Aryaka: 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.
Aryaka
Largest movements
- Current investments -€96,000
no longer reported in 2025 (was €96,000)
- Receivables within one year +€35,164
up €35,164 (+145.6%), from €24,154 to €59,319
of which Other amounts receivable: +€34,674
- Cash +€8,132
up €8,132 (+10.1%), from €80,685 to €88,816
mainly Current investments (+€96,000) and Net result for the year (+€62,888)
- Other debts -€27,166
down €27,166 (-27.4%), from €99,143 to €71,977
- Reserves -€21,050
down €21,050 (-26.2%), from €80,305 to €59,255
of which Tax-exempt reserves: -€21,050
- Tax, wage and social debts -€4,860
down €4,860 (-25.2%), from €19,282 to €14,421
- Gross operating margin +€13,404
up €13,404 (+20.8%), from €64,578 to €77,982
- Taxes +€5,669
up €5,669 (+57.0%), from €9,937 to €15,606
- Financial income +€3,051
up €3,051 (+532.4%), from €573 to €3,624
- Other operating charges +€938
up €938 (+89.1%), from €1,053 to €1,991
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 | €204,871 | €153,749 | -€51,122 | -25.0% |
| Fixed assets | 21/28 | €2,584 | €3,600 | +€1,016 | +39.3% |
| Tangible fixed assets | 22/27 | €2,584 | €3,600 | +€1,016 | +39.3% |
| Plant, machinery and equipment | 23 | - | €890 | +€890 | |
| Furniture and vehicles | 24 | €2,584 | €2,709 | +€125 | +4.8% |
| Current assets | 29/58 | €202,287 | €150,149 | -€52,138 | -25.8% |
| Amounts receivable within one year | 40/41 | €24,154 | €59,319 | +€35,164 | +145.6% |
| Trade receivables | 40 | €14,021 | €14,512 | +€491 | +3.5% |
| Other amounts receivable | 41 | €10,134 | €44,807 | +€34,674 | +342.2% |
| Current investments | 50/53 | €96,000 | - | -€96,000 | |
| Cash at bank and in hand | 54/58 | €80,685 | €88,816 | +€8,132 | +10.1% |
| Deferred charges and accrued income | 490/1 | €1,448 | €2,014 | +€566 | +39.1% |
| Total equity and liabilities | 10/49 | €204,871 | €153,749 | -€51,122 | -25.0% |
| Equity | 10/15 | €85,305 | €64,255 | -€21,050 | -24.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80,305 | €59,255 | -€21,050 | -26.2% |
| Tax-exempt reserves | 132 | €21,050 | - | -€21,050 | |
| Distributable reserves | 133 | €59,255 | €59,255 | = | 0.0% |
| Amounts payable | 17/49 | €119,566 | €89,494 | -€30,072 | -25.2% |
| Amounts payable within one year | 42/48 | €119,566 | €89,494 | -€30,072 | -25.2% |
| Trade debts | 44 | €1,142 | €3,095 | +€1,954 | +171.1% |
| Suppliers | 440/4 | €1,142 | €3,095 | +€1,954 | +171.1% |
| Taxes, remuneration and social security | 45 | €19,282 | €14,421 | -€4,860 | -25.2% |
| Taxes | 450/3 | €19,282 | €14,421 | -€4,860 | -25.2% |
| Other amounts payable | 47/48 | €99,143 | €71,977 | -€27,166 | -27.4% |
| Non-recurring operating income | 76A | - | €9,205 | +€9,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €1,068 | +€251 | +30.8% |
| Other operating charges | 640/8 | €1,053 | €1,991 | +€938 | +89.1% |
| Gross operating margin | 9900 | €64,578 | €77,982 | +€13,404 | +20.8% |
| Operating profit (loss) | 9901 | €62,709 | €74,923 | +€12,214 | +19.5% |
| Financial income | 75/76B | €573 | €3,624 | +€3,051 | +532.4% |
| Recurring financial income | 75 | €573 | €3,624 | +€3,051 | +532.4% |
| Financial charges | 65/66B | €43 | €53 | +€10 | +22.0% |
| Recurring financial charges | 65 | €43 | €53 | +€10 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €63,239 | €78,494 | +€15,255 | +24.1% |
| Income taxes | 67/77 | €9,937 | €15,606 | +€5,669 | +57.0% |
| Profit (loss) for the period | 9904 | €53,301 | €62,888 | +€9,586 | +18.0% |
| Transfer from tax-exempt reserves | 789 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,301 | €83,938 | +€30,636 | +57.5% |
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 5 October 2026 via checked.be.