Ariës Gardens: what changed
What changed
Ariës Gardens
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€20,761
2024 · -€10,521-€10,240
Equity
-€73,992
2024 · -€53,231-€20,761
Cash
€187
2024 · €393-€206
Balance sheet total
€27,240
2024 · €44,167-€16,926
Largest movements
Assets
- Stocks and contracts -€10,496
down €10,496 (-31.3%), from €33,496 to €23,000
of which Stocks: -€10,496
- Receivables within one year -€5,990
down €5,990 (-81.5%), from €7,352 to €1,362
of which Trade receivables: -€7,040
Equity and liabilities
- Profit (loss) carried forward -€20,761
down €20,761 (-28.9%), from -€71,909 to -€92,670
- Other debts +€11,504
up €11,504 (+12.8%), from €89,658 to €101,163
- Trade debts -€7,612
down €7,612 (-99.1%), from €7,682 to €70
Income statement
- Gross operating margin -€10,695
down €10,695 (-137%), from -€7,824 to -€18,518
- Depreciation -€313
down €313 (-16.2%), from €1,938 to €1,625
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€10,521
Gross operating margin
-€10,695
Depreciation
+€313
Other operating charges
+€45
Financial income
-€10
Financial charges
+€49
Taxes
+€58
Result 2025
-€20,761
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,184
Investment
-€1,391
Financing
€0
Cash 2024
€393
From operations (derived)
+€1,184
Net result for the year
-€20,761
Depreciation
+€1,625
Stocks and contracts
+€10,496
Receivables within one year
+€5,990
Trade debts
-€7,612
Tax, wage and social debts
-€58
Other debts
+€11,504
Investment (derived)
-€1,391
Investment in fixed assets (net)
-€1,391
Cash 2025
€187
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,167 | €27,240 | -€16,926 | -38.3% |
| Fixed assets | 21/28 | €2,925 | €2,691 | -€234 | -8.0% |
| Intangible fixed assets | 21 | €349 | €0 | -€349 | -100% |
| Tangible fixed assets | 22/27 | €2,576 | €2,691 | +€115 | +4.5% |
| Plant, machinery and equipment | 23 | €0 | €941 | +€941 | |
| Furniture and vehicles | 24 | €2,576 | €1,750 | -€826 | -32.1% |
| Current assets | 29/58 | €41,241 | €24,549 | -€16,692 | -40.5% |
| Stocks and contracts in progress | 3 | €33,496 | €23,000 | -€10,496 | -31.3% |
| Stocks | 30/36 | €10,496 | €0 | -€10,496 | -100% |
| Contracts in progress | 37 | €23,000 | €23,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,352 | €1,362 | -€5,990 | -81.5% |
| Trade receivables | 40 | €7,201 | €162 | -€7,040 | -97.8% |
| Other amounts receivable | 41 | €151 | €1,201 | +€1,050 | +695% |
| Cash at bank and in hand | 54/58 | €393 | €187 | -€206 | -52.5% |
| Total equity and liabilities | 10/49 | €44,167 | €27,240 | -€16,926 | -38.3% |
| Equity | 10/15 | -€53,231 | -€73,992 | -€20,761 | -39.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78 | €78 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €78 | €78 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,909 | -€92,670 | -€20,761 | -28.9% |
| Amounts payable | 17/49 | €97,398 | €101,233 | +€3,835 | +3.9% |
| Amounts payable within one year | 42/48 | €97,398 | €101,233 | +€3,835 | +3.9% |
| Trade debts | 44 | €7,682 | €70 | -€7,612 | -99.1% |
| Suppliers | 440/4 | €7,682 | €70 | -€7,612 | -99.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €58 | €0 | -€58 | -100% |
| Taxes | 450/3 | €58 | €0 | -€58 | -100% |
| Other amounts payable | 47/48 | €89,658 | €101,163 | +€11,504 | +12.8% |
| Non-recurring operating income | 76A | €6,139 | €0 | -€6,139 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,938 | €1,625 | -€313 | -16.2% |
| Other operating charges | 640/8 | €498 | €453 | -€45 | -9.1% |
| Gross operating margin | 9900 | -€7,824 | -€18,518 | -€10,695 | -137% |
| Operating profit (loss) | 9901 | -€10,260 | -€20,596 | -€10,336 | -101% |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.6% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.6% |
| Financial charges | 65/66B | €214 | €165 | -€49 | -22.9% |
| Recurring financial charges | 65 | €214 | €165 | -€49 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,464 | -€20,761 | -€10,297 | -98.4% |
| Income taxes | 67/77 | €58 | €0 | -€58 | -100.0% |
| Profit (loss) for the period | 9904 | -€10,521 | -€20,761 | -€10,240 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,521 | -€20,761 | -€10,240 | -97.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.