ARYA BUSINESS: 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.
ARYA BUSINESS
Largest movements
- Cash +€2,632
up €2,632 (+117%), from €2,241 to €4,873
mainly Net result for the year (+€3,959) and Tax, wage and social debts (+€3,562)
- Stocks and contracts +€1,950
up €1,950 (+126%), from €1,551 to €3,500
- Tax, wage and social debts +€3,562
up €3,562 (+418%), from €851 to €4,413
- Profit (loss) carried forward +€1,019
up €1,019 (+34.7%), from €2,940 to €3,959
- Turnover +€26,461
up €26,461 (+109%), from €24,189 to €50,650
- Purchases and services +€25,507
up €25,507 (+121%), from €21,162 to €46,669
- Gross operating margin +€954
up €954 (+31.5%), from €3,027 to €3,981
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 | €3,792 | €8,373 | +€4,581 | +121% |
| Current assets | 29/58 | €3,792 | €8,373 | +€4,581 | +121% |
| Stocks and contracts in progress | 3 | €1,551 | €3,500 | +€1,950 | +126% |
| Stocks | 30/36 | €1,551 | €3,500 | +€1,950 | +126% |
| Cash at bank and in hand | 54/58 | €2,241 | €4,873 | +€2,632 | +117% |
| Total equity and liabilities | 10/49 | €3,792 | €8,373 | +€4,581 | +121% |
| Equity | 10/15 | €2,940 | €3,959 | +€1,019 | +34.7% |
| Profit (loss) carried forward | 14 | €2,940 | €3,959 | +€1,019 | +34.7% |
| Amounts payable | 17/49 | €851 | €4,413 | +€3,562 | +418% |
| Amounts payable within one year | 42/48 | €851 | €4,413 | +€3,562 | +418% |
| Taxes, remuneration and social security | 45 | €851 | €4,413 | +€3,562 | +418% |
| Taxes | 450/3 | €851 | €4,413 | +€3,562 | +418% |
| Turnover | 70 | €24,189 | €50,650 | +€26,461 | +109% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,162 | €46,669 | +€25,507 | +121% |
| Gross operating margin | 9900 | €3,027 | €3,981 | +€954 | +31.5% |
| Operating profit (loss) | 9901 | €3,027 | €3,981 | +€954 | +31.5% |
| Financial charges | 65/66B | €87 | €21 | -€65 | -75.3% |
| Recurring financial charges | 65 | €87 | €21 | -€65 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €2,940 | €3,959 | +€1,019 | +34.7% |
| Profit (loss) for the period | 9904 | €2,940 | €3,959 | +€1,019 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,940 | €3,959 | +€1,019 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.