MY ARAN: 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.
MY ARAN
Largest movements
- Cash +€25,107
up €25,107 (+39.1%), from €64,275 to €89,382
mainly Tax, wage and social debts (+€64,573) and Depreciation (+€58,062)
- Intangible fixed assets -€24,000
down €24,000 (-13.6%), from €175,890 to €151,890
- Tangible fixed assets -€17,201
down €17,201 (-18.0%), from €95,761 to €78,561
of which Furniture and vehicles: -€9,665
- Stocks and contracts +€4,420
up €4,420 (+20.7%), from €21,399 to €25,819
- Tax, wage and social debts +€64,573
up €64,573 (+136%), from €47,486 to €112,059
of which Taxes: +€42,410
- Debts after one year -€42,324
down €42,324 (-31.6%), from €133,865 to €91,541
- Accrued charges and deferred income -€33,000
no longer reported in 2026 (was €33,000)
- Trade debts -€18,678
down €18,678 (-34.1%), from €54,702 to €36,023
- Profit (loss) carried forward +€11,359
up €11,359 (+21.8%), from -€52,112 to -€40,753
- Gross operating margin +€82,471
up €82,471 (+15.3%), from €538,936 to €621,407
- Other operating charges +€12,230
up €12,230 (+321%), from €3,812 to €16,042
- Staff costs -€7,876
down €7,876 (-1.5%), from €538,367 to €530,491
- Depreciation +€6,702
up €6,702 (+13.0%), from €51,359 to €58,062
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €368,459 | €356,255 | -€12,204 | -3.3% |
| Fixed assets | 21/28 | €271,652 | €230,451 | -€41,201 | -15.2% |
| Intangible fixed assets | 21 | €175,890 | €151,890 | -€24,000 | -13.6% |
| Tangible fixed assets | 22/27 | €95,761 | €78,561 | -€17,201 | -18.0% |
| Land and buildings | 22 | €22,081 | €19,426 | -€2,654 | -12.0% |
| Plant, machinery and equipment | 23 | €40,263 | €35,382 | -€4,881 | -12.1% |
| Furniture and vehicles | 24 | €33,417 | €23,753 | -€9,665 | -28.9% |
| Current assets | 29/58 | €96,807 | €125,804 | +€28,997 | +30.0% |
| Stocks and contracts in progress | 3 | €21,399 | €25,819 | +€4,420 | +20.7% |
| Stocks | 30/36 | €21,399 | €25,819 | +€4,420 | +20.7% |
| Amounts receivable within one year | 40/41 | €3,982 | €5,931 | +€1,949 | +48.9% |
| Trade receivables | 40 | €2,132 | €5,931 | +€3,799 | +178% |
| Other amounts receivable | 41 | €1,851 | - | -€1,851 | |
| Cash at bank and in hand | 54/58 | €64,275 | €89,382 | +€25,107 | +39.1% |
| Deferred charges and accrued income | 490/1 | €7,150 | €4,672 | -€2,478 | -34.7% |
| Total equity and liabilities | 10/49 | €368,459 | €356,255 | -€12,204 | -3.3% |
| Equity | 10/15 | -€42,112 | -€30,753 | +€11,359 | +27.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€52,112 | -€40,753 | +€11,359 | +21.8% |
| Amounts payable | 17/49 | €410,571 | €387,008 | -€23,563 | -5.7% |
| Amounts payable after more than one year | 17 | €133,865 | €91,541 | -€42,324 | -31.6% |
| Financial debts | 170/4 | €133,865 | €91,541 | -€42,324 | -31.6% |
| Amounts payable within one year | 42/48 | €243,706 | €295,467 | +€51,761 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €41,427 | €42,324 | +€898 | +2.2% |
| Trade debts | 44 | €54,702 | €36,023 | -€18,678 | -34.1% |
| Suppliers | 440/4 | €54,702 | €36,023 | -€18,678 | -34.1% |
| Taxes, remuneration and social security | 45 | €47,486 | €112,059 | +€64,573 | +136% |
| Taxes | 450/3 | €15,447 | €57,857 | +€42,410 | +275% |
| Remuneration and social security | 454/9 | €32,039 | €54,202 | +€22,163 | +69.2% |
| Other amounts payable | 47/48 | €100,092 | €105,061 | +€4,969 | +5.0% |
| Accrued charges and deferred income | 492/3 | €33,000 | - | -€33,000 | |
| Remuneration, social security and pensions | 62 | €538,367 | €530,491 | -€7,876 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,359 | €58,062 | +€6,702 | +13.0% |
| Other operating charges | 640/8 | €3,812 | €16,042 | +€12,230 | +321% |
| Gross operating margin | 9900 | €538,936 | €621,407 | +€82,471 | +15.3% |
| Operating profit (loss) | 9901 | -€54,603 | €16,812 | +€71,415 | |
| Financial income | 75/76B | €41 | €55 | +€14 | +33.6% |
| Recurring financial income | 75 | €41 | €55 | +€14 | +33.6% |
| Financial charges | 65/66B | €4,266 | €5,508 | +€1,242 | +29.1% |
| Recurring financial charges | 65 | €4,266 | €5,508 | +€1,242 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | -€58,828 | €11,359 | +€70,187 | |
| Profit (loss) for the period | 9904 | -€58,828 | €11,359 | +€70,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,828 | €11,359 | +€70,187 |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.