ARYAAN: 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.
ARYAAN
Largest movements
- Cash +€5,305
up €5,305 (+142%), from €3,724 to €9,029
mainly Tax, wage and social debts (+€11,427) and Trade debts (+€3,776)
- Stocks and contracts +€2,243
up €2,243 (+8.7%), from €25,841 to €28,083
- Receivables within one year +€1,296
up €1,296 (+101%), from €1,283 to €2,579
- Tax, wage and social debts +€11,427
up €11,427 (+715%), from €1,597 to €13,025
- Other debts -€6,367
down €6,367 (-35.4%), from €18,000 to €11,633
- Trade debts +€3,776
up €3,776 (+44.3%), from €8,529 to €12,305
- Purchases and services +€19,712
up €19,712 (+3.3%), from €601,255 to €620,967
- Turnover +€19,229
up €19,229 (+3.2%), from €598,999 to €618,228
- Staff costs -€7,538
down €7,538 (-95.8%), from €7,869 to €331
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 | €34,106 | €42,959 | +€8,853 | +26.0% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €31,106 | €39,959 | +€8,853 | +28.5% |
| Stocks and contracts in progress | 3 | €25,841 | €28,083 | +€2,243 | +8.7% |
| Stocks | 30/36 | €25,841 | €28,083 | +€2,243 | +8.7% |
| Amounts receivable within one year | 40/41 | €1,283 | €2,579 | +€1,296 | +101% |
| Other amounts receivable | 41 | €1,283 | €2,579 | +€1,296 | +101% |
| Cash at bank and in hand | 54/58 | €3,724 | €9,029 | +€5,305 | +142% |
| Deferred charges and accrued income | 490/1 | €258 | €268 | +€10 | +3.8% |
| Total equity and liabilities | 10/49 | €34,106 | €42,959 | +€8,853 | +26.0% |
| Equity | 10/15 | €5,980 | €5,996 | +€17 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €373 | €373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €373 | €373 | = | 0.0% |
| Reserves not available under the articles | 1311 | €373 | €373 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,993 | -€12,977 | +€17 | +0.1% |
| Amounts payable | 17/49 | €28,126 | €36,963 | +€8,837 | +31.4% |
| Amounts payable within one year | 42/48 | €28,126 | €36,963 | +€8,837 | +31.4% |
| Trade debts | 44 | €8,529 | €12,305 | +€3,776 | +44.3% |
| Suppliers | 440/4 | €8,529 | €12,305 | +€3,776 | +44.3% |
| Taxes, remuneration and social security | 45 | €1,597 | €13,025 | +€11,427 | +715% |
| Remuneration and social security | 454/9 | €1,597 | €13,025 | +€11,427 | +715% |
| Other amounts payable | 47/48 | €18,000 | €11,633 | -€6,367 | -35.4% |
| Turnover | 70 | €598,999 | €618,228 | +€19,229 | +3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €601,255 | €620,967 | +€19,712 | +3.3% |
| Remuneration, social security and pensions | 62 | €7,869 | €331 | -€7,538 | -95.8% |
| Other operating charges | 640/8 | €2,174 | €2,185 | +€11 | +0.5% |
| Gross operating margin | 9900 | €2,496 | €3,101 | +€605 | +24.2% |
| Operating profit (loss) | 9901 | -€7,546 | €585 | +€8,132 | |
| Financial charges | 65/66B | €263 | €253 | -€10 | -3.8% |
| Recurring financial charges | 65 | €263 | €253 | -€10 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,810 | €332 | +€8,142 | |
| Income taxes | 67/77 | €340 | €315 | -€25 | -7.4% |
| Profit (loss) for the period | 9904 | -€8,150 | €17 | +€8,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,150 | €17 | +€8,167 |
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 27 October 2026 via checked.be.