ARO INTERIOR: 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.
ARO INTERIOR
Largest movements
- Cash +€30,505
up €30,505 (+303.2%), from €10,061 to €40,566
mainly Other debts (+€75,249) and Net result for the year (+€39,667)
- Financial fixed assets +€20,000
up €20,000 (+25.0%), from €80,000 to €100,000
- Receivables within one year -€7,415
down €7,415 (-74.5%), from €9,950 to €2,535
of which Trade receivables: -€8,089
- Other debts +€75,249
up €75,249 (+772.9%), from €9,736 to €84,985
- Reserves -€45,224
down €45,224 (-53.3%), from €84,891 to €39,668
- Tax, wage and social debts +€12,540
up €12,540 (+224.2%), from €5,593 to €18,132
- Financial income +€4,827
up €4,827 (+23.8%), from €20,260 to €25,087
- Gross operating margin -€1,850
down €1,850 (-8.0%), from €23,181 to €21,330
- Financial charges -€1,699
down €1,699 (-65.8%), from €2,583 to €884
- Taxes -€734
down €734 (-13.1%), from €5,598 to €4,865
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 | €102,352 | €144,980 | +€42,629 | +41.6% |
| Fixed assets | 21/28 | €80,922 | €100,658 | +€19,736 | +24.4% |
| Tangible fixed assets | 22/27 | €922 | €658 | -€264 | -28.7% |
| Plant, machinery and equipment | 23 | €922 | €658 | -€264 | -28.7% |
| Financial fixed assets | 28 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Current assets | 29/58 | €21,429 | €44,323 | +€22,893 | +106.8% |
| Amounts receivable within one year | 40/41 | €9,950 | €2,535 | -€7,415 | -74.5% |
| Trade receivables | 40 | €8,470 | €381 | -€8,089 | -95.5% |
| Other amounts receivable | 41 | €1,480 | €2,154 | +€674 | +45.6% |
| Cash at bank and in hand | 54/58 | €10,061 | €40,566 | +€30,505 | +303.2% |
| Deferred charges and accrued income | 490/1 | €1,418 | €1,221 | -€197 | -13.9% |
| Total equity and liabilities | 10/49 | €102,352 | €144,980 | +€42,629 | +41.6% |
| Equity | 10/15 | €86,891 | €41,668 | -€45,224 | -52.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €84,891 | €39,668 | -€45,224 | -53.3% |
| Distributable reserves | 133 | €84,891 | €39,668 | -€45,224 | -53.3% |
| Amounts payable | 17/49 | €15,460 | €103,313 | +€87,852 | +568.2% |
| Amounts payable within one year | 42/48 | €15,460 | €103,313 | +€87,852 | +568.2% |
| Trade debts | 44 | €131 | €195 | +€64 | +48.7% |
| Suppliers | 440/4 | €131 | €195 | +€64 | +48.7% |
| Taxes, remuneration and social security | 45 | €5,593 | €18,132 | +€12,540 | +224.2% |
| Taxes | 450/3 | €5,593 | €18,132 | +€12,540 | +224.2% |
| Other amounts payable | 47/48 | €9,736 | €84,985 | +€75,249 | +772.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €264 | = | 0.0% |
| Other operating charges | 640/8 | €621 | €736 | +€115 | +18.5% |
| Gross operating margin | 9900 | €23,181 | €21,330 | -€1,850 | -8.0% |
| Operating profit (loss) | 9901 | €22,295 | €20,329 | -€1,965 | -8.8% |
| Financial income | 75/76B | €20,260 | €25,087 | +€4,827 | +23.8% |
| Recurring financial income | 75 | €20,260 | €25,087 | +€4,827 | +23.8% |
| Financial charges | 65/66B | €2,583 | €884 | -€1,699 | -65.8% |
| Recurring financial charges | 65 | €2,583 | €884 | -€1,699 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €39,971 | €44,532 | +€4,561 | +11.4% |
| Income taxes | 67/77 | €5,598 | €4,865 | -€734 | -13.1% |
| Profit (loss) for the period | 9904 | €34,373 | €39,667 | +€5,294 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,373 | €39,667 | +€5,294 | +15.4% |
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 12 October 2026 via checked.be.