ARIANTRANS: 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.
ARIANTRANS
Largest movements
- Cash +€32,223
up €32,223 (+53.9%), from €59,758 to €91,980
mainly Net result for the year (+€42,748) and Other debts (+€42,283)
- Receivables within one year +€12,655
up €12,655 (+22.1%), from €57,203 to €69,858
of which Other amounts receivable: +€9,627
- Tangible fixed assets -€2,064
down €2,064 (-15.6%), from €13,228 to €11,164
of which Land and buildings: -€1,395
- Other debts +€42,283
new in 2025: €42,283
- Tax, wage and social debts +€18,665
up €18,665 (+158%), from €11,810 to €30,475
of which Taxes: +€15,749
- Debts after one year -€16,094
down €16,094 (-72.3%), from €22,266 to €6,172
- Reserves -€2,118
down €2,118 (-4.3%), from €49,412 to €47,294
of which Distributable reserves: -€2,118
- Current portion of long-term debt +€1,895
up €1,895 (+11.2%), from €16,972 to €18,866
- Gross operating margin +€46,099
up €46,099 (+198%), from €23,305 to €69,403
- Depreciation -€18,900
down €18,900 (-90.2%), from €20,964 to €2,064
- Taxes +€17,196
up €17,196 (+1,432%), from €1,201 to €18,397
- Staff costs -€1,704
down €1,704 (-49.5%), from €3,440 to €1,736
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 | €139,188 | €182,732 | +€43,545 | +31.3% |
| Fixed assets | 21/28 | €22,228 | €20,164 | -€2,064 | -9.3% |
| Tangible fixed assets | 22/27 | €13,228 | €11,164 | -€2,064 | -15.6% |
| Land and buildings | 22 | €12,559 | €11,164 | -€1,395 | -11.1% |
| Furniture and vehicles | 24 | €668 | - | -€668 | |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €116,960 | €162,569 | +€45,608 | +39.0% |
| Amounts receivable within one year | 40/41 | €57,203 | €69,858 | +€12,655 | +22.1% |
| Trade receivables | 40 | €44,183 | €47,211 | +€3,028 | +6.9% |
| Other amounts receivable | 41 | €13,020 | €22,647 | +€9,627 | +73.9% |
| Cash at bank and in hand | 54/58 | €59,758 | €91,980 | +€32,223 | +53.9% |
| Deferred charges and accrued income | 490/1 | - | €731 | +€731 | |
| Total equity and liabilities | 10/49 | €139,188 | €182,732 | +€43,545 | +31.3% |
| Equity | 10/15 | €86,154 | €84,036 | -€2,118 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,412 | €47,294 | -€2,118 | -4.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,552 | €45,434 | -€2,118 | -4.5% |
| Profit (loss) carried forward | 14 | €18,142 | €18,142 | = | 0.0% |
| Amounts payable | 17/49 | €53,034 | €98,696 | +€45,663 | +86.1% |
| Amounts payable after more than one year | 17 | €22,266 | €6,172 | -€16,094 | -72.3% |
| Financial debts | 170/4 | €22,266 | €6,172 | -€16,094 | -72.3% |
| Amounts payable within one year | 42/48 | €30,768 | €92,525 | +€61,757 | +201% |
| Current portion of amounts payable after more than one year | 42 | €16,972 | €18,866 | +€1,895 | +11.2% |
| Trade debts | 44 | €1,986 | €900 | -€1,087 | -54.7% |
| Suppliers | 440/4 | €1,986 | €900 | -€1,087 | -54.7% |
| Taxes, remuneration and social security | 45 | €11,810 | €30,475 | +€18,665 | +158% |
| Taxes | 450/3 | €11,810 | €27,559 | +€15,749 | +133% |
| Remuneration and social security | 454/9 | - | €2,916 | +€2,916 | |
| Other amounts payable | 47/48 | - | €42,283 | +€42,283 | |
| Remuneration, social security and pensions | 62 | €3,440 | €1,736 | -€1,704 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,964 | €2,064 | -€18,900 | -90.2% |
| Other operating charges | 640/8 | €2,414 | €2,500 | +€86 | +3.6% |
| Gross operating margin | 9900 | €23,305 | €69,403 | +€46,099 | +198% |
| Operating profit (loss) | 9901 | -€3,513 | €63,103 | +€66,616 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,325 | €1,958 | -€367 | -15.8% |
| Recurring financial charges | 65 | €2,325 | €1,958 | -€367 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,838 | €61,145 | +€66,983 | |
| Income taxes | 67/77 | €1,201 | €18,397 | +€17,196 | +1,432% |
| Profit (loss) for the period | 9904 | -€7,039 | €42,748 | +€49,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,039 | €42,748 | +€49,787 |
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 19 October 2026 via checked.be.