Aralea: what changed
Two fiscal 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.
What changed
Aralea
NACE 81.300, Landscape service activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€205,424
2024 · €219,813-€14,388
Equity
€7.5m
2024 · €7.4m+€125,593
Cash
€939,804
2024 · €765,636+€174,168
Balance sheet total
€10.5m
2024 · €10.8m-€374,154
Largest movements
Assets
- Tangible fixed assets -€311,261
down €311,261 (-5.7%), from €5.4m to €5.1m
of which Land and buildings: -€174,329
- Receivables within one year -€250,198
down €250,198 (-25.1%), from €995,464 to €745,266
of which Other amounts receivable: -€157,541
- Cash +€174,168
up €174,168 (+22.7%), from €765,636 to €939,804
mainly Depreciation (+€541,591) and Receivables within one year (+€250,198)
Equity and liabilities
- Debts within one year -€311,418
down €311,418 (-14.0%), from €2.2m to €1.9m
of which Trade debts: -€177,267
- Debts after one year -€200,000
down €200,000 (-25.5%), from €783,333 to €583,333
- Reserves +€188,398
up €188,398 (+2.9%), from €6.4m to €6.6m
Income statement
- Turnover +€554,988
up €554,988 (+9.1%), from €6.1m to €6.6m
- Staff costs +€287,631
up €287,631 (+2.6%), from €10.9m to €11.2m
- Depreciation +€78,491
up €78,491 (+16.9%), from €463,099 to €541,591
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.
Result 2024
€219,813
Turnover
+€554,988
Other operating income
+€25,792
Goods and materials
-€24,220
Services and other goods
+€50,054
Staff costs
-€287,631
Depreciation
-€78,491
Write-downs
-€26,490
Other operating charges
-€9,252
Other operating items
-€204,350
Financial income
-€25,357
Financial charges
+€10,570
Result 2025
€205,424
Cash bridge derived
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.
From operations
+€684,329
Investment
-€230,330
Financing
-€279,831
Cash 2024
€765,636
From operations (derived)
+€684,329
Net result for the year
+€205,424
Depreciation
+€541,591
Stocks and contracts
+€112
Receivables within one year
+€250,198
Deferred charges and accrued income
-€13,248
Provisions
-€41,552
Debts within one year
-€311,418
Accrued charges and deferred income
+€53,222
Investment (derived)
-€230,330
Investment in fixed assets (net)
-€230,330
Financing
-€279,831
Debts after one year
-€200,000
Contributions, distributions and other
-€79,831
Cash 2025
€939,804
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,837,280 | €10,463,126 | -€374,154 | -3.5% |
| Fixed assets | 21/28 | €5,440,047 | €5,128,787 | -€311,261 | -5.7% |
| Tangible fixed assets | 22/27 | €5,440,047 | €5,128,787 | -€311,261 | -5.7% |
| Land and buildings | 22 | €3,427,106 | €3,252,777 | -€174,329 | -5.1% |
| Plant, machinery and equipment | 23 | €347,336 | €340,640 | -€6,696 | -1.9% |
| Furniture and vehicles | 24 | €635,256 | €558,294 | -€76,962 | -12.1% |
| Other tangible fixed assets | 26 | €1,030,349 | €977,075 | -€53,273 | -5.2% |
| Current assets | 29/58 | €5,397,233 | €5,334,339 | -€62,894 | -1.2% |
| Stocks and contracts in progress | 3 | €17,384 | €17,272 | -€112 | -0.6% |
| Stocks | 30/36 | €17,384 | €17,272 | -€112 | -0.6% |
| Finished goods | 33 | €12,100 | €12,100 | = | 0.0% |
| Goods purchased for resale | 34 | €5,284 | €5,172 | -€112 | -2.1% |
| Amounts receivable within one year | 40/41 | €995,464 | €745,266 | -€250,198 | -25.1% |
| Trade receivables | 40 | €597,422 | €504,765 | -€92,656 | -15.5% |
| Other amounts receivable | 41 | €398,042 | €240,501 | -€157,541 | -39.6% |
| Current investments | 50/53 | €3,487,989 | €3,487,989 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €765,636 | €939,804 | +€174,168 | +22.7% |
| Deferred charges and accrued income | 490/1 | €130,760 | €144,008 | +€13,248 | +10.1% |
| Total equity and liabilities | 10/49 | €10,837,280 | €10,463,126 | -€374,154 | -3.5% |
