ARIAN CAR: 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 CAR
Largest movements
- Receivables within one year +€7,752
up €7,752 (+80.8%), from €9,592 to €17,344
- Stocks and contracts -€5,205
down €5,205 (-25.5%), from €20,408 to €15,204
- Cash -€2,906
down €2,906 (-34.5%), from €8,422 to €5,516
mainly Receivables within one year (-€7,752) and Other debts (-€3,863)
- Tangible fixed assets -€678
down €678 (-29.9%), from €2,265 to €1,587
- Profit (loss) carried forward +€3,890
up €3,890 (+76.8%), from -€5,064 to -€1,174
- Other debts -€3,863
no longer reported in 2025 (was €3,863)
- Tax, wage and social debts -€1,151
down €1,151 (-33.7%), from €3,418 to €2,267
- Purchases and services +€15,429
up €15,429 (+3.5%), from €443,126 to €458,555
- Turnover +€12,426
up €12,426 (+2.8%), from €447,251 to €459,677
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 | €40,982 | €39,845 | -€1,137 | -2.8% |
| Fixed assets | 21/28 | €2,265 | €1,587 | -€678 | -29.9% |
| Tangible fixed assets | 22/27 | €2,265 | €1,587 | -€678 | -29.9% |
| Furniture and vehicles | 24 | €2,265 | €1,587 | -€678 | -29.9% |
| Current assets | 29/58 | €38,717 | €38,258 | -€459 | -1.2% |
| Stocks and contracts in progress | 3 | €20,408 | €15,204 | -€5,205 | -25.5% |
| Stocks | 30/36 | €20,408 | €15,204 | -€5,205 | -25.5% |
| Amounts receivable within one year | 40/41 | €9,592 | €17,344 | +€7,752 | +80.8% |
| Other amounts receivable | 41 | €9,592 | €17,344 | +€7,752 | +80.8% |
| Cash at bank and in hand | 54/58 | €8,422 | €5,516 | -€2,906 | -34.5% |
| Deferred charges and accrued income | 490/1 | €294 | €194 | -€100 | -34.1% |
| Total equity and liabilities | 10/49 | €40,982 | €39,845 | -€1,137 | -2.8% |
| Equity | 10/15 | €13,706 | €17,595 | +€3,890 | +28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169 | €169 | = | 0.0% |
| Non-distributable reserves | 130/1 | €169 | €169 | = | 0.0% |
| Reserves not available under the articles | 1311 | €169 | €169 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,064 | -€1,174 | +€3,890 | +76.8% |
| Amounts payable | 17/49 | €27,276 | €22,250 | -€5,027 | -18.4% |
| Amounts payable after more than one year | 17 | €17,627 | €17,627 | = | 0.0% |
| Other amounts payable | 178/9 | €17,627 | €17,627 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,650 | €4,623 | -€5,027 | -52.1% |
| Trade debts | 44 | €2,369 | €2,356 | -€13 | -0.5% |
| Suppliers | 440/4 | €2,369 | €2,356 | -€13 | -0.5% |
| Taxes, remuneration and social security | 45 | €3,418 | €2,267 | -€1,151 | -33.7% |
| Taxes | 450/3 | €3,418 | €2,267 | -€1,151 | -33.7% |
| Other amounts payable | 47/48 | €3,863 | - | -€3,863 | |
| Turnover | 70 | €447,251 | €459,677 | +€12,426 | +2.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €443,126 | €458,555 | +€15,429 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €678 | €678 | = | 0.0% |
| Other operating charges | 640/8 | €1,538 | €2,488 | +€950 | +61.8% |
| Gross operating margin | 9900 | €8,780 | €6,358 | -€2,422 | -27.6% |
| Operating profit (loss) | 9901 | €6,565 | €3,192 | -€3,373 | -51.4% |
| Financial income | 75/76B | - | €890 | +€890 | |
| Recurring financial income | 75 | - | €890 | +€890 | |
| Financial charges | 65/66B | €172 | €192 | +€20 | +11.6% |
| Recurring financial charges | 65 | €172 | €192 | +€20 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €6,393 | €3,890 | -€2,503 | -39.2% |
| Profit (loss) for the period | 9904 | €6,393 | €3,890 | -€2,503 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,393 | €3,890 | -€2,503 | -39.2% |
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 25 October 2026 via checked.be.