ARIANE'S CORNER: 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.
ARIANE'S CORNER
Largest movements
- Receivables within one year +€10,587
up €10,587 (+204%), from €5,199 to €15,786
of which Trade receivables: +€10,587
- Cash +€5,170
up €5,170 (+83.1%), from €6,219 to €11,388
mainly Net result for the year (+€16,287)
- Profit (loss) carried forward +€16,287
up €16,287, from -€13,152 to €3,135
- Trade debts -€310
down €310 (-5.8%), from €5,310 to €5,000
- Gross operating margin +€14,880
up €14,880 (+770%), from €1,933 to €16,813
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 | €11,418 | €27,174 | +€15,756 | +138% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €11,418 | €27,174 | +€15,756 | +138% |
| Amounts receivable within one year | 40/41 | €5,199 | €15,786 | +€10,587 | +204% |
| Trade receivables | 40 | €5,199 | €15,786 | +€10,587 | +204% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €6,219 | €11,388 | +€5,170 | +83.1% |
| Total equity and liabilities | 10/49 | €11,418 | €27,174 | +€15,756 | +138% |
| Equity | 10/15 | €5,448 | €21,735 | +€16,287 | +299% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,152 | €3,135 | +€16,287 | |
| Amounts payable | 17/49 | €5,970 | €5,439 | -€531 | -8.9% |
| Amounts payable within one year | 42/48 | €5,970 | €5,439 | -€531 | -8.9% |
| Trade debts | 44 | €5,310 | €5,000 | -€310 | -5.8% |
| Suppliers | 440/4 | €5,310 | €5,000 | -€310 | -5.8% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €660 | €439 | -€221 | -33.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,933 | €16,813 | +€14,880 | +770% |
| Operating profit (loss) | 9901 | €1,545 | €16,413 | +€14,868 | +962% |
| Financial charges | 65/66B | €126 | €126 | = | 0.0% |
| Recurring financial charges | 65 | €126 | €126 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,419 | €16,287 | +€14,868 | +1,048% |
| Profit (loss) for the period | 9904 | €1,419 | €16,287 | +€14,868 | +1,048% |
| Profit (loss) for the period to be appropriated | 9905 | €1,419 | €16,287 | +€14,868 | +1,048% |
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 29 October 2026 via checked.be.