AARON CAR REPAIRS: 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.
AARON CAR REPAIRS
Largest movements
- Tangible fixed assets +€19,133
up €19,133 (+15.2%), from €125,659 to €144,792
of which Other tangible fixed assets: +€23,232
- Receivables within one year +€5,585
up €5,585 (+6.5%), from €85,615 to €91,200
of which Trade receivables: +€12,055
- Deferred charges and accrued income +€5,053
up €5,053 (+746%), from €677 to €5,731
- Tax, wage and social debts +€25,840
up €25,840 (+42.3%), from €61,125 to €86,964
of which Remuneration and social security: +€14,090
- Current portion of long-term debt -€19,391
down €19,391 (-57.4%), from €33,777 to €14,386
- Profit (loss) carried forward +€16,957
up €16,957 (+82.7%), from €20,512 to €37,469
- Trade debts +€12,587
up €12,587 (+17.4%), from €72,183 to €84,769
- Debts after one year -€7,357
down €7,357 (-7.4%), from €98,794 to €91,437
- Gross operating margin +€105,872
up €105,872 (+46.8%), from €226,067 to €331,940
- Staff costs +€80,755
up €80,755 (+43.3%), from €186,617 to €267,372
- Taxes +€4,869
up €4,869 (+520%), from €936 to €5,805
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 | €301,317 | €329,554 | +€28,236 | +9.4% |
| Formation expenses | 20 | €460 | €261 | -€199 | -43.2% |
| Fixed assets | 21/28 | €127,677 | €148,663 | +€20,987 | +16.4% |
| Intangible fixed assets | 21 | €2,018 | €3,872 | +€1,854 | +91.9% |
| Tangible fixed assets | 22/27 | €125,659 | €144,792 | +€19,133 | +15.2% |
| Plant, machinery and equipment | 23 | €38,208 | €32,931 | -€5,277 | -13.8% |
| Furniture and vehicles | 24 | €2,913 | €4,091 | +€1,178 | +40.4% |
| Other tangible fixed assets | 26 | €84,537 | €107,769 | +€23,232 | +27.5% |
| Current assets | 29/58 | €173,181 | €180,629 | +€7,448 | +4.3% |
| Stocks and contracts in progress | 3 | €86,889 | €83,698 | -€3,191 | -3.7% |
| Stocks | 30/36 | €68,850 | €60,815 | -€8,035 | -11.7% |
| Contracts in progress | 37 | €18,039 | €22,883 | +€4,844 | +26.9% |
| Amounts receivable within one year | 40/41 | €85,615 | €91,200 | +€5,585 | +6.5% |
| Trade receivables | 40 | €77,363 | €89,418 | +€12,055 | +15.6% |
| Other amounts receivable | 41 | €8,252 | €1,782 | -€6,470 | -78.4% |
| Deferred charges and accrued income | 490/1 | €677 | €5,731 | +€5,053 | +746% |
| Total equity and liabilities | 10/49 | €301,317 | €329,554 | +€28,236 | +9.4% |
| Equity | 10/15 | €25,512 | €42,469 | +€16,957 | +66.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,512 | €37,469 | +€16,957 | +82.7% |
| Amounts payable | 17/49 | €275,805 | €287,084 | +€11,279 | +4.1% |
| Amounts payable after more than one year | 17 | €98,794 | €91,437 | -€7,357 | -7.4% |
| Financial debts | 170/4 | €98,794 | €91,437 | -€7,357 | -7.4% |
| Amounts payable within one year | 42/48 | €176,959 | €194,878 | +€17,919 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €33,777 | €14,386 | -€19,391 | -57.4% |
| Trade debts | 44 | €72,183 | €84,769 | +€12,587 | +17.4% |
| Suppliers | 440/4 | €72,183 | €84,769 | +€12,587 | +17.4% |
| Taxes, remuneration and social security | 45 | €61,125 | €86,964 | +€25,840 | +42.3% |
| Taxes | 450/3 | €26,606 | €38,356 | +€11,749 | +44.2% |
| Remuneration and social security | 454/9 | €34,518 | €48,609 | +€14,090 | +40.8% |
| Other amounts payable | 47/48 | €9,874 | €8,758 | -€1,116 | -11.3% |
| Accrued charges and deferred income | 492/3 | €52 | €770 | +€717 | +1,370% |
| Remuneration, social security and pensions | 62 | €186,617 | €267,372 | +€80,755 | +43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,002 | €29,058 | +€2,057 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,217 | €0 | -€1,217 | -100% |
| Other operating charges | 640/8 | €1,349 | €2,784 | +€1,435 | +106% |
| Gross operating margin | 9900 | €226,067 | €331,940 | +€105,872 | +46.8% |
| Operating profit (loss) | 9901 | €9,882 | €32,725 | +€22,842 | +231% |
| Financial income | 75/76B | €177 | €659 | +€482 | +272% |
| Recurring financial income | 75 | €177 | €659 | +€482 | +272% |
| Financial charges | 65/66B | €7,317 | €10,622 | +€3,305 | +45.2% |
| Recurring financial charges | 65 | €7,317 | €10,622 | +€3,305 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €2,742 | €22,762 | +€20,020 | +730% |
| Income taxes | 67/77 | €936 | €5,805 | +€4,869 | +520% |
| Profit (loss) for the period | 9904 | €1,806 | €16,957 | +€15,151 | +839% |
| Profit (loss) for the period to be appropriated | 9905 | €1,806 | €16,957 | +€15,151 | +839% |
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 26 October 2026 via checked.be.