L’ARANCINO: 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.
L’ARANCINO
Largest movements
- Receivables within one year +€42,267
up €42,267 (+926%), from €4,562 to €46,829
of which Other amounts receivable: +€38,558
- Tangible fixed assets -€10,456
no longer reported in 2025 (was €10,456)
of which Furniture and vehicles: -€6,929
- Stocks and contracts -€8,858
down €8,858 (-40.0%), from €22,144 to €13,287
- Financial fixed assets -€6,000
no longer reported in 2025 (was €6,000)
- Cash -€4,426
down €4,426 (-29.2%), from €15,142 to €10,716
mainly Receivables within one year (-€42,267) and Contributions, distributions and other (-€15,000)
- Profit (loss) carried forward +€15,131
up €15,131, from -€1,138 to €13,993
- Other debts -€13,191
down €13,191 (-46.8%), from €28,191 to €15,000
- Tax, wage and social debts +€10,583
up €10,583 (+168%), from €6,286 to €16,869
of which Taxes: +€10,496
- Trade debts -€1,213
down €1,213 (-17.6%), from €6,897 to €5,684
- Purchases and services +€193,125
new in 2025: €193,125
- Financial income +€32,783
up €32,783 (+3,012%), from €1,088 to €33,871
of which Financial income: +€32,783
- Turnover +€20,991
up €20,991 (+11.7%), from €179,180 to €200,171
- Gross operating margin -€20,430
down €20,430 (-65.9%), from €31,002 to €10,572
- Taxes +€10,061
new in 2025: €10,061
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 | €60,436 | €71,547 | +€11,111 | +18.4% |
| Fixed assets | 21/28 | €16,456 | - | -€16,456 | |
| Tangible fixed assets | 22/27 | €10,456 | - | -€10,456 | |
| Furniture and vehicles | 24 | €6,929 | - | -€6,929 | |
| Other tangible fixed assets | 26 | €3,528 | - | -€3,528 | |
| Financial fixed assets | 28 | €6,000 | - | -€6,000 | |
| Current assets | 29/58 | €43,980 | €71,547 | +€27,567 | +62.7% |
| Stocks and contracts in progress | 3 | €22,144 | €13,287 | -€8,858 | -40.0% |
| Stocks | 30/36 | €22,144 | €13,287 | -€8,858 | -40.0% |
| Amounts receivable within one year | 40/41 | €4,562 | €46,829 | +€42,267 | +926% |
| Trade receivables | 40 | €4,562 | €8,271 | +€3,709 | +81.3% |
| Other amounts receivable | 41 | - | €38,558 | +€38,558 | |
| Cash at bank and in hand | 54/58 | €15,142 | €10,716 | -€4,426 | -29.2% |
| Deferred charges and accrued income | 490/1 | €2,131 | €715 | -€1,416 | -66.5% |
| Total equity and liabilities | 10/49 | €60,436 | €71,547 | +€11,111 | +18.4% |
| Equity | 10/15 | €18,862 | €33,993 | +€15,131 | +80.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,138 | €13,993 | +€15,131 | |
| Amounts payable | 17/49 | €41,574 | €37,554 | -€4,020 | -9.7% |
| Amounts payable within one year | 42/48 | €41,574 | €37,554 | -€4,020 | -9.7% |
| Trade debts | 44 | €6,897 | €5,684 | -€1,213 | -17.6% |
| Suppliers | 440/4 | €6,897 | €5,684 | -€1,213 | -17.6% |
| Advances received on contracts in progress | 46 | €200 | - | -€200 | |
| Taxes, remuneration and social security | 45 | €6,286 | €16,869 | +€10,583 | +168% |
| Taxes | 450/3 | €6,286 | €16,783 | +€10,496 | +167% |
| Remuneration and social security | 454/9 | - | €87 | +€87 | |
| Other amounts payable | 47/48 | €28,191 | €15,000 | -€13,191 | -46.8% |
| Turnover | 70 | €179,180 | €200,171 | +€20,991 | +11.7% |
| Non-recurring operating income | 76A | €2,374 | €3,526 | +€1,152 | +48.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €193,125 | +€193,125 | |
| Remuneration, social security and pensions | 62 | €4,546 | €3,553 | -€993 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,091 | €328 | -€1,763 | -84.3% |
| Other operating charges | 640/8 | €6,301 | €52 | -€6,249 | -99.2% |
| Gross operating margin | 9900 | €31,002 | €10,572 | -€20,430 | -65.9% |
| Operating profit (loss) | 9901 | €18,064 | €6,640 | -€11,424 | -63.2% |
| Financial income | 75/76B | €1,088 | €33,871 | +€32,783 | +3,012% |
| Recurring financial income | 75 | €1,088 | €33,871 | +€32,783 | +3,012% |
| Non-recurring financial income | 76B | €1,088 | €33,871 | +€32,783 | +3,012% |
| Financial charges | 65/66B | €306 | €320 | +€15 | +4.8% |
| Recurring financial charges | 65 | €306 | €320 | +€15 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €18,847 | €40,191 | +€21,344 | +113% |
| Income taxes | 67/77 | - | €10,061 | +€10,061 | |
| Profit (loss) for the period | 9904 | €18,847 | €30,131 | +€11,283 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,847 | €30,131 | +€11,283 | +59.9% |
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 25 October 2026 via checked.be.