ARIA PARTNER: what changed
Two fiscal 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.
ARIA PARTNER
Largest movements
- Receivables within one year +€318,924
up €318,924 (+170.4%), from €187,130 to €506,054
of which Trade receivables: +€318,924
- Cash +€41,596
up €41,596 (+16.9%), from €246,088 to €287,684
mainly Other debts (+€404,566) and Trade debts (+€277,461)
- Tangible fixed assets -€16,543
down €16,543 (-5.4%), from €303,923 to €287,380
of which Furniture and vehicles: -€10,794
- Other debts +€404,566
up €404,566 (+5798.0%), from €6,978 to €411,544
- Profit (loss) carried forward -€376,362
down €376,362 (-93.7%), from €401,576 to €25,213
- Trade debts +€277,461
up €277,461 (+416.9%), from €66,549 to €344,010
- Tax, wage and social debts +€56,644
up €56,644 (+128.7%), from €44,026 to €100,670
of which Taxes: +€50,962
- Provisions +€88,800
up €88,800 (+94.1%), from -€94,400 to -€5,600
- Gross operating margin +€34,891
up €34,891 (+25.3%), from €138,001 to €172,892
- Staff costs +€20,580
new in 2025: €20,580
- Taxes -€19,709
down €19,709 (-41.8%), from €47,124 to €27,415
- Depreciation +€4,995
up €4,995 (+20.4%), from €24,507 to €29,501
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 | €741,068 | €1,086,625 | +€345,558 | +46.6% |
| Fixed assets | 21/28 | €303,923 | €287,380 | -€16,543 | -5.4% |
| Tangible fixed assets | 22/27 | €303,923 | €287,380 | -€16,543 | -5.4% |
| Land and buildings | 22 | €268,265 | €257,586 | -€10,679 | -4.0% |
| Plant, machinery and equipment | 23 | €3,724 | €8,652 | +€4,929 | +132.4% |
| Furniture and vehicles | 24 | €31,935 | €21,142 | -€10,794 | -33.8% |
| Current assets | 29/58 | €437,144 | €799,245 | +€362,101 | +82.8% |
| Amounts receivable within one year | 40/41 | €187,130 | €506,054 | +€318,924 | +170.4% |
| Trade receivables | 40 | €187,130 | €506,054 | +€318,924 | +170.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €246,088 | €287,684 | +€41,596 | +16.9% |
| Deferred charges and accrued income | 490/1 | €3,926 | €5,507 | +€1,581 | +40.3% |
| Total equity and liabilities | 10/49 | €741,068 | €1,086,625 | +€345,558 | +46.6% |
| Equity | 10/15 | €406,576 | €30,213 | -€376,362 | -92.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €401,576 | €25,213 | -€376,362 | -93.7% |
| Provisions and deferred taxes | 16 | €5,600 | - | -€5,600 | |
| Provisions for liabilities and charges | 160/5 | €5,600 | - | -€5,600 | |
| Other liabilities and charges | 164/5 | €5,600 | - | -€5,600 | |
| Amounts payable | 17/49 | €328,892 | €1,056,412 | +€727,520 | +221.2% |
| Amounts payable after more than one year | 17 | €195,148 | €185,466 | -€9,682 | -5.0% |
| Financial debts | 170/4 | €195,148 | €185,466 | -€9,682 | -5.0% |
| Amounts payable within one year | 42/48 | €133,744 | €870,946 | +€737,202 | +551.2% |
| Current portion of amounts payable after more than one year | 42 | €16,192 | €14,723 | -€1,469 | -9.1% |
| Trade debts | 44 | €66,549 | €344,010 | +€277,461 | +416.9% |
| Suppliers | 440/4 | €66,549 | €344,010 | +€277,461 | +416.9% |
| Taxes, remuneration and social security | 45 | €44,026 | €100,670 | +€56,644 | +128.7% |
| Taxes | 450/3 | €44,026 | €94,987 | +€50,962 | +115.8% |
| Remuneration and social security | 454/9 | - | €5,682 | +€5,682 | |
| Other amounts payable | 47/48 | €6,978 | €411,544 | +€404,566 | +5798.0% |
| Non-recurring operating income | 76A | €39,801 | - | -€39,801 | |
| Remuneration, social security and pensions | 62 | - | €20,580 | +€20,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,507 | €29,501 | +€4,995 | +20.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€94,400 | -€5,600 | +€88,800 | +94.1% |
| Other operating charges | 640/8 | €493 | €718 | +€225 | +45.7% |
| Gross operating margin | 9900 | €138,001 | €172,892 | +€34,891 | +25.3% |
| Operating profit (loss) | 9901 | €207,402 | €127,693 | -€79,709 | -38.4% |
| Financial income | 75/76B | €878 | €1,491 | +€613 | +69.8% |
| Recurring financial income | 75 | €878 | €1,491 | +€613 | +69.8% |
| Financial charges | 65/66B | €7,959 | €7,543 | -€416 | -5.2% |
| Recurring financial charges | 65 | €7,959 | €7,543 | -€416 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €200,321 | €121,641 | -€78,680 | -39.3% |
| Income taxes | 67/77 | €47,124 | €27,415 | -€19,709 | -41.8% |
| Profit (loss) for the period | 9904 | €153,197 | €94,226 | -€58,971 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €153,197 | €94,226 | -€58,971 | -38.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.