ARIOLAS: 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.
ARIOLAS
Largest movements
- Receivables within one year +€267,850
up €267,850 (+1103.0%), from €24,283 to €292,133
- Tangible fixed assets +€52,296
up €52,296 (+942.1%), from €5,551 to €57,847
of which Plant, machinery and equipment: +€51,022
- Cash -€35,144
down €35,144 (-74.2%), from €47,352 to €12,208
mainly Receivables within one year (-€267,850) and Net result for the year (-€247,872)
- Debts after one year +€437,650
up €437,650 (+161.2%), from €271,500 to €709,150
of which Financial debts: +€401,000
- Profit (loss) carried forward -€247,872
down €247,872 (-99.5%), from -€249,172 to -€497,044
- Trade debts +€89,051
up €89,051 (+2754.0%), from €3,233 to €92,285
- Tax, wage and social debts +€15,338
new in 2025: €15,338
of which Remuneration and social security: +€14,675
- Other debts -€12,009
down €12,009 (-63.1%), from €19,022 to €7,013
- Staff costs +€54,983
up €54,983 (+317453.7%), from €17 to €55,000
- Gross operating margin -€31,879
down €31,879 (-22.1%), from -€144,384 to -€176,263
- Depreciation +€4,860
up €4,860 (+206.9%), from €2,349 to €7,209
- Financial charges +€3,636
up €3,636 (+413.9%), from €878 to €4,514
- Other operating charges +€3,507
up €3,507 (+279.8%), from €1,253 to €4,760
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.
Cash bridge derived
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 | €238,584 | €523,586 | +€285,001 | +119.5% |
| Formation expenses | 20 | €1,398 | €1,398 | = | 0.0% |
| Fixed assets | 21/28 | €165,551 | €217,847 | +€52,296 | +31.6% |
| Tangible fixed assets | 22/27 | €5,551 | €57,847 | +€52,296 | +942.1% |
| Plant, machinery and equipment | 23 | - | €51,022 | +€51,022 | |
| Furniture and vehicles | 24 | €5,551 | €6,825 | +€1,274 | +22.9% |
| Financial fixed assets | 28 | €160,000 | €160,000 | = | 0.0% |
| Current assets | 29/58 | €71,635 | €304,341 | +€232,706 | +324.8% |
| Amounts receivable within one year | 40/41 | €24,283 | €292,133 | +€267,850 | +1103.0% |
| Other amounts receivable | 41 | €24,283 | €292,133 | +€267,850 | +1103.0% |
| Cash at bank and in hand | 54/58 | €47,352 | €12,208 | -€35,144 | -74.2% |
| Total equity and liabilities | 10/49 | €238,584 | €523,586 | +€285,001 | +119.5% |
| Equity | 10/15 | -€55,172 | -€303,044 | -€247,872 | -449.3% |
| Contributions | 10/11 | €194,000 | €194,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249,172 | -€497,044 | -€247,872 | -99.5% |
| Amounts payable | 17/49 | €293,756 | €826,629 | +€532,873 | +181.4% |
| Amounts payable after more than one year | 17 | €271,500 | €709,150 | +€437,650 | +161.2% |
| Financial debts | 170/4 | €251,500 | €652,500 | +€401,000 | +159.4% |
| Other amounts payable | 178/9 | €20,000 | €56,650 | +€36,650 | +183.3% |
| Amounts payable within one year | 42/48 | €22,256 | €114,636 | +€92,380 | +415.1% |
| Trade debts | 44 | €3,233 | €92,285 | +€89,051 | +2754.0% |
| Suppliers | 440/4 | €3,233 | €92,285 | +€89,051 | +2754.0% |
| Taxes, remuneration and social security | 45 | - | €15,338 | +€15,338 | |
| Taxes | 450/3 | - | €662 | +€662 | |
| Remuneration and social security | 454/9 | - | €14,675 | +€14,675 | |
| Other amounts payable | 47/48 | €19,022 | €7,013 | -€12,009 | -63.1% |
| Accrued charges and deferred income | 492/3 | - | €2,843 | +€2,843 | |
| Remuneration, social security and pensions | 62 | €17 | €55,000 | +€54,983 | +317453.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,349 | €7,209 | +€4,860 | +206.9% |
| Other operating charges | 640/8 | €1,253 | €4,760 | +€3,507 | +279.8% |
| Non-recurring operating charges | 66A | - | €150 | +€150 | |
| Gross operating margin | 9900 | -€144,384 | -€176,263 | -€31,879 | -22.1% |
| Operating profit (loss) | 9901 | -€148,004 | -€243,382 | -€95,379 | -64.4% |
| Financial income | 75/76B | €0 | €24 | +€24 | |
| Recurring financial income | 75 | €0 | €24 | +€24 | |
| Financial charges | 65/66B | €878 | €4,514 | +€3,636 | +413.9% |
| Recurring financial charges | 65 | €878 | €4,514 | +€3,636 | +413.9% |
| Profit (loss) for the period before taxes | 9903 | -€148,882 | -€247,872 | -€98,990 | -66.5% |
| Profit (loss) for the period | 9904 | -€148,882 | -€247,872 | -€98,990 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€148,882 | -€247,872 | -€98,990 | -66.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.