ARDITA: 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.
ARDITA
Largest movements
- Tangible fixed assets -€66,179
down €66,179 (-13.2%), from €502,301 to €436,122
of which Furniture and vehicles: -€53,500
- Receivables within one year -€10,483
down €10,483 (-47.3%), from €22,164 to €11,681
of which Other amounts receivable: -€8,517
- Provisions -€31,000
down €31,000 (-91.2%), from €34,000 to €3,000
- Debts after one year -€30,000
down €30,000 (-36.4%), from €82,500 to €52,500
- Reserves -€18,600
down €18,600 (-4.3%), from €429,410 to €410,810
of which Distributable reserves: -€18,600
- Gross operating margin -€11,221
down €11,221 (-16.4%), from €68,268 to €57,046
- Provisions -€4,000
down €4,000 (-57.1%), from €7,000 to €3,000
- Financial charges +€2,259
up €2,259 (+373.8%), from €604 to €2,863
- Financial income -€2,230
down €2,230 (-99.5%), from €2,242 to €12
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 | €741,348 | €662,272 | -€79,076 | -10.7% |
| Fixed assets | 21/28 | €502,301 | €436,122 | -€66,179 | -13.2% |
| Tangible fixed assets | 22/27 | €502,301 | €436,122 | -€66,179 | -13.2% |
| Land and buildings | 22 | €288,301 | €275,622 | -€12,679 | -4.4% |
| Furniture and vehicles | 24 | €214,000 | €160,500 | -€53,500 | -25.0% |
| Current assets | 29/58 | €239,047 | €226,150 | -€12,897 | -5.4% |
| Amounts receivable within one year | 40/41 | €22,164 | €11,681 | -€10,483 | -47.3% |
| Trade receivables | 40 | €12,473 | €10,507 | -€1,966 | -15.8% |
| Other amounts receivable | 41 | €9,691 | €1,174 | -€8,517 | -87.9% |
| Current investments | 50/53 | €85,775 | €85,775 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €129,390 | €126,982 | -€2,408 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,718 | €1,712 | -€6 | -0.4% |
| Total equity and liabilities | 10/49 | €741,348 | €662,272 | -€79,076 | -10.7% |
| Equity | 10/15 | €588,038 | €569,517 | -€18,521 | -3.1% |
| Contributions | 10/11 | €165,500 | €165,500 | = | 0.0% |
| Capital | 10 | €165,500 | €165,500 | = | 0.0% |
| Issued capital | 100 | €165,500 | €165,500 | = | 0.0% |
| Reserves | 13 | €429,410 | €410,810 | -€18,600 | -4.3% |
| Non-distributable reserves | 130/1 | €16,550 | €16,550 | = | 0.0% |
| Legal reserve | 130 | €16,550 | €16,550 | = | 0.0% |
| Distributable reserves | 133 | €412,860 | €394,260 | -€18,600 | -4.5% |
| Profit (loss) carried forward | 14 | -€6,872 | -€6,793 | +€79 | +1.1% |
| Provisions and deferred taxes | 16 | €34,000 | €3,000 | -€31,000 | -91.2% |
| Provisions for liabilities and charges | 160/5 | €34,000 | €3,000 | -€31,000 | -91.2% |
| Major repairs and maintenance | 162 | €34,000 | €3,000 | -€31,000 | -91.2% |
| Amounts payable | 17/49 | €119,310 | €89,756 | -€29,555 | -24.8% |
| Amounts payable after more than one year | 17 | €82,500 | €52,500 | -€30,000 | -36.4% |
| Financial debts | 170/4 | €82,500 | €52,500 | -€30,000 | -36.4% |
| Amounts payable within one year | 42/48 | €36,598 | €36,822 | +€224 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €320 | €200 | -€120 | -37.6% |
| Suppliers | 440/4 | €320 | €200 | -€120 | -37.6% |
| Taxes, remuneration and social security | 45 | - | €420 | +€420 | |
| Taxes | 450/3 | - | €420 | +€420 | |
| Other amounts payable | 47/48 | €6,278 | €6,202 | -€75 | -1.2% |
| Accrued charges and deferred income | 492/3 | €212 | €433 | +€221 | +104.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,960 | €66,179 | +€219 | +0.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €7,000 | €3,000 | -€4,000 | -57.1% |
| Other operating charges | 640/8 | €3,348 | €3,212 | -€136 | -4.1% |
| Gross operating margin | 9900 | €68,268 | €57,046 | -€11,221 | -16.4% |
| Operating profit (loss) | 9901 | -€8,040 | -€15,344 | -€7,304 | -90.8% |
| Financial income | 75/76B | €2,242 | €12 | -€2,230 | -99.5% |
| Recurring financial income | 75 | €2,242 | €12 | -€2,230 | -99.5% |
| Financial charges | 65/66B | €604 | €2,863 | +€2,259 | +373.8% |
| Recurring financial charges | 65 | €604 | €2,863 | +€2,259 | +373.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,403 | -€18,195 | -€11,793 | -184.2% |
| Income taxes | 67/77 | €469 | €326 | -€143 | -30.5% |
| Profit (loss) for the period | 9904 | -€6,872 | -€18,521 | -€11,650 | -169.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,872 | -€18,521 | -€11,650 | -169.5% |
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 12 October 2026 via checked.be.