AARTS - WELLNESS: 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.
AARTS - WELLNESS
Largest movements
- Receivables within one year -€287,538
down €287,538 (-30.5%), from €942,575 to €655,036
of which Other amounts receivable: -€239,945
- Cash +€229,622
up €229,622 (+3,043%), from €7,546 to €237,168
mainly Receivables within one year (+€287,538) and Current investments (+€75,000)
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Tangible fixed assets -€69,368
down €69,368 (-20.7%), from €334,771 to €265,403
of which Plant, machinery and equipment: -€54,495
- Other debts -€148,508
down €148,508 (-78.0%), from €190,360 to €41,852
- Advances received -€48,844
down €48,844 (-72.9%), from €67,004 to €18,160
- Debts after one year +€34,068
up €34,068 (+77.0%), from €44,242 to €78,311
of which Other amounts payable: +€50,000
- Tax, wage and social debts -€28,311
down €28,311 (-55.8%), from €50,734 to €22,424
of which Taxes: -€19,020
- Profit (loss) carried forward -€18,667
down €18,667 (-2.1%), from €904,172 to €885,504
- Gross operating margin -€378,721
down €378,721 (-85.7%), from €441,983 to €63,262
- Taxes -€90,693
down €90,693 (-99.2%), from €91,443 to €750
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 | €1,360,000 | €1,160,926 | -€199,074 | -14.6% |
| Fixed assets | 21/28 | €334,771 | €265,403 | -€69,368 | -20.7% |
| Tangible fixed assets | 22/27 | €334,771 | €265,403 | -€69,368 | -20.7% |
| Plant, machinery and equipment | 23 | €262,174 | €207,678 | -€54,495 | -20.8% |
| Furniture and vehicles | 24 | €48,188 | €36,658 | -€11,530 | -23.9% |
| Other tangible fixed assets | 26 | €24,410 | €21,067 | -€3,343 | -13.7% |
| Current assets | 29/58 | €1,025,229 | €895,523 | -€129,706 | -12.7% |
| Amounts receivable within one year | 40/41 | €942,575 | €655,036 | -€287,538 | -30.5% |
| Trade receivables | 40 | €83,479 | €35,885 | -€47,593 | -57.0% |
| Other amounts receivable | 41 | €859,096 | €619,151 | -€239,945 | -27.9% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €7,546 | €237,168 | +€229,622 | +3,043% |
| Deferred charges and accrued income | 490/1 | €109 | €3,319 | +€3,210 | +2,954% |
| Total equity and liabilities | 10/49 | €1,360,000 | €1,160,926 | -€199,074 | -14.6% |
| Equity | 10/15 | €941,512 | €922,845 | -€18,667 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,740 | €18,740 | = | 0.0% |
| Distributable reserves | 133 | €18,740 | €18,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | €904,172 | €885,504 | -€18,667 | -2.1% |
| Provisions and deferred taxes | 16 | €14,696 | €14,696 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,696 | €14,696 | = | 0.0% |
| Pensions and similar obligations | 160 | €14,696 | €14,696 | = | 0.0% |
| Amounts payable | 17/49 | €403,792 | €223,386 | -€180,407 | -44.7% |
| Amounts payable after more than one year | 17 | €44,242 | €78,311 | +€34,068 | +77.0% |
| Financial debts | 170/4 | €44,242 | €28,311 | -€15,932 | -36.0% |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €359,550 | €145,075 | -€214,475 | -59.7% |
| Current portion of amounts payable after more than one year | 42 | €15,755 | €15,932 | +€177 | +1.1% |
| Trade debts | 44 | €35,697 | €46,708 | +€11,012 | +30.8% |
| Suppliers | 440/4 | €35,697 | €46,708 | +€11,012 | +30.8% |
| Advances received on contracts in progress | 46 | €67,004 | €18,160 | -€48,844 | -72.9% |
| Taxes, remuneration and social security | 45 | €50,734 | €22,424 | -€28,311 | -55.8% |
| Taxes | 450/3 | €41,443 | €22,424 | -€19,020 | -45.9% |
| Remuneration and social security | 454/9 | €9,291 | - | -€9,291 | |
| Other amounts payable | 47/48 | €190,360 | €41,852 | -€148,508 | -78.0% |
| Non-recurring operating income | 76A | €35,000 | - | -€35,000 | |
| Remuneration, social security and pensions | 62 | -€584 | €682 | +€1,266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,002 | €74,250 | +€1,248 | +1.7% |
| Other operating charges | 640/8 | €1,122 | €3,752 | +€2,631 | +235% |
| Non-recurring operating charges | 66A | €263 | €3,101 | +€2,837 | +1,078% |
| Gross operating margin | 9900 | €441,983 | €63,262 | -€378,721 | -85.7% |
| Operating profit (loss) | 9901 | €368,180 | -€18,524 | -€386,704 | |
| Financial income | 75/76B | €166 | €1,654 | +€1,488 | +896% |
| Recurring financial income | 75 | €166 | €1,654 | +€1,488 | +896% |
| Financial charges | 65/66B | €1,627 | €1,048 | -€579 | -35.6% |
| Recurring financial charges | 65 | €1,627 | €1,048 | -€579 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €366,719 | -€17,917 | -€384,637 | |
| Income taxes | 67/77 | €91,443 | €750 | -€90,693 | -99.2% |
| Profit (loss) for the period | 9904 | €275,276 | -€18,667 | -€293,944 | |
| Profit (loss) for the period to be appropriated | 9905 | €275,276 | -€18,667 | -€293,944 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.