ARHANA: 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.
ARHANA
Largest movements
- Cash -€41,032
down €41,032 (-82.7%), from €49,607 to €8,575
mainly Stocks and contracts (-€30,902) and Receivables within one year (-€8,917)
- Stocks and contracts +€30,902
up €30,902 (+95.8%), from €32,273 to €63,175
- Receivables within one year +€8,917
up €8,917 (+41.0%), from €21,748 to €30,664
of which Other amounts receivable: +€5,225
- Deferred charges and accrued income -€3,665
no longer reported in 2024 (was €3,665)
- Tangible fixed assets +€2,930
up €2,930 (+299%), from €979 to €3,910
of which Land and buildings: +€2,054
- Other debts +€9,546
up €9,546 (+318%), from €3,000 to €12,546
- Trade debts -€7,472
down €7,472 (-17.9%), from €41,701 to €34,228
- Tax, wage and social debts -€5,464
down €5,464 (-89.9%), from €6,080 to €616
- Profit (loss) carried forward +€1,623
up €1,623 (+4.0%), from €40,461 to €42,084
- Gross operating margin +€3,795
up €3,795 (+8.2%), from €46,119 to €49,914
- Depreciation -€2,554
down €2,554 (-74.3%), from €3,435 to €881
- Other operating charges +€1,500
up €1,500 (+2,419%), from €62 to €1,562
- Financial charges +€538
up €538 (+20.1%), from €2,676 to €3,214
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 | €111,882 | €109,934 | -€1,948 | -1.7% |
| Fixed assets | 21/28 | €4,589 | €7,520 | +€2,930 | +63.9% |
| Tangible fixed assets | 22/27 | €979 | €3,910 | +€2,930 | +299% |
| Land and buildings | 22 | €979 | €3,033 | +€2,054 | +210% |
| Plant, machinery and equipment | 23 | - | €876 | +€876 | |
| Financial fixed assets | 28 | €3,610 | €3,610 | = | 0.0% |
| Current assets | 29/58 | €107,293 | €102,415 | -€4,878 | -4.5% |
| Stocks and contracts in progress | 3 | €32,273 | €63,175 | +€30,902 | +95.8% |
| Stocks | 30/36 | €32,273 | €63,175 | +€30,902 | +95.8% |
| Amounts receivable within one year | 40/41 | €21,748 | €30,664 | +€8,917 | +41.0% |
| Trade receivables | 40 | - | €3,692 | +€3,692 | |
| Other amounts receivable | 41 | €21,748 | €26,973 | +€5,225 | +24.0% |
| Cash at bank and in hand | 54/58 | €49,607 | €8,575 | -€41,032 | -82.7% |
| Deferred charges and accrued income | 490/1 | €3,665 | - | -€3,665 | |
| Total equity and liabilities | 10/49 | €111,882 | €109,934 | -€1,948 | -1.7% |
| Equity | 10/15 | €60,921 | €62,544 | +€1,623 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €40,461 | €42,084 | +€1,623 | +4.0% |
| Amounts payable | 17/49 | €50,961 | €47,390 | -€3,571 | -7.0% |
| Amounts payable within one year | 42/48 | €50,781 | €47,390 | -€3,391 | -6.7% |
| Trade debts | 44 | €41,701 | €34,228 | -€7,472 | -17.9% |
| Suppliers | 440/4 | €41,701 | €34,228 | -€7,472 | -17.9% |
| Taxes, remuneration and social security | 45 | €6,080 | €616 | -€5,464 | -89.9% |
| Taxes | 450/3 | €6,080 | €616 | -€5,464 | -89.9% |
| Other amounts payable | 47/48 | €3,000 | €12,546 | +€9,546 | +318% |
| Accrued charges and deferred income | 492/3 | €180 | - | -€180 | |
| Remuneration, social security and pensions | 62 | €42,303 | €42,410 | +€107 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,435 | €881 | -€2,554 | -74.3% |
| Other operating charges | 640/8 | €62 | €1,562 | +€1,500 | +2,419% |
| Gross operating margin | 9900 | €46,119 | €49,914 | +€3,795 | +8.2% |
| Operating profit (loss) | 9901 | €319 | €5,061 | +€4,742 | +1,486% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €2,676 | €3,214 | +€538 | +20.1% |
| Recurring financial charges | 65 | €2,676 | €3,214 | +€538 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,348 | €1,846 | +€4,194 | |
| Income taxes | 67/77 | - | €223 | +€223 | |
| Profit (loss) for the period | 9904 | -€2,348 | €1,623 | +€3,971 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,348 | €1,623 | +€3,971 |
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 22 October 2026 via checked.be.