ARIA80: 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.
ARIA80
Largest movements
- Cash +€6,411
up €6,411 (+84.3%), from €7,601 to €14,012
mainly Tax, wage and social debts (+€32,299) and Other debts (+€7,844)
- Receivables within one year -€4,487
down €4,487 (-63.5%), from €7,064 to €2,577
of which Trade receivables: -€3,935
- Tangible fixed assets -€1,088
down €1,088 (-57.6%), from €1,888 to €800
of which Other tangible fixed assets: -€619
- Profit (loss) carried forward -€39,294
down €39,294 (-490%), from -€8,026 to -€47,320
- Tax, wage and social debts +€32,299
up €32,299 (+642%), from €5,031 to €37,330
of which Remuneration and social security: +€33,164
- Other debts +€7,844
up €7,844 (+54.8%), from €14,311 to €22,155
- Turnover +€46,167
up €46,167 (+108%), from €42,723 to €88,890
- Purchases and services +€43,981
up €43,981 (+78.2%), from €56,222 to €100,203
- Financial income -€11,000
no longer reported in 2023 (was €11,000)
of which Financial income: -€11,000
- Staff costs +€7,987
up €7,987 (+58.2%), from €13,725 to €21,712
- Other operating charges -€2,118
down €2,118 (-29.7%), from €7,130 to €5,013
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,429 | €31,264 | +€836 | +2.7% |
| Fixed assets | 21/28 | €2,068 | €980 | -€1,088 | -52.6% |
| Tangible fixed assets | 22/27 | €1,888 | €800 | -€1,088 | -57.6% |
| Plant, machinery and equipment | 23 | €469 | - | -€469 | |
| Other tangible fixed assets | 26 | €1,419 | €800 | -€619 | -43.6% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €28,361 | €30,284 | +€1,924 | +6.8% |
| Stocks and contracts in progress | 3 | €13,695 | €13,695 | = | 0.0% |
| Stocks | 30/36 | €13,695 | €13,695 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,064 | €2,577 | -€4,487 | -63.5% |
| Trade receivables | 40 | €5,364 | €1,428 | -€3,935 | -73.4% |
| Other amounts receivable | 41 | €1,701 | €1,149 | -€552 | -32.4% |
| Cash at bank and in hand | 54/58 | €7,601 | €14,012 | +€6,411 | +84.3% |
| Total equity and liabilities | 10/49 | €30,429 | €31,264 | +€836 | +2.7% |
| Equity | 10/15 | €10,574 | -€28,720 | -€39,294 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€8,026 | -€47,320 | -€39,294 | -490% |
| Amounts payable | 17/49 | €19,855 | €59,984 | +€40,130 | +202% |
| Amounts payable within one year | 42/48 | €19,855 | €59,984 | +€40,130 | +202% |
| Trade debts | 44 | €513 | €500 | -€13 | -2.4% |
| Suppliers | 440/4 | €513 | €500 | -€13 | -2.4% |
| Taxes, remuneration and social security | 45 | €5,031 | €37,330 | +€32,299 | +642% |
| Taxes | 450/3 | €2,649 | €1,783 | -€865 | -32.7% |
| Remuneration and social security | 454/9 | €2,382 | €35,546 | +€33,164 | +1,392% |
| Other amounts payable | 47/48 | €14,311 | €22,155 | +€7,844 | +54.8% |
| Turnover | 70 | €42,723 | €88,890 | +€46,167 | +108% |
| Non-recurring operating income | 76A | €469 | - | -€469 | |
| Goods, raw materials, services and sundry goods | 60/61 | €56,222 | €100,203 | +€43,981 | +78.2% |
| Remuneration, social security and pensions | 62 | €13,725 | €21,712 | +€7,987 | +58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,237 | €1,088 | -€149 | -12.0% |
| Other operating charges | 640/8 | €7,130 | €5,013 | -€2,118 | -29.7% |
| Gross operating margin | 9900 | -€13,028 | -€11,313 | +€1,714 | +13.2% |
| Operating profit (loss) | 9901 | -€35,119 | -€39,126 | -€4,007 | -11.4% |
| Financial income | 75/76B | €11,000 | - | -€11,000 | |
| Recurring financial income | 75 | €11,000 | - | -€11,000 | |
| Non-recurring financial income | 76B | €11,000 | - | -€11,000 | |
| Financial charges | 65/66B | €429 | €168 | -€261 | -60.9% |
| Recurring financial charges | 65 | €429 | €168 | -€261 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,548 | -€39,294 | -€14,746 | -60.1% |
| Profit (loss) for the period | 9904 | -€24,548 | -€39,294 | -€14,746 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,548 | -€39,294 | -€14,746 | -60.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.