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Arora: what changed

Two fiscal 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.

What changed

Arora

BE 0521.850.102
NACE 46.349, Wholesale of beverages, general range
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-
2023 · -€1,412+€1,412
Equity
-€1,245
2023 · -€1,245
Cash
€24
2023 · €24
Balance sheet total
€877
2023 · €877

Largest movements

2023 to 2024
Assets

No asset line moved by more than 1% of the balance sheet total.

    Equity and liabilities

    No liability line moved by more than 1% of the balance sheet total.

      Income statement
      • Gross operating margin +€1,342

        no longer reported in 2024 (was -€1,342)

      • Taxes -€70

        no longer reported in 2024 (was €70)

      From the 2023 result to the 2024 result

      effect on the result

      The net result is not in both sets of accounts; without it the difference cannot be explained line by line.

      Cash bridge derived

      cash 2023 to 2024

      Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

      Every line side by side 25 lines
      Line Code 2023 2024 Change %
      Total assets 20/58 €877 €877 = 0.0%
      Current assets 29/58 €877 €877 = 0.0%
      Amounts receivable within one year 40/41 €853 €853 = 0.0%
      Other amounts receivable 41 €853 €853 = 0.0%
      Cash at bank and in hand 54/58 €24 €24 = 0.0%
      Total equity and liabilities 10/49 €877 €877 = 0.0%
      Equity 10/15 -€1,245 -€1,245 = 0.0%
      Contributions 10/11 €6,200 €6,200 = 0.0%
      Reserves 13 €373 €373 = 0.0%
      Non-distributable reserves 130/1 €373 €373 = 0.0%
      Reserves not available under the articles 1311 €373 €373 = 0.0%
      Profit (loss) carried forward 14 -€7,818 -€7,818 = 0.0%
      Amounts payable 17/49 €2,122 €2,122 = 0.0%
      Amounts payable within one year 42/48 €2,122 €2,122 = 0.0%
      Trade debts 44 €101 €101 = 0.0%
      Suppliers 440/4 €101 €101 = 0.0%
      Taxes, remuneration and social security 45 €189 €189 = 0.0%
      Taxes 450/3 €189 €189 = 0.0%
      Other amounts payable 47/48 €1,831 €1,831 = 0.0%
      Gross operating margin 9900 -€1,342 - +€1,342
      Operating profit (loss) 9901 -€1,342 - +€1,342
      Profit (loss) for the period before taxes 9903 -€1,342 - +€1,342
      Income taxes 67/77 €70 - -€70
      Profit (loss) for the period 9904 -€1,412 - +€1,412
      Profit (loss) for the period to be appropriated 9905 -€1,412 - +€1,412

      Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.