ARIAN: 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.
ARIAN
Largest movements
- Tangible fixed assets -€35,563
down €35,563 (-20.5%), from €173,429 to €137,865
of which Furniture and vehicles: -€24,383
- Cash +€10,570
up €10,570 (+431.8%), from €2,448 to €13,017
mainly Other debts (+€80,072) and Depreciation (+€35,563)
- Trade debts -€96,823
down €96,823 (-98.7%), from €98,146 to €1,322
- Other debts +€80,072
up €80,072 (+218.1%), from €36,715 to €116,787
- Debts after one year -€16,181
down €16,181 (-26.4%), from €61,181 to €45,000
- Profit (loss) carried forward +€11,188
up €11,188 (+17.2%), from -€65,211 to -€54,023
- Accrued charges and deferred income -€6,500
no longer reported in 2025 (was €6,500)
- Gross operating margin +€61,233
up €61,233 (+194.8%), from €31,438 to €92,671
- Staff costs +€20,860
up €20,860 (+97.6%), from €21,372 to €42,232
- Depreciation +€15,058
up €15,058 (+73.4%), from €20,505 to €35,563
- Financial charges +€1,285
up €1,285 (+73.8%), from €1,741 to €3,026
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 | €175,876 | €151,588 | -€24,288 | -13.8% |
| Fixed assets | 21/28 | €173,429 | €137,865 | -€35,563 | -20.5% |
| Tangible fixed assets | 22/27 | €173,429 | €137,865 | -€35,563 | -20.5% |
| Plant, machinery and equipment | 23 | €6,657 | €4,177 | -€2,480 | -37.3% |
| Furniture and vehicles | 24 | €84,484 | €60,101 | -€24,383 | -28.9% |
| Other tangible fixed assets | 26 | €82,288 | €73,588 | -€8,700 | -10.6% |
| Current assets | 29/58 | €2,448 | €13,723 | +€11,276 | +460.7% |
| Cash at bank and in hand | 54/58 | €2,448 | €13,017 | +€10,570 | +431.8% |
| Deferred charges and accrued income | 490/1 | - | €706 | +€706 | |
| Total equity and liabilities | 10/49 | €175,876 | €151,588 | -€24,288 | -13.8% |
| Equity | 10/15 | -€44,751 | -€33,563 | +€11,188 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €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 | -€65,211 | -€54,023 | +€11,188 | +17.2% |
| Amounts payable | 17/49 | €220,627 | €185,151 | -€35,476 | -16.1% |
| Amounts payable after more than one year | 17 | €61,181 | €45,000 | -€16,181 | -26.4% |
| Financial debts | 170/4 | €61,181 | €45,000 | -€16,181 | -26.4% |
| Amounts payable within one year | 42/48 | €152,946 | €140,152 | -€12,794 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €15,532 | €16,181 | +€649 | +4.2% |
| Trade debts | 44 | €98,146 | €1,322 | -€96,823 | -98.7% |
| Suppliers | 440/4 | €98,146 | €1,322 | -€96,823 | -98.7% |
| Taxes, remuneration and social security | 45 | €2,553 | €5,861 | +€3,308 | +129.6% |
| Taxes | 450/3 | - | €662 | +€662 | |
| Remuneration and social security | 454/9 | €2,553 | €5,199 | +€2,646 | +103.7% |
| Other amounts payable | 47/48 | €36,715 | €116,787 | +€80,072 | +218.1% |
| Accrued charges and deferred income | 492/3 | €6,500 | - | -€6,500 | |
| Remuneration, social security and pensions | 62 | €21,372 | €42,232 | +€20,860 | +97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,505 | €35,563 | +€15,058 | +73.4% |
| Gross operating margin | 9900 | €31,438 | €92,671 | +€61,233 | +194.8% |
| Operating profit (loss) | 9901 | -€10,439 | €14,876 | +€25,315 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,741 | €3,026 | +€1,285 | +73.8% |
| Recurring financial charges | 65 | €1,741 | €3,026 | +€1,285 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,173 | €11,850 | +€24,023 | |
| Income taxes | 67/77 | €2 | €662 | +€660 | +37292.7% |
| Profit (loss) for the period | 9904 | -€12,175 | €11,188 | +€23,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,175 | €11,188 | +€23,363 |
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 11 October 2026 via checked.be.