| Equity | 10/15 | €7,372,303 | €7,497,896 | +€125,593 | +1.7% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Capital | 10 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €6,403,677 | €6,592,075 | +€188,398 | +2.9% |
| Profit (loss) carried forward | 14 | €19,018 | €36,045 | +€17,027 | +89.5% |
| Investment grants | 15 | €937,213 | €857,382 | -€79,831 | -8.5% |
| Provisions and deferred taxes | 16 | €318,748 | €277,196 | -€41,552 | -13.0% |
| Provisions for liabilities and charges | 160/5 | €318,748 | €277,196 | -€41,552 | -13.0% |
| Major repairs and maintenance | 162 | €318,748 | €267,196 | -€51,552 | -16.2% |
| Other liabilities and charges | 164/5 | - | €10,000 | +€10,000 | |
| Amounts payable | 17/49 | €3,146,229 | €2,688,034 | -€458,196 | -14.6% |
| Amounts payable after more than one year | 17 | €783,333 | €583,333 | -€200,000 | -25.5% |
| Financial debts | 170/4 | €783,333 | €583,333 | -€200,000 | -25.5% |
| Credit institutions | 173 | €783,333 | €583,333 | -€200,000 | -25.5% |
| Amounts payable within one year | 42/48 | €2,229,951 | €1,918,533 | -€311,418 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €402,144 | €224,877 | -€177,267 | -44.1% |
| Suppliers | 440/4 | €402,144 | €224,877 | -€177,267 | -44.1% |
| Taxes, remuneration and social security | 45 | €1,259,195 | €1,243,705 | -€15,491 | -1.2% |
| Taxes | 450/3 | €200,486 | €203,608 | +€3,122 | +1.6% |
| Remuneration and social security | 454/9 | €1,058,709 | €1,040,096 | -€18,613 | -1.8% |
| Accrued charges and deferred income | 492/3 | €132,945 | €186,167 | +€53,222 | +40.0% |
| Operating income | 70/76A | €13,375,609 | €13,734,076 | +€358,466 | +2.7% |
| Turnover | 70 | €6,070,665 | €6,625,653 | +€554,988 | +9.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €775 | - | -€775 | |
| Other operating income | 74 | €444,139 | €469,931 | +€25,792 | +5.8% |
| Non-recurring operating income | 76A | €319,166 | - | -€319,166 | |
| Operating charges | 60/66A | €13,142,707 | €13,500,773 | +€358,067 | +2.7% |
| Goods for resale, raw materials and consumables | 60 | €560,001 | €584,221 | +€24,220 | +4.3% |
| Purchases | 600/8 | €550,785 | €584,109 | +€33,324 | +6.1% |
| Change in stocks: decrease (increase) | 609 | €9,216 | €112 | -€9,104 | -98.8% |
| Services and other goods | 61 | €1,153,809 | €1,103,755 | -€50,054 | -4.3% |
| Remuneration, social security and pensions | 62 | €10,930,758 | €11,218,389 | +€287,631 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463,099 | €541,591 | +€78,491 | +16.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26,490 | +€26,490 | |
| Other operating charges | 640/8 | €58,628 | €67,880 | +€9,252 | +15.8% |
| Non-recurring operating charges | 66A | €39,224 | - | -€39,224 | |
| Operating profit (loss) | 9901 | €232,903 | €233,302 | +€400 | +0.2% |
| Financial income | 75/76B | €27,469 | €2,112 | -€25,357 | -92.3% |
| Recurring financial income | 75 | €27,469 | €2,112 | -€25,357 | -92.3% |
| Income from current assets | 751 | €299 | €2,112 | +€1,813 | +607.0% |
| Other financial income | 752/9 | €27,170 | - | -€27,170 | |
| Financial charges | 65/66B | €40,559 | €29,990 | -€10,570 | -26.1% |
| Recurring financial charges | 65 | €40,559 | €29,990 | -€10,570 | -26.1% |
| Debt charges | 650 | €10,647 | €6,151 | -€4,496 | -42.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €1,607 | - | -€1,607 | |
| Other financial charges | 652/9 | €28,305 | €23,839 | -€4,466 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €219,813 | €205,424 | -€14,388 | -6.5% |
| Profit (loss) for the period | 9904 | €219,813 | €205,424 | -€14,388 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €219,813 | €205,424 | -€14,388 | -6.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.