AROBAZ: 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.
AROBAZ
Largest movements
- Tangible fixed assets -€9,310
down €9,310 (-5.8%), from €161,123 to €151,813
of which Land and buildings: -€9,310
- Cash -€6,394
down €6,394 (-64.2%), from €9,962 to €3,568
mainly Current portion of long-term debt (-€12,455) and Trade debts (-€7,549)
- Current portion of long-term debt -€12,455
no longer reported in 2024 (was €12,455)
- Profit (loss) carried forward +€7,711
up €7,711 (+8.8%), from €87,963 to €95,674
- Trade debts -€7,549
down €7,549 (-24.1%), from €31,379 to €23,830
- Accrued charges and deferred income -€2,500
no longer reported in 2024 (was €2,500)
- Other operating charges -€1,639
no longer reported in 2024 (was €1,639)
- Taxes +€1,008
up €1,008 (+64.5%), from €1,562 to €2,570
- Financial charges -€580
down €580 (-57.0%), from €1,017 to €437
- Staff costs -€384
no longer reported in 2024 (was €384)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,079 | €158,651 | -€14,428 | -8.3% |
| Fixed assets | 21/28 | €161,663 | €152,353 | -€9,310 | -5.8% |
| Tangible fixed assets | 22/27 | €161,123 | €151,813 | -€9,310 | -5.8% |
| Land and buildings | 22 | €157,266 | €147,956 | -€9,310 | -5.9% |
| Plant, machinery and equipment | 23 | €3,857 | €3,857 | = | 0.0% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €11,416 | €6,298 | -€5,118 | -44.8% |
| Amounts receivable within one year | 40/41 | €230 | €230 | = | 0.0% |
| Other amounts receivable | 41 | €230 | €230 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,962 | €3,568 | -€6,394 | -64.2% |
| Deferred charges and accrued income | 490/1 | €1,224 | €2,500 | +€1,276 | +104.2% |
| Total equity and liabilities | 10/49 | €173,079 | €158,651 | -€14,428 | -8.3% |
| Equity | 10/15 | €116,263 | €123,974 | +€7,711 | +6.6% |
| Contributions | 10/11 | €25,200 | €25,200 | = | 0.0% |
| Capital | 10 | €25,200 | €25,200 | = | 0.0% |
| Issued capital | 100 | €25,200 | €25,200 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Legal reserve | 130 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,963 | €95,674 | +€7,711 | +8.8% |
| Amounts payable | 17/49 | €56,816 | €34,677 | -€22,139 | -39.0% |
| Amounts payable after more than one year | 17 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 178/9 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,316 | €28,677 | -€19,639 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €12,455 | - | -€12,455 | |
| Financial debts | 43 | €1,189 | - | -€1,189 | |
| Credit institutions | 430/8 | €1,189 | - | -€1,189 | |
| Trade debts | 44 | €31,379 | €23,830 | -€7,549 | -24.1% |
| Suppliers | 440/4 | €31,379 | €23,830 | -€7,549 | -24.1% |
| Taxes, remuneration and social security | 45 | €3,293 | €4,847 | +€1,554 | +47.2% |
| Taxes | 450/3 | €3,293 | €4,847 | +€1,554 | +47.2% |
| Accrued charges and deferred income | 492/3 | €2,500 | - | -€2,500 | |
| Turnover | 70 | €30,000 | €30,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,993 | €9,972 | -€21 | -0.2% |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,311 | €9,310 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,639 | - | -€1,639 | |
| Gross operating margin | 9900 | €20,007 | €20,028 | +€21 | +0.1% |
| Operating profit (loss) | 9901 | €8,673 | €10,718 | +€2,045 | +23.6% |
| Financial charges | 65/66B | €1,017 | €437 | -€580 | -57.0% |
| Recurring financial charges | 65 | €1,017 | €437 | -€580 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €7,656 | €10,281 | +€2,625 | +34.3% |
| Income taxes | 67/77 | €1,562 | €2,570 | +€1,008 | +64.5% |
| Profit (loss) for the period | 9904 | €6,094 | €7,711 | +€1,617 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,094 | €7,711 | +€1,617 | +26.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.