ARDA Technics: 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 Technics
Largest movements
- Tangible fixed assets +€67,767
up €67,767 (+259.8%), from €26,083 to €93,851
of which Leasing and similar rights: +€77,297
- Stocks and contracts +€45,938
up €45,938 (+34.9%), from €131,748 to €177,686
- Receivables within one year -€40,568
down €40,568 (-9.9%), from €409,427 to €368,859
of which Trade receivables: -€36,494
- Intangible fixed assets -€22,080
down €22,080 (-19.0%), from €116,230 to €94,150
- Deferred charges and accrued income +€10,516
up €10,516 (+196.1%), from €5,364 to €15,880
- Accrued charges and deferred income +€60,648
up €60,648, from €0 to €60,648
- Tax, wage and social debts -€59,446
down €59,446 (-57.7%), from €102,987 to €43,541
of which Taxes: -€57,195
- Trade debts +€27,792
up €27,792 (+26.4%), from €105,446 to €133,238
- Other debts -€25,300
down €25,300 (-35.0%), from €72,373 to €47,073
- Debts after one year +€19,805
up €19,805 (+32.0%), from €61,913 to €81,718
- Gross operating margin -€278,784
down €278,784 (-40.2%), from €693,096 to €414,312
- Staff costs -€259,486
down €259,486 (-43.2%), from €600,073 to €340,587
- Taxes -€7,825
down €7,825 (-58.9%), from €13,289 to €5,464
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 | €756,952 | €811,970 | +€55,017 | +7.3% |
| Fixed assets | 21/28 | €170,653 | €216,340 | +€45,687 | +26.8% |
| Intangible fixed assets | 21 | €116,230 | €94,150 | -€22,080 | -19.0% |
| Tangible fixed assets | 22/27 | €26,083 | €93,851 | +€67,767 | +259.8% |
| Land and buildings | 22 | €3,436 | €2,179 | -€1,257 | -36.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €22,647 | €14,375 | -€8,272 | -36.5% |
| Leasing and similar rights | 25 | - | €77,297 | +€77,297 | |
| Financial fixed assets | 28 | €28,340 | €28,340 | = | 0.0% |
| Current assets | 29/58 | €586,299 | €595,629 | +€9,330 | +1.6% |
| Stocks and contracts in progress | 3 | €131,748 | €177,686 | +€45,938 | +34.9% |
| Stocks | 30/36 | €131,748 | €177,686 | +€45,938 | +34.9% |
| Amounts receivable within one year | 40/41 | €409,427 | €368,859 | -€40,568 | -9.9% |
| Trade receivables | 40 | €232,450 | €195,957 | -€36,494 | -15.7% |
| Other amounts receivable | 41 | €176,977 | €172,902 | -€4,075 | -2.3% |
| Cash at bank and in hand | 54/58 | €39,761 | €33,205 | -€6,555 | -16.5% |
| Deferred charges and accrued income | 490/1 | €5,364 | €15,880 | +€10,516 | +196.1% |
| Total equity and liabilities | 10/49 | €756,952 | €811,970 | +€55,017 | +7.3% |
| Equity | 10/15 | €343,227 | €351,407 | +€8,180 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €337,027 | €345,207 | +€8,180 | +2.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €337,027 | €345,207 | +€8,180 | +2.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €413,725 | €460,563 | +€46,838 | +11.3% |
| Amounts payable after more than one year | 17 | €61,913 | €81,718 | +€19,805 | +32.0% |
| Financial debts | 170/4 | €61,913 | €81,718 | +€19,805 | +32.0% |
| Amounts payable within one year | 42/48 | €351,812 | €318,196 | -€33,615 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €46,855 | €59,005 | +€12,150 | +25.9% |
| Financial debts | 43 | €17,244 | €28,433 | +€11,188 | +64.9% |
| Credit institutions | 430/8 | €17,244 | €28,433 | +€11,188 | +64.9% |
| Trade debts | 44 | €105,446 | €133,238 | +€27,792 | +26.4% |
| Suppliers | 440/4 | €105,446 | €133,238 | +€27,792 | +26.4% |
| Advances received on contracts in progress | 46 | €6,906 | €6,906 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €102,987 | €43,541 | -€59,446 | -57.7% |
| Taxes | 450/3 | €57,195 | €0 | -€57,195 | -100.0% |
| Remuneration and social security | 454/9 | €45,792 | €43,541 | -€2,251 | -4.9% |
| Other amounts payable | 47/48 | €72,373 | €47,073 | -€25,300 | -35.0% |
| Accrued charges and deferred income | 492/3 | €0 | €60,648 | +€60,648 | |
| Remuneration, social security and pensions | 62 | €600,073 | €340,587 | -€259,486 | -43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,082 | €46,990 | -€2,093 | -4.3% |
| Other operating charges | 640/8 | €2,728 | €2,586 | -€143 | -5.2% |
| Non-recurring operating charges | 66A | - | €9,703 | +€9,703 | |
| Gross operating margin | 9900 | €693,096 | €414,312 | -€278,784 | -40.2% |
| Operating profit (loss) | 9901 | €41,213 | €14,447 | -€26,766 | -64.9% |
| Financial income | 75/76B | €4,762 | €9,287 | +€4,525 | +95.0% |
| Recurring financial income | 75 | €4,762 | €9,287 | +€4,525 | +95.0% |
| Financial charges | 65/66B | €8,488 | €10,091 | +€1,603 | +18.9% |
| Recurring financial charges | 65 | €8,488 | €10,091 | +€1,603 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €37,488 | €13,644 | -€23,844 | -63.6% |
| Income taxes | 67/77 | €13,289 | €5,464 | -€7,825 | -58.9% |
| Profit (loss) for the period | 9904 | €24,198 | €8,180 | -€16,019 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,198 | €8,180 | -€16,019 | -66.2% |
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 11 October 2026 via checked.be.