488 | +€14,292 | +108% |
| Stocks and contracts in progress | 3 | €2,695 | €12,318 | +€9,623 | +357% |
| Stocks | 30/36 | €2,695 | €12,318 | +€9,623 | +357% |
| Amounts receivable within one year | 40/41 | €2,090 | €3,845 | +€1,755 | +84.0% |
| Other amounts receivable | 41 | €2,090 | €3,845 | +€1,755 | +84.0% |
| Cash at bank and in hand | 54/58 | €4,468 | €7,104 | +€2,636 | +59.0% |
| Deferred charges and accrued income | 490/1 | €3,943 | €4,221 | +€278 | +7.1% |
| Total equity and liabilities | 10/49 | €16,599 | €29,805 | +€13,206 | +79.6% |
| Equity | 10/15 | €13,526 | €26,408 | +€12,882 | +95.2% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Contributions outside capital | 11 | €11,200 | - | -€11,200 | |
| Other | 1109/19 | €11,200 | - | -€11,200 | |
| Reserves | 13 | €4,296 | €4,296 | = | 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 | €2,436 | €2,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,970 | €10,912 | +€12,882 | |
| Amounts payable | 17/49 | €3,073 | €3,397 | +€324 | +10.5% |
| Amounts payable within one year | 42/48 | €3,054 | €3,397 | +€343 | +11.2% |
| Trade debts | 44 | €2,803 | €3,019 | +€216 | +7.7% |
| Suppliers | 440/4 | €2,803 | €3,019 | +€216 | +7.7% |
| Taxes, remuneration and social security | 45 | €251 | €378 | +€127 | +50.6% |
| Taxes | 450/3 | €251 | €378 | +€127 | +50.6% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Turnover | 70 | €93,891 | €108,913 | +€15,022 | +16.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,322 | €93,121 | +€14,799 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,086 | €1,086 | = | 0.0% |
| Other operating charges | 640/8 | €1,432 | €1,476 | +€44 | +3.1% |
| Gross operating margin | 9900 | €15,569 | €15,792 | +€223 | +1.4% |
| Operating profit (loss) | 9901 | €13,051 | €13,230 | +€179 | +1.4% |
| Financial charges | 65/66B | €338 | €348 | +€10 | +3.0% |
| Recurring financial charges | 65 | €338 | €348 | +€10 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €12,713 | €12,882 | +€169 | +1.3% |
| Profit (loss) for the period | 9904 | €12,713 | €12,882 | +€169 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,713 | €12,882 | +€169 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.