Ariana Aria: 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.
Ariana Aria
Largest movements
- Receivables within one year +€20,410
up €20,410 (+202%), from €10,128 to €30,537
of which Trade receivables: +€13,653
- Cash +€7,746
up €7,746 (+80.6%), from €9,606 to €17,351
mainly Other debts (+€38,000) and Trade debts (+€3,518)
- Other debts +€38,000
up €38,000 (+166%), from €22,933 to €60,933
- Profit (loss) carried forward -€8,670
down €8,670 (-26.1%), from -€33,276 to -€41,946
- Tax, wage and social debts -€4,693
down €4,693 (-51.4%), from €9,122 to €4,429
of which Remuneration and social security: -€3,153
- Trade debts +€3,518
up €3,518 (+65.6%), from €5,362 to €8,880
- Gross operating margin -€51,639
down €51,639 (-83.5%), from €61,806 to €10,168
- Staff costs -€3,961
down €3,961 (-17.9%), from €22,181 to €18,220
- Other operating charges -€654
down €654 (-64.1%), from €1,019 to €366
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,733 | €50,889 | +€28,155 | +124% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €19,733 | €47,889 | +€28,155 | +143% |
| Amounts receivable within one year | 40/41 | €10,128 | €30,537 | +€20,410 | +202% |
| Trade receivables | 40 | €10,128 | €23,781 | +€13,653 | +135% |
| Other amounts receivable | 41 | - | €6,757 | +€6,757 | |
| Cash at bank and in hand | 54/58 | €9,606 | €17,351 | +€7,746 | +80.6% |
| Total equity and liabilities | 10/49 | €22,733 | €50,889 | +€28,155 | +124% |
| Equity | 10/15 | -€14,684 | -€23,354 | -€8,670 | -59.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,276 | -€41,946 | -€8,670 | -26.1% |
| Amounts payable | 17/49 | €37,417 | €74,242 | +€36,825 | +98.4% |
| Amounts payable within one year | 42/48 | €37,417 | €74,242 | +€36,825 | +98.4% |
| Trade debts | 44 | €5,362 | €8,880 | +€3,518 | +65.6% |
| Suppliers | 440/4 | €5,362 | €8,880 | +€3,518 | +65.6% |
| Taxes, remuneration and social security | 45 | €9,122 | €4,429 | -€4,693 | -51.4% |
| Taxes | 450/3 | €4,827 | €3,288 | -€1,540 | -31.9% |
| Remuneration and social security | 454/9 | €4,294 | €1,141 | -€3,153 | -73.4% |
| Other amounts payable | 47/48 | €22,933 | €60,933 | +€38,000 | +166% |
| Remuneration, social security and pensions | 62 | €22,181 | €18,220 | -€3,961 | -17.9% |
| Other operating charges | 640/8 | €1,019 | €366 | -€654 | -64.1% |
| Gross operating margin | 9900 | €61,806 | €10,168 | -€51,639 | -83.5% |
| Operating profit (loss) | 9901 | €38,607 | -€8,418 | -€47,024 | |
| Financial charges | 65/66B | €260 | €252 | -€8 | -3.0% |
| Recurring financial charges | 65 | €260 | €252 | -€8 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €38,347 | -€8,670 | -€47,017 | |
| Profit (loss) for the period | 9904 | €38,347 | -€8,670 | -€47,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,347 | -€8,670 | -€47,017 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.