ARIAN P: 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.
ARIAN P
Largest movements
- Cash +€48,090
up €48,090 (+15124.9%), from €318 to €48,408
mainly Accrued charges and deferred income (+€32,899) and Trade debts (+€19,898)
- Tangible fixed assets +€14,664
up €14,664 (+85.2%), from €17,219 to €31,883
of which Assets under construction and advance payments: +€18,750
- Receivables within one year -€2,780
down €2,780 (-21.3%), from €13,024 to €10,244
of which Other amounts receivable: -€2,814
- Accrued charges and deferred income +€32,899
new in 2025: €32,899
- Trade debts +€19,898
up €19,898 (+629.5%), from €3,161 to €23,059
- Profit (loss) carried forward +€9,203
up €9,203 (+92.2%), from €9,980 to €19,183
- Other debts -€7,241
no longer reported in 2025 (was €7,241)
- Reserves +€5,000
new in 2025: €5,000
- Gross operating margin -€21,439
down €21,439 (-54.1%), from €39,635 to €18,195
- Financial income +€12,895
up €12,895 (+257385.0%), from €5 to €12,900
- Taxes +€6,514
new in 2025: €6,514
- Other operating charges +€3,923
up €3,923 (+385.0%), from €1,019 to €4,942
- Depreciation +€1,648
up €1,648 (+67.6%), from €2,438 to €4,086
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 | €30,561 | €90,535 | +€59,974 | +196.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €17,219 | €31,883 | +€14,664 | +85.2% |
| Tangible fixed assets | 22/27 | €17,219 | €31,883 | +€14,664 | +85.2% |
| Furniture and vehicles | 24 | €17,219 | €13,133 | -€4,086 | -23.7% |
| Assets under construction and advance payments | 27 | - | €18,750 | +€18,750 | |
| Current assets | 29/58 | €13,342 | €58,652 | +€45,310 | +339.6% |
| Amounts receivable within one year | 40/41 | €13,024 | €10,244 | -€2,780 | -21.3% |
| Trade receivables | 40 | €8,327 | €8,362 | +€34 | +0.4% |
| Other amounts receivable | 41 | €4,696 | €1,882 | -€2,814 | -59.9% |
| Cash at bank and in hand | 54/58 | €318 | €48,408 | +€48,090 | +15124.9% |
| Total equity and liabilities | 10/49 | €30,561 | €90,535 | +€59,974 | +196.2% |
| Equity | 10/15 | €10,980 | €25,183 | +€14,203 | +129.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €9,980 | €19,183 | +€9,203 | +92.2% |
| Amounts payable | 17/49 | €19,581 | €65,352 | +€45,771 | +233.8% |
| Amounts payable within one year | 42/48 | €19,581 | €32,453 | +€12,872 | +65.7% |
| Trade debts | 44 | €3,161 | €23,059 | +€19,898 | +629.5% |
| Suppliers | 440/4 | €3,161 | €23,059 | +€19,898 | +629.5% |
| Advances received on contracts in progress | 46 | €1,800 | - | -€1,800 | |
| Taxes, remuneration and social security | 45 | €7,379 | €9,394 | +€2,015 | +27.3% |
| Taxes | 450/3 | €3,066 | €8,957 | +€5,891 | +192.2% |
| Remuneration and social security | 454/9 | €4,313 | €437 | -€3,876 | -89.9% |
| Other amounts payable | 47/48 | €7,241 | - | -€7,241 | |
| Accrued charges and deferred income | 492/3 | - | €32,899 | +€32,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,438 | €4,086 | +€1,648 | +67.6% |
| Other operating charges | 640/8 | €1,019 | €4,942 | +€3,923 | +385.0% |
| Non-recurring operating charges | 66A | €11,395 | - | -€11,395 | |
| Gross operating margin | 9900 | €39,635 | €18,195 | -€21,439 | -54.1% |
| Operating profit (loss) | 9901 | €24,783 | €9,168 | -€15,615 | -63.0% |
| Financial income | 75/76B | €5 | €12,900 | +€12,895 | +257385.0% |
| Recurring financial income | 75 | €5 | €12,900 | +€12,895 | +257385.0% |
| Financial charges | 65/66B | €133 | €1,351 | +€1,218 | +916.8% |
| Recurring financial charges | 65 | €133 | €1,287 | +€1,154 | +869.1% |
| Non-recurring financial charges | 66B | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | €24,655 | €20,717 | -€3,938 | -16.0% |
| Income taxes | 67/77 | - | €6,514 | +€6,514 | |
| Profit (loss) for the period | 9904 | €24,655 | €14,203 | -€10,452 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,655 | €14,203 | -€10,452 | -42.4% |
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 7 October 2026 via checked.be.