ARYA: 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.
ARYA
Largest movements
- Cash +€214,976
up €214,976 (+96.6%), from €222,507 to €437,483
mainly Other debts (+€386,895) and Net result for the year (+€119,611)
- Receivables within one year -€80,508
down €80,508 (-58.2%), from €138,444 to €57,936
- Tangible fixed assets -€18,040
down €18,040 (-80.6%), from €22,385 to €4,345
of which Furniture and vehicles: -€16,829
- Other debts +€386,895
up €386,895 (+1231.2%), from €31,425 to €418,320
- Profit (loss) carried forward -€296,850
no longer reported in 2025 (was €296,850)
- Tax, wage and social debts +€26,571
up €26,571 (+96.1%), from €27,648 to €54,220
- Gross operating margin -€76,996
down €76,996 (-30.0%), from €256,706 to €179,710
- Depreciation -€18,888
down €18,888 (-47.2%), from €39,985 to €21,097
- Taxes +€10,082
up €10,082 (+35.9%), from €28,106 to €38,188
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 | €383,336 | €499,764 | +€116,428 | +30.4% |
| Fixed assets | 21/28 | €22,385 | €4,345 | -€18,040 | -80.6% |
| Tangible fixed assets | 22/27 | €22,385 | €4,345 | -€18,040 | -80.6% |
| Plant, machinery and equipment | 23 | €1,211 | - | -€1,211 | |
| Furniture and vehicles | 24 | €21,174 | €4,345 | -€16,829 | -79.5% |
| Current assets | 29/58 | €360,951 | €495,419 | +€134,468 | +37.3% |
| Amounts receivable within one year | 40/41 | €138,444 | €57,936 | -€80,508 | -58.2% |
| Trade receivables | 40 | €138,444 | €57,936 | -€80,508 | -58.2% |
| Cash at bank and in hand | 54/58 | €222,507 | €437,483 | +€214,976 | +96.6% |
| Total equity and liabilities | 10/49 | €383,336 | €499,764 | +€116,428 | +30.4% |
| Equity | 10/15 | €317,310 | €18,600 | -€298,710 | -94.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €296,850 | - | -€296,850 | |
| Amounts payable | 17/49 | €66,027 | €481,164 | +€415,137 | +628.7% |
| Amounts payable within one year | 42/48 | €66,027 | €481,164 | +€415,137 | +628.7% |
| Trade debts | 44 | €6,953 | €8,624 | +€1,671 | +24.0% |
| Suppliers | 440/4 | €6,953 | €8,624 | +€1,671 | +24.0% |
| Taxes, remuneration and social security | 45 | €27,648 | €54,220 | +€26,571 | +96.1% |
| Taxes | 450/3 | €27,648 | €54,220 | +€26,571 | +96.1% |
| Other amounts payable | 47/48 | €31,425 | €418,320 | +€386,895 | +1231.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,985 | €21,097 | -€18,888 | -47.2% |
| Other operating charges | 640/8 | €936 | €520 | -€416 | -44.5% |
| Gross operating margin | 9900 | €256,706 | €179,710 | -€76,996 | -30.0% |
| Operating profit (loss) | 9901 | €215,785 | €158,093 | -€57,692 | -26.7% |
| Financial charges | 65/66B | €100 | €294 | +€194 | +194.1% |
| Recurring financial charges | 65 | €100 | €294 | +€194 | +194.1% |
| Profit (loss) for the period before taxes | 9903 | €215,685 | €157,799 | -€57,886 | -26.8% |
| Income taxes | 67/77 | €28,106 | €38,188 | +€10,082 | +35.9% |
| Profit (loss) for the period | 9904 | €187,579 | €119,611 | -€67,968 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €187,579 | €119,611 | -€67,968 | -36.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.