Arya BV: 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 BV
Largest movements
- Financial fixed assets +€80,000
up €80,000 (+100.0%), from €80,000 to €160,000
- Debts after one year +€32,947
up €32,947 (+91.9%), from €35,836 to €68,783
- Other debts +€16,129
up €16,129 (+74.1%), from €21,758 to €37,886
- Current portion of long-term debt +€13,077
up €13,077 (+172.3%), from €7,588 to €20,666
- Reserves +€12,501
up €12,501 (+103.3%), from €12,099 to €24,600
- Trade debts +€8,039
up €8,039 (+665.9%), from €1,207 to €9,247
- Gross operating margin +€12,541
up €12,541 (+134.9%), from €9,293 to €21,834
- Taxes +€3,798
up €3,798 (+186.5%), from €2,036 to €5,834
- Financial charges +€985
up €985 (+39.6%), from €2,486 to €3,471
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 | €82,717 | €163,408 | +€80,690 | +97.5% |
| Fixed assets | 21/28 | €80,000 | €160,000 | +€80,000 | +100.0% |
| Financial fixed assets | 28 | €80,000 | €160,000 | +€80,000 | +100.0% |
| Current assets | 29/58 | €2,717 | €3,408 | +€690 | +25.4% |
| Amounts receivable within one year | 40/41 | €2,322 | €3,022 | +€700 | +30.2% |
| Trade receivables | 40 | €358 | €0 | -€358 | -100.0% |
| Other amounts receivable | 41 | €1,964 | €3,022 | +€1,058 | +53.9% |
| Cash at bank and in hand | 54/58 | €396 | €240 | -€156 | -39.5% |
| Deferred charges and accrued income | 490/1 | €0 | €146 | +€146 | |
| Total equity and liabilities | 10/49 | €82,717 | €163,408 | +€80,690 | +97.5% |
| Equity | 10/15 | €13,099 | €25,600 | +€12,501 | +95.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,099 | €24,600 | +€12,501 | +103.3% |
| Distributable reserves | 133 | €12,099 | €24,600 | +€12,501 | +103.3% |
| Amounts payable | 17/49 | €69,618 | €137,808 | +€68,189 | +97.9% |
| Amounts payable after more than one year | 17 | €35,836 | €68,783 | +€32,947 | +91.9% |
| Financial debts | 170/4 | €35,836 | €68,783 | +€32,947 | +91.9% |
| Amounts payable within one year | 42/48 | €33,687 | €69,025 | +€35,337 | +104.9% |
| Current portion of amounts payable after more than one year | 42 | €7,588 | €20,666 | +€13,077 | +172.3% |
| Trade debts | 44 | €1,207 | €9,247 | +€8,039 | +665.9% |
| Suppliers | 440/4 | €1,207 | €9,247 | +€8,039 | +665.9% |
| Taxes, remuneration and social security | 45 | €3,134 | €1,226 | -€1,908 | -60.9% |
| Taxes | 450/3 | €3,134 | €1,226 | -€1,908 | -60.9% |
| Other amounts payable | 47/48 | €21,758 | €37,886 | +€16,129 | +74.1% |
| Accrued charges and deferred income | 492/3 | €95 | €0 | -€95 | -100.0% |
| Other operating charges | 640/8 | €210 | €32 | -€178 | -85.0% |
| Gross operating margin | 9900 | €9,293 | €21,834 | +€12,541 | +134.9% |
| Operating profit (loss) | 9901 | €9,083 | €21,802 | +€12,719 | +140.0% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €2,486 | €3,471 | +€985 | +39.6% |
| Recurring financial charges | 65 | €2,486 | €3,471 | +€985 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €6,597 | €18,335 | +€11,738 | +177.9% |
| Income taxes | 67/77 | €2,036 | €5,834 | +€3,798 | +186.5% |
| Profit (loss) for the period | 9904 | €4,561 | €12,501 | +€7,940 | +174.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,561 | €12,501 | +€7,940 | +174.1% |
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 2 October 2026 via checked.be.