ARUNA: 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.
ARUNA
Largest movements
- Receivables within one year +€19,588
up €19,588 (+105.3%), from €18,594 to €38,182
of which Other amounts receivable: +€25,652
- Tangible fixed assets -€7,438
down €7,438 (-10.0%), from €74,566 to €67,128
- Reserves +€30,485
up €30,485 (+38.2%), from €79,746 to €110,231
of which Distributable reserves: +€30,485
- Short-term financial debts -€8,420
down €8,420 (-65.7%), from €12,808 to €4,389
- Trade debts -€7,851
down €7,851 (-93.9%), from €8,363 to €512
- Depreciation -€9,590
down €9,590 (-56.3%), from €17,028 to €7,438
- Financial charges -€1,427
down €1,427 (-52.0%), from €2,744 to €1,316
- Taxes +€1,379
up €1,379 (+7.7%), from €17,792 to €19,171
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 | €330,318 | €345,568 | +€15,249 | +4.6% |
| Fixed assets | 21/28 | €74,566 | €67,128 | -€7,438 | -10.0% |
| Tangible fixed assets | 22/27 | €74,566 | €67,128 | -€7,438 | -10.0% |
| Land and buildings | 22 | €74,566 | €67,128 | -€7,438 | -10.0% |
| Current assets | 29/58 | €255,753 | €278,440 | +€22,687 | +8.9% |
| Amounts receivable after more than one year | 29 | €236,026 | €236,026 | = | 0.0% |
| Other amounts receivable | 291 | €236,026 | €236,026 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,594 | €38,182 | +€19,588 | +105.3% |
| Trade receivables | 40 | €6,064 | - | -€6,064 | |
| Other amounts receivable | 41 | €12,531 | €38,182 | +€25,652 | +204.7% |
| Cash at bank and in hand | 54/58 | €61 | €61 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,072 | €4,171 | +€3,099 | +289.2% |
| Total equity and liabilities | 10/49 | €330,318 | €345,568 | +€15,249 | +4.6% |
| Equity | 10/15 | €164,718 | €195,204 | +€30,485 | +18.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €79,746 | €110,231 | +€30,485 | +38.2% |
| 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 | €77,886 | €108,371 | +€30,485 | +39.1% |
| Profit (loss) carried forward | 14 | €72,573 | €72,573 | = | 0.0% |
| Amounts payable | 17/49 | €165,600 | €150,364 | -€15,236 | -9.2% |
| Amounts payable within one year | 42/48 | €163,888 | €149,874 | -€14,014 | -8.6% |
| Financial debts | 43 | €12,808 | €4,389 | -€8,420 | -65.7% |
| Credit institutions | 430/8 | €12,808 | €4,389 | -€8,420 | -65.7% |
| Trade debts | 44 | €8,363 | €512 | -€7,851 | -93.9% |
| Suppliers | 440/4 | €8,363 | €512 | -€7,851 | -93.9% |
| Taxes, remuneration and social security | 45 | €21,701 | €23,957 | +€2,256 | +10.4% |
| Taxes | 450/3 | €21,701 | €23,957 | +€2,256 | +10.4% |
| Other amounts payable | 47/48 | €121,016 | €121,016 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,712 | €490 | -€1,222 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,028 | €7,438 | -€9,590 | -56.3% |
| Other operating charges | 640/8 | €2,617 | €2,648 | +€31 | +1.2% |
| Gross operating margin | 9900 | €61,058 | €61,058 | +€0 | 0.0% |
| Operating profit (loss) | 9901 | €41,413 | €50,973 | +€9,560 | +23.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,744 | €1,316 | -€1,427 | -52.0% |
| Recurring financial charges | 65 | €2,744 | €1,316 | -€1,427 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €38,670 | €49,656 | +€10,987 | +28.4% |
| Income taxes | 67/77 | €17,792 | €19,171 | +€1,379 | +7.7% |
| Profit (loss) for the period | 9904 | €20,877 | €30,485 | +€9,608 | +46.0% |
| Transfer from tax-exempt reserves | 789 | €200 | - | -€200 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,077 | €30,485 | +€9,408 | +44.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.