ARAMON MANAGEMENT: 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.
ARAMON MANAGEMENT
Largest movements
- Receivables within one year -€34,449
down €34,449 (-49.1%), from €70,092 to €35,643
of which Trade receivables: -€27,531
- Deferred charges and accrued income +€2,915
up €2,915 (+3258.1%), from €89 to €3,004
- Tangible fixed assets -€1,913
down €1,913 (-21.4%), from €8,958 to €7,045
of which Plant, machinery and equipment: -€1,828
- Cash -€1,882
down €1,882 (-28.8%), from €6,524 to €4,642
mainly Net result for the year (-€27,288) and Tax, wage and social debts (-€15,383)
- Profit (loss) carried forward -€27,288
down €27,288 (-87.4%), from €31,209 to €3,921
- Tax, wage and social debts -€15,383
down €15,383 (-93.8%), from €16,391 to €1,008
- Trade debts +€7,168
up €7,168 (+100.4%), from €7,138 to €14,306
- Gross operating margin -€80,474
down €80,474, from €53,343 to -€27,132
- Taxes -€11,872
down €11,872 (-98.2%), from €12,094 to €221
- Financial charges -€9,107
down €9,107 (-97.5%), from €9,342 to €235
of which Non-recurring financial charges: -€8,711
- Financial income +€688
up €688 (+40.6%), from €1,692 to €2,380
of which Financial income: +€1,367
- Other operating charges -€535
down €535 (-76.2%), from €702 to €167
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,663 | €50,335 | -€35,329 | -41.2% |
| Fixed assets | 21/28 | €8,958 | €7,045 | -€1,913 | -21.4% |
| Tangible fixed assets | 22/27 | €8,958 | €7,045 | -€1,913 | -21.4% |
| Plant, machinery and equipment | 23 | €8,576 | €6,749 | -€1,828 | -21.3% |
| Furniture and vehicles | 24 | €239 | €169 | -€70 | -29.3% |
| Other tangible fixed assets | 26 | €142 | €128 | -€15 | -10.3% |
| Current assets | 29/58 | €76,706 | €43,290 | -€33,416 | -43.6% |
| Amounts receivable within one year | 40/41 | €70,092 | €35,643 | -€34,449 | -49.1% |
| Trade receivables | 40 | €33,667 | €6,136 | -€27,531 | -81.8% |
| Other amounts receivable | 41 | €36,425 | €29,507 | -€6,918 | -19.0% |
| Cash at bank and in hand | 54/58 | €6,524 | €4,642 | -€1,882 | -28.8% |
| Deferred charges and accrued income | 490/1 | €89 | €3,004 | +€2,915 | +3258.1% |
| Total equity and liabilities | 10/49 | €85,663 | €50,335 | -€35,329 | -41.2% |
| Equity | 10/15 | €62,135 | €34,847 | -€27,288 | -43.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,326 | €12,326 | = | 0.0% |
| Non-distributable reserves | 130/1 | €967 | €967 | = | 0.0% |
| Reserves not available under the articles | 1311 | €967 | €967 | = | 0.0% |
| Distributable reserves | 133 | €11,359 | €11,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,209 | €3,921 | -€27,288 | -87.4% |
| Amounts payable | 17/49 | €23,529 | €15,488 | -€8,041 | -34.2% |
| Amounts payable within one year | 42/48 | €23,529 | €15,314 | -€8,215 | -34.9% |
| Trade debts | 44 | €7,138 | €14,306 | +€7,168 | +100.4% |
| Suppliers | 440/4 | €7,138 | €14,306 | +€7,168 | +100.4% |
| Taxes, remuneration and social security | 45 | €16,391 | €1,008 | -€15,383 | -93.8% |
| Taxes | 450/3 | €16,391 | €1,008 | -€15,383 | -93.8% |
| Accrued charges and deferred income | 492/3 | - | €174 | +€174 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,689 | €1,913 | +€224 | +13.3% |
| Other operating charges | 640/8 | €702 | €167 | -€535 | -76.2% |
| Gross operating margin | 9900 | €53,343 | -€27,132 | -€80,474 | |
| Operating profit (loss) | 9901 | €50,952 | -€29,211 | -€80,163 | |
| Financial income | 75/76B | €1,692 | €2,380 | +€688 | +40.6% |
| Recurring financial income | 75 | €1,012 | €2,380 | +€1,367 | +135.1% |
| Non-recurring financial income | 76B | €680 | €0 | -€680 | -100.0% |
| Financial charges | 65/66B | €9,342 | €235 | -€9,107 | -97.5% |
| Recurring financial charges | 65 | €632 | €235 | -€396 | -62.7% |
| Non-recurring financial charges | 66B | €8,711 | €0 | -€8,711 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €43,302 | -€27,067 | -€70,369 | |
| Income taxes | 67/77 | €12,094 | €221 | -€11,872 | -98.2% |
| Profit (loss) for the period | 9904 | €31,209 | -€27,288 | -€58,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,209 | -€27,288 | -€58,497 |
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 5 October 2026 via checked.be.