AROBA: 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.
AROBA
Largest movements
- Tangible fixed assets -€4,581
down €4,581 (-1.3%), from €356,934 to €352,352
of which Land and buildings: -€8,057
- Debts after one year -€10,356
down €10,356 (-5.2%), from €197,312 to €186,956
- Other debts +€5,500
up €5,500 (+157.1%), from €3,500 to €9,000
- Profit (loss) carried forward +€5,160
up €5,160 (+16.6%), from €31,079 to €36,238
- Depreciation -€2,654
down €2,654 (-24.7%), from €10,743 to €8,089
- Taxes +€1,351
new in 2025: €1,351
- Other operating charges -€1,340
down €1,340 (-30.5%), from €4,398 to €3,058
- Financial charges -€513
down €513 (-4.8%), from €10,772 to €10,259
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 | €396,134 | €392,167 | -€3,967 | -1.0% |
| Fixed assets | 21/28 | €356,934 | €352,352 | -€4,581 | -1.3% |
| Tangible fixed assets | 22/27 | €356,934 | €352,352 | -€4,581 | -1.3% |
| Land and buildings | 22 | €356,934 | €348,876 | -€8,057 | -2.3% |
| Plant, machinery and equipment | 23 | - | €3,476 | +€3,476 | |
| Current assets | 29/58 | €39,200 | €39,814 | +€614 | +1.6% |
| Amounts receivable within one year | 40/41 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 41 | €35,000 | €35,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,746 | €4,347 | +€601 | +16.0% |
| Deferred charges and accrued income | 490/1 | €455 | €468 | +€13 | +2.9% |
| Total equity and liabilities | 10/49 | €396,134 | €392,167 | -€3,967 | -1.0% |
| Equity | 10/15 | €146,041 | €147,769 | +€1,728 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,763 | €105,331 | -€3,432 | -3.2% |
| Tax-exempt reserves | 132 | €106,903 | €103,471 | -€3,432 | -3.2% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,079 | €36,238 | +€5,160 | +16.6% |
| Provisions and deferred taxes | 16 | €35,634 | €34,490 | -€1,144 | -3.2% |
| Deferred taxes | 168 | €35,634 | €34,490 | -€1,144 | -3.2% |
| Amounts payable | 17/49 | €214,458 | €209,907 | -€4,551 | -2.1% |
| Amounts payable after more than one year | 17 | €197,312 | €186,956 | -€10,356 | -5.2% |
| Financial debts | 170/4 | €197,312 | €186,956 | -€10,356 | -5.2% |
| Amounts payable within one year | 42/48 | €17,146 | €22,951 | +€5,805 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €12,636 | €11,309 | -€1,327 | -10.5% |
| Trade debts | 44 | €1,010 | €1,292 | +€282 | +27.9% |
| Suppliers | 440/4 | €1,010 | €1,292 | +€282 | +27.9% |
| Taxes, remuneration and social security | 45 | - | €1,351 | +€1,351 | |
| Taxes | 450/3 | - | €1,351 | +€1,351 | |
| Other amounts payable | 47/48 | €3,500 | €9,000 | +€5,500 | +157.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,743 | €8,089 | -€2,654 | -24.7% |
| Other operating charges | 640/8 | €4,398 | €3,058 | -€1,340 | -30.5% |
| Gross operating margin | 9900 | €23,323 | €23,341 | +€18 | +0.1% |
| Operating profit (loss) | 9901 | €8,181 | €12,193 | +€4,012 | +49.0% |
| Financial charges | 65/66B | €10,772 | €10,259 | -€513 | -4.8% |
| Recurring financial charges | 65 | €10,772 | €10,259 | -€513 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,591 | €1,934 | +€4,525 | |
| Transfer from deferred taxes | 780 | €1,271 | €1,144 | -€127 | -10.0% |
| Income taxes | 67/77 | - | €1,351 | +€1,351 | |
| Profit (loss) for the period | 9904 | -€1,320 | €1,728 | +€3,048 | |
| Transfer from tax-exempt reserves | 789 | €3,813 | €3,432 | -€381 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,493 | €5,160 | +€2,666 | +106.9% |
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 9 October 2026 via checked.be.