Aruna Consulting: 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.
Aruna Consulting
Largest movements
- Receivables within one year +€22,787
up €22,787 (+2,145%), from €1,062 to €23,849
of which Trade receivables: +€21,208
- Cash +€10,504
up €10,504, from €0 to €10,504
mainly Tax, wage and social debts (+€17,582) and Depreciation (+€13,950)
- Tangible fixed assets -€6,871
down €6,871 (-6.0%), from €114,227 to €107,356
of which Furniture and vehicles: -€7,441
- Deferred charges and accrued income +€1,485
up €1,485 (+178%), from €834 to €2,319
- Tax, wage and social debts +€17,582
up €17,582 (+7,073%), from €249 to €17,831
- Profit (loss) carried forward +€7,028
up €7,028 (+31.6%), from -€22,264 to -€15,237
- Other debts -€4,992
down €4,992 (-9.4%), from €52,836 to €47,844
- Debts after one year +€3,945
up €3,945 (+7.8%), from €50,533 to €54,479
- Current portion of long-term debt +€2,469
up €2,469 (+27.3%), from €9,050 to €11,520
- Gross operating margin +€17,176
up €17,176 (+121%), from €14,153 to €31,329
- Financial charges +€1,895
up €1,895 (+42.7%), from €4,435 to €6,329
- Taxes +€1,710
up €1,710 (+688%), from €249 to €1,958
- Depreciation -€708
down €708 (-4.8%), from €14,658 to €13,950
- Financial income +€349
up €349 (+3,491,400%), from €0 to €349
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 | €116,123 | €144,029 | +€27,905 | +24.0% |
| Fixed assets | 21/28 | €114,227 | €107,356 | -€6,871 | -6.0% |
| Tangible fixed assets | 22/27 | €114,227 | €107,356 | -€6,871 | -6.0% |
| Land and buildings | 22 | €77,100 | €70,967 | -€6,133 | -8.0% |
| Plant, machinery and equipment | 23 | €1,566 | €10,874 | +€9,308 | +594% |
| Furniture and vehicles | 24 | €17,187 | €9,746 | -€7,441 | -43.3% |
| Other tangible fixed assets | 26 | €18,374 | €15,770 | -€2,604 | -14.2% |
| Current assets | 29/58 | €1,897 | €36,673 | +€34,776 | +1,834% |
| Amounts receivable within one year | 40/41 | €1,062 | €23,849 | +€22,787 | +2,145% |
| Trade receivables | 40 | - | €21,208 | +€21,208 | |
| Other amounts receivable | 41 | €1,062 | €2,642 | +€1,579 | +149% |
| Cash at bank and in hand | 54/58 | €0 | €10,504 | +€10,504 | |
| Deferred charges and accrued income | 490/1 | €834 | €2,319 | +€1,485 | +178% |
| Total equity and liabilities | 10/49 | €116,123 | €144,029 | +€27,905 | +24.0% |
| Equity | 10/15 | -€3,664 | €3,363 | +€7,028 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,264 | -€15,237 | +€7,028 | +31.6% |
| Amounts payable | 17/49 | €119,787 | €140,665 | +€20,878 | +17.4% |
| Amounts payable after more than one year | 17 | €50,533 | €54,479 | +€3,945 | +7.8% |
| Financial debts | 170/4 | €50,533 | €54,479 | +€3,945 | +7.8% |
| Amounts payable within one year | 42/48 | €69,254 | €86,186 | +€16,932 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €9,050 | €11,520 | +€2,469 | +27.3% |
| Financial debts | 43 | €110 | €0 | -€110 | -100% |
| Other loans | 439 | €110 | €0 | -€110 | -100% |
| Trade debts | 44 | €7,010 | €8,991 | +€1,982 | +28.3% |
| Suppliers | 440/4 | €7,010 | €8,991 | +€1,982 | +28.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €249 | €17,831 | +€17,582 | +7,073% |
| Taxes | 450/3 | €249 | €17,831 | +€17,582 | +7,073% |
| Other amounts payable | 47/48 | €52,836 | €47,844 | -€4,992 | -9.4% |
| Non-recurring operating income | 76A | - | €548 | +€548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,658 | €13,950 | -€708 | -4.8% |
| Other operating charges | 640/8 | €2,319 | €2,413 | +€94 | +4.1% |
| Gross operating margin | 9900 | €14,153 | €31,329 | +€17,176 | +121% |
| Operating profit (loss) | 9901 | -€2,824 | €14,966 | +€17,790 | |
| Financial income | 75/76B | €0 | €349 | +€349 | +3,491,400% |
| Recurring financial income | 75 | €0 | €349 | +€349 | +3,491,400% |
| Financial charges | 65/66B | €4,435 | €6,329 | +€1,895 | +42.7% |
| Recurring financial charges | 65 | €4,435 | €6,329 | +€1,895 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,259 | €8,986 | +€16,245 | |
| Income taxes | 67/77 | €249 | €1,958 | +€1,710 | +688% |
| Profit (loss) for the period | 9904 | -€7,507 | €7,028 | +€14,535 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,507 | €7,028 | +€14,535 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.