ARIANA SHOP: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
ARIANA SHOP
Largest movements
- Receivables within one year +€53,719
up €53,719 (+912%), from €5,888 to €59,607
of which Trade receivables: +€56,382
- Stocks and contracts +€10,240
up €10,240 (+21.6%), from €47,310 to €57,550
- Cash -€3,079
down €3,079 (-43.0%), from €7,165 to €4,086
mainly Receivables within one year (-€53,719) and Stocks and contracts (-€10,240)
- Trade debts +€41,262
up €41,262 (+675%), from €6,115 to €47,377
- Profit (loss) carried forward +€8,423
up €8,423 (+126%), from €6,708 to €15,130
- Other debts +€5,454
up €5,454 (+11.9%), from €45,990 to €51,445
- Tax, wage and social debts +€5,181
up €5,181 (+198%), from €2,622 to €7,802
of which Taxes: +€5,226
- Staff costs +€6,855
up €6,855 (+450%), from €1,524 to €8,379
- Gross operating margin +€6,169
up €6,169 (+25.8%), from €23,914 to €30,084
- Financial charges -€2,285
down €2,285 (-20.9%), from €10,909 to €8,624
- Taxes +€705
up €705 (+39.1%), from €1,801 to €2,505
- Other operating charges -€653
down €653 (-29.1%), from €2,246 to €1,593
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,435 | €122,755 | +€60,320 | +96.6% |
| Fixed assets | 21/28 | €2,072 | €1,512 | -€560 | -27.0% |
| Tangible fixed assets | 22/27 | €2,072 | €1,512 | -€560 | -27.0% |
| Plant, machinery and equipment | 23 | €2,072 | €1,512 | -€560 | -27.0% |
| Current assets | 29/58 | €60,363 | €121,243 | +€60,880 | +101% |
| Stocks and contracts in progress | 3 | €47,310 | €57,550 | +€10,240 | +21.6% |
| Stocks | 30/36 | €47,310 | €57,550 | +€10,240 | +21.6% |
| Amounts receivable within one year | 40/41 | €5,888 | €59,607 | +€53,719 | +912% |
| Trade receivables | 40 | - | €56,382 | +€56,382 | |
| Other amounts receivable | 41 | €5,888 | €3,225 | -€2,663 | -45.2% |
| Cash at bank and in hand | 54/58 | €7,165 | €4,086 | -€3,079 | -43.0% |
| Total equity and liabilities | 10/49 | €62,435 | €122,755 | +€60,320 | +96.6% |
| Equity | 10/15 | €7,708 | €16,130 | +€8,423 | +109% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,708 | €15,130 | +€8,423 | +126% |
| Amounts payable | 17/49 | €54,727 | €106,625 | +€51,897 | +94.8% |
| Amounts payable within one year | 42/48 | €54,727 | €106,625 | +€51,897 | +94.8% |
| Trade debts | 44 | €6,115 | €47,377 | +€41,262 | +675% |
| Suppliers | 440/4 | €6,115 | €47,377 | +€41,262 | +675% |
| Taxes, remuneration and social security | 45 | €2,622 | €7,802 | +€5,181 | +198% |
| Taxes | 450/3 | €2,576 | €7,802 | +€5,226 | +203% |
| Remuneration and social security | 454/9 | €45 | - | -€45 | |
| Other amounts payable | 47/48 | €45,990 | €51,445 | +€5,454 | +11.9% |
| Remuneration, social security and pensions | 62 | €1,524 | €8,379 | +€6,855 | +450% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €727 | €560 | -€167 | -23.0% |
| Other operating charges | 640/8 | €2,246 | €1,593 | -€653 | -29.1% |
| Gross operating margin | 9900 | €23,914 | €30,084 | +€6,169 | +25.8% |
| Operating profit (loss) | 9901 | €19,418 | €19,552 | +€134 | +0.7% |
| Financial charges | 65/66B | €10,909 | €8,624 | -€2,285 | -20.9% |
| Recurring financial charges | 65 | €10,909 | €8,624 | -€2,285 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €8,508 | €10,928 | +€2,419 | +28.4% |
| Income taxes | 67/77 | €1,801 | €2,505 | +€705 | +39.1% |
| Profit (loss) for the period | 9904 | €6,708 | €8,423 | +€1,715 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,708 | €8,423 | +€1,715 | +25.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.