ARDIMANA: 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.
ARDIMANA
Largest movements
- Receivables within one year +€7,129
up €7,129 (+45.7%), from €15,596 to €22,725
- Cash +€5,595
up €5,595 (+6.7%), from €83,868 to €89,462
mainly Net result for the year (+€11,226) and Depreciation (+€1,412)
- Tangible fixed assets -€1,412
down €1,412 (-48.6%), from €2,906 to €1,494
of which Furniture and vehicles: -€1,200
- Reserves +€11,226
up €11,226 (+27.5%), from €40,894 to €52,121
of which Distributable reserves: +€13,086
- Gross operating margin -€6,814
down €6,814 (-24.2%), from €28,204 to €21,390
- Other operating charges -€2,256
down €2,256 (-57.0%), from €3,959 to €1,703
- Taxes -€1,110
down €1,110 (-13.9%), from €8,008 to €6,899
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 | €103,650 | €113,925 | +€10,275 | +9.9% |
| Fixed assets | 21/28 | €2,906 | €1,494 | -€1,412 | -48.6% |
| Tangible fixed assets | 22/27 | €2,906 | €1,494 | -€1,412 | -48.6% |
| Plant, machinery and equipment | 23 | €212 | €0 | -€212 | -100% |
| Furniture and vehicles | 24 | €2,694 | €1,494 | -€1,200 | -44.5% |
| Current assets | 29/58 | €100,744 | €112,432 | +€11,688 | +11.6% |
| Amounts receivable within one year | 40/41 | €15,596 | €22,725 | +€7,129 | +45.7% |
| Other amounts receivable | 41 | €15,596 | €22,725 | +€7,129 | +45.7% |
| Cash at bank and in hand | 54/58 | €83,868 | €89,462 | +€5,595 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,280 | €244 | -€1,036 | -80.9% |
| Total equity and liabilities | 10/49 | €103,650 | €113,925 | +€10,275 | +9.9% |
| Equity | 10/15 | €99,593 | €110,819 | +€11,226 | +11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,894 | €52,121 | +€11,226 | +27.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €39,034 | €52,121 | +€13,086 | +33.5% |
| Profit (loss) carried forward | 14 | €52,498 | €52,498 | = | 0.0% |
| Amounts payable | 17/49 | €4,058 | €3,106 | -€951 | -23.4% |
| Amounts payable within one year | 42/48 | €4,058 | €3,106 | -€951 | -23.4% |
| Trade debts | 44 | €413 | €99 | -€314 | -76.1% |
| Suppliers | 440/4 | €413 | €99 | -€314 | -76.1% |
| Taxes, remuneration and social security | 45 | €3,644 | €3,008 | -€637 | -17.5% |
| Taxes | 450/3 | €3,644 | €3,008 | -€637 | -17.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,534 | €1,412 | -€122 | -7.9% |
| Other operating charges | 640/8 | €3,959 | €1,703 | -€2,256 | -57.0% |
| Gross operating margin | 9900 | €28,204 | €21,390 | -€6,814 | -24.2% |
| Operating profit (loss) | 9901 | €22,712 | €18,275 | -€4,437 | -19.5% |
| Financial income | 75/76B | €86 | €0 | -€86 | -100% |
| Recurring financial income | 75 | €86 | €0 | -€86 | -100% |
| Financial charges | 65/66B | €131 | €150 | +€20 | +14.9% |
| Recurring financial charges | 65 | €131 | €150 | +€20 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €22,667 | €18,125 | -€4,542 | -20.0% |
| Income taxes | 67/77 | €8,008 | €6,899 | -€1,110 | -13.9% |
| Profit (loss) for the period | 9904 | €14,659 | €11,226 | -€3,433 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,659 | €11,226 | -€3,433 | -23.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.