ARYAN AA: 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.
ARYAN AA
Largest movements
- Tangible fixed assets +€32,574
up €32,574 (+155%), from €21,002 to €53,576
- Receivables within one year -€7,128
down €7,128 (-19.7%), from €36,220 to €29,092
of which Other amounts receivable: -€5,291
- Trade debts +€34,948
up €34,948 (+103%), from €33,785 to €68,733
- Other debts -€6,766
down €6,766 (-62.6%), from €10,800 to €4,034
- Tax, wage and social debts -€4,720
down €4,720 (-91.9%), from €5,136 to €416
- Profit (loss) carried forward +€1,664
up €1,664 (+36.3%), from €4,581 to €6,245
- Depreciation +€3,316
up €3,316 (+300%), from €1,105 to €4,421
- Taxes -€729
down €729 (-63.7%), from €1,145 to €416
- Financial charges +€495
up €495 (+12,811%), from €4 to €498
- Other operating charges -€465
down €465 (-78.7%), from €591 to €126
- Gross operating margin -€300
down €300 (-4.0%), from €7,426 to €7,126
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,302 | €84,429 | +€25,126 | +42.4% |
| Fixed assets | 21/28 | €21,002 | €53,576 | +€32,574 | +155% |
| Tangible fixed assets | 22/27 | €21,002 | €53,576 | +€32,574 | +155% |
| Furniture and vehicles | 24 | €21,002 | €53,576 | +€32,574 | +155% |
| Current assets | 29/58 | €38,300 | €30,853 | -€7,447 | -19.4% |
| Amounts receivable within one year | 40/41 | €36,220 | €29,092 | -€7,128 | -19.7% |
| Trade receivables | 40 | €30,014 | €28,177 | -€1,837 | -6.1% |
| Other amounts receivable | 41 | €6,206 | €915 | -€5,291 | -85.3% |
| Current investments | 50/53 | €2,080 | €1,761 | -€319 | -15.3% |
| Total equity and liabilities | 10/49 | €59,302 | €84,429 | +€25,126 | +42.4% |
| Equity | 10/15 | €9,581 | €11,245 | +€1,664 | +17.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,581 | €6,245 | +€1,664 | +36.3% |
| Amounts payable | 17/49 | €49,721 | €73,183 | +€23,462 | +47.2% |
| Amounts payable within one year | 42/48 | €49,721 | €73,183 | +€23,462 | +47.2% |
| Trade debts | 44 | €33,785 | €68,733 | +€34,948 | +103% |
| Suppliers | 440/4 | €33,785 | €68,733 | +€34,948 | +103% |
| Taxes, remuneration and social security | 45 | €5,136 | €416 | -€4,720 | -91.9% |
| Taxes | 450/3 | €5,136 | €416 | -€4,720 | -91.9% |
| Other amounts payable | 47/48 | €10,800 | €4,034 | -€6,766 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €4,421 | +€3,316 | +300% |
| Other operating charges | 640/8 | €591 | €126 | -€465 | -78.7% |
| Gross operating margin | 9900 | €7,426 | €7,126 | -€300 | -4.0% |
| Operating profit (loss) | 9901 | €5,730 | €2,579 | -€3,151 | -55.0% |
| Financial charges | 65/66B | €4 | €498 | +€495 | +12,811% |
| Recurring financial charges | 65 | €4 | €498 | +€495 | +12,811% |
| Profit (loss) for the period before taxes | 9903 | €5,726 | €2,080 | -€3,646 | -63.7% |
| Income taxes | 67/77 | €1,145 | €416 | -€729 | -63.7% |
| Profit (loss) for the period | 9904 | €4,581 | €1,664 | -€2,917 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,581 | €1,664 | -€2,917 | -63.7% |
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 17 October 2026 via checked.be.