ARDOS: 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.
ARDOS
Largest movements
- Receivables within one year +€3,253
up €3,253 (+114%), from €2,842 to €6,096
of which Other amounts receivable: +€1,700
- Cash +€2,156
up €2,156 (+268%), from €805 to €2,960
mainly Net result for the year (+€2,558) and Trade debts (+€1,740)
- Deferred charges and accrued income -€222
no longer reported in 2025 (was €222)
- Profit (loss) carried forward +€2,558
up €2,558 (+3.3%), from -€76,994 to -€74,436
- Trade debts +€1,740
up €1,740 (+8.5%), from €20,557 to €22,297
- Debts after one year -€1,500
no longer reported in 2025 (was €1,500)
- Other debts +€1,500
up €1,500 (+3.8%), from €39,033 to €40,533
- Tax, wage and social debts +€888
up €888 (+76.7%), from €1,157 to €2,045
- Other operating charges -€7,582
down €7,582 (-95.1%), from €7,971 to €389
- Gross operating margin +€7,527
up €7,527, from -€4,438 to €3,089
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 | €3,869 | €9,056 | +€5,187 | +134% |
| Current assets | 29/58 | €3,869 | €9,056 | +€5,187 | +134% |
| Amounts receivable within one year | 40/41 | €2,842 | €6,096 | +€3,253 | +114% |
| Trade receivables | 40 | €2,833 | €4,386 | +€1,553 | +54.8% |
| Other amounts receivable | 41 | €10 | €1,709 | +€1,700 | +17,893% |
| Cash at bank and in hand | 54/58 | €805 | €2,960 | +€2,156 | +268% |
| Deferred charges and accrued income | 490/1 | €222 | - | -€222 | |
| Total equity and liabilities | 10/49 | €3,869 | €9,056 | +€5,187 | +134% |
| Equity | 10/15 | -€58,444 | -€55,886 | +€2,558 | +4.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,994 | -€74,436 | +€2,558 | +3.3% |
| Amounts payable | 17/49 | €62,313 | €64,942 | +€2,629 | +4.2% |
| Amounts payable after more than one year | 17 | €1,500 | - | -€1,500 | |
| Financial debts | 170/4 | €1,500 | - | -€1,500 | |
| Amounts payable within one year | 42/48 | €60,747 | €64,875 | +€4,127 | +6.8% |
| Trade debts | 44 | €20,557 | €22,297 | +€1,740 | +8.5% |
| Suppliers | 440/4 | €20,557 | €22,297 | +€1,740 | +8.5% |
| Taxes, remuneration and social security | 45 | €1,157 | €2,045 | +€888 | +76.7% |
| Taxes | 450/3 | €1,157 | €2,045 | +€888 | +76.7% |
| Other amounts payable | 47/48 | €39,033 | €40,533 | +€1,500 | +3.8% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Other operating charges | 640/8 | €7,971 | €389 | -€7,582 | -95.1% |
| Gross operating margin | 9900 | -€4,438 | €3,089 | +€7,527 | |
| Operating profit (loss) | 9901 | -€12,409 | €2,700 | +€15,109 | |
| Financial income | 75/76B | €54 | €9 | -€44 | -82.9% |
| Recurring financial income | 75 | €54 | €9 | -€44 | -82.9% |
| Financial charges | 65/66B | €129 | €152 | +€23 | +17.8% |
| Recurring financial charges | 65 | €129 | €152 | +€23 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,484 | €2,558 | +€15,042 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,484 | €2,558 | +€15,042 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,484 | €2,558 | +€15,042 |
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 13 October 2026 via checked.be.