ARYAN: 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.
What changed
ARYAN
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€16,133
2023 · €28,512-€12,379
Equity
€12.3m
2023 · €12.2m+€16,133
Cash
€251,804
2023 · €34,882+€216,922
Balance sheet total
€30.2m
2023 · €30.3m-€83,764
Largest movements
Assets
- Stocks and contracts -€4.3m
down €4.3m (-17.7%), from €24.2m to €20.0m
- Receivables within one year +€4.0m
up €4.0m (+67.7%), from €6.0m to €10.0m
of which Trade receivables: +€3.9m
Equity and liabilities
- Short-term financial debts -€1.0m
no longer reported in 2024 (was €1.0m)
- Trade debts +€938,550
up €938,550 (+5.5%), from €17.0m to €17.9m
Income statement
- Turnover -€8.7m
down €8.7m (-36.7%), from €23.6m to €14.9m
- Goods and materials -€8.6m
down €8.6m (-37.1%), from €23.3m to €14.7m
From the 2023 result to the 2024 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.
Result 2023
€28,512
Turnover
-€8.7m
Goods and materials
+€8.6m
Services and other goods
-€4,921
Other operating charges
-€7,812
Other operating items
+€6,582
Financial income
-€12,954
Financial charges
-€4,753
Taxes
+€22,516
Result 2024
€16,133
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.2m
Investment
€0
Financing
-€1.0m
Cash 2023
€34,882
From operations (derived)
+€1.2m
Net result for the year
+€16,133
Receivables after one year
+€58,012
Stocks and contracts
+€4.3m
Receivables within one year
-€4.0m
Deferred charges and accrued income
+€7,605
Trade debts
+€938,550
Tax, wage and social debts
-€24,860
Accrued charges and deferred income
-€13,587
Financing
-€1.0m
Short-term financial debts
-€1.0m
Cash 2024
€251,804
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,310,471 | €30,226,707 | -€83,764 | -0.3% |
| Fixed assets | 21/28 | €2,012 | €2,012 | = | 0.0% |
| Financial fixed assets | 28 | €2,012 | €2,012 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,012 | €2,012 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,012 | €2,012 | = | 0.0% |
| Current assets | 29/58 | €30,308,459 | €30,224,695 | -€83,764 | -0.3% |
| Amounts receivable after more than one year | 29 | €58,012 | - | -€58,012 | |
| Other amounts receivable | 291 | €58,012 | - | -€58,012 | |
| Stocks and contracts in progress | 3 | €24,233,587 | €19,954,533 | -€4.3m | -17.7% |
| Stocks | 30/36 | €24,233,587 | €19,954,533 | -€4.3m | -17.7% |
| Goods purchased for resale | 34 | €23,554,015 | €19,920,417 | -€3.6m | -15.4% |
| Advance payments | 36 | €679,572 | €34,116 | -€645,456 | -95.0% |
| Amounts receivable within one year | 40/41 | €5,974,373 | €10,018,358 | +€4.0m | +67.7% |
| Trade receivables | 40 | €5,927,900 | €9,812,423 | +€3.9m | +65.5% |
| Other amounts receivable | 41 | €46,473 | €205,935 | +€159,462 | +343.1% |
| Cash at bank and in hand | 54/58 | €34,882 | €251,804 | +€216,922 | +621.9% |
| Deferred charges and accrued income | 490/1 | €7,605 | - | -€7,605 | |
| Total equity and liabilities | 10/49 | €30,310,471 | €30,226,707 | -€83,764 | -0.3% |
| Equity | 10/15 | €12,236,873 | €12,253,006 | +€16,133 | +0.1% |
| Contributions | 10/11 | €9,806,541 | €9,806,541 | = | 0.0% |
| Reserves | 13 | €2,430,332 | €2,446,465 | +€16,133 | +0.7% |
| Non-distributable reserves | 130/1 | €79,936 | €79,936 | = | 0.0% |
| Reserves not available under the articles | 1311 | €79,936 | €79,936 | = | 0.0% |
| Distributable reserves | 133 | €2,350,396 | €2,366,529 | +€16,133 | +0.7% |
| Amounts payable | 17/49 | €18,073,598 | €17,973,701 | -€99,897 | -0.6% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Subordinated loans | 170 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,009,555 | €17,923,245 | -€86,310 | -0.5% |
| Financial debts | 43 | €1,000,000 | - | -€1.0m | |
| Credit institutions | 430/8 | €1,000,000 | - | -€1.0m | |
| Trade debts | 44 | €16,956,015 | €17,894,565 | +€938,550 | +5.5% |
| Suppliers | 440/4 | €16,956,015 | €17,894,565 | +€938,550 | +5.5% |
| Taxes, remuneration and social security | 45 | €53,540 | €28,680 | -€24,860 | -46.4% |
| Taxes | 450/3 | €51,312 | €28,680 | -€22,632 | -44.1% |
| Remuneration and social security | 454/9 | €2,228 | - | -€2,228 | |
| Accrued charges and deferred income | 492/3 | €14,043 | €456 | -€13,587 | -96.8% |
| Operating income | 70/76A | €23,582,256 | €14,934,060 | -€8.6m | -36.7% |
| Turnover | 70 | €23,580,912 | €14,926,134 | -€8.7m | -36.7% |
| Non-recurring operating income | 76A | €1,344 | €7,926 | +€6,582 | +489.7% |
| Operating charges | 60/66A | €23,490,701 | €14,859,693 | -€8.6m | -36.7% |
| Goods for resale, raw materials and consumables | 60 | €23,299,507 | €14,655,766 | -€8.6m | -37.1% |
| Change in stocks: decrease (increase) | 609 | -€8,786,545 | €3,633,598 | +€12.4m | |
| Services and other goods | 61 | €187,613 | €192,534 | +€4,921 | +2.6% |
| Other operating charges | 640/8 | €3,581 | €11,393 | +€7,812 | +218.2% |
| Operating profit (loss) | 9901 | €91,555 | €74,367 | -€17,188 | -18.8% |
| Recurring financial income | 75 | €21,510 | €8,556 | -€12,954 | -60.2% |
| Other financial income | 752/9 | €21,510 | €8,556 | -€12,954 | -60.2% |
| Financial charges | 65/66B | €33,361 | €38,114 | +€4,753 | +14.2% |
| Recurring financial charges | 65 | €33,361 | €38,114 | +€4,753 | +14.2% |
| Debt charges | 650 | €5,630 | €8,303 | +€2,673 | +47.5% |
| Other financial charges | 652/9 | €27,731 | €29,811 | +€2,080 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €79,704 | €44,809 | -€34,895 | -43.8% |
| Income taxes | 67/77 | €51,192 | €28,676 | -€22,516 | -44.0% |
| Taxes | 670/3 | €51,192 | €28,680 | -€22,512 | -44.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €4 | +€4 | |
| Profit (loss) for the period | 9904 | €28,512 | €16,133 | -€12,379 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,512 | €16,133 | -€12,379 | -43.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.