AROD SRL: 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.
AROD SRL
Largest movements
- Receivables within one year -€115,057
down €115,057 (-83.3%), from €138,073 to €23,017
of which Other amounts receivable: -€85,895
- Cash +€101,563
up €101,563, from €0 to €101,563
mainly Receivables within one year (+€115,057) and Net result for the year (+€63,799)
- Tangible fixed assets -€46,506
down €46,506 (-3.7%), from €1.3m to €1.2m
of which Land and buildings: -€47,182
- Short-term financial debts -€87,547
down €87,547 (-100%), from €87,547 to €0
- Reserves +€58,549
up €58,549 (+66.0%), from €88,698 to €147,247
- Debts after one year -€42,141
down €42,141 (-5.4%), from €780,936 to €738,795
- Gross operating margin +€26,143
up €26,143 (+18.9%), from €138,594 to €164,737
- Depreciation +€16,439
up €16,439 (+50.9%), from €32,312 to €48,750
- Financial charges +€13,346
up €13,346 (+82.4%), from €16,200 to €29,546
- Other operating charges -€3,792
down €3,792 (-88.9%), from €4,263 to €471
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.
Derived cash bridge
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 | €1,400,230 | €1,340,334 | -€59,896 | -4.3% |
| Fixed assets | 21/28 | €1,259,986 | €1,213,419 | -€46,566 | -3.7% |
| Tangible fixed assets | 22/27 | €1,259,925 | €1,213,419 | -€46,506 | -3.7% |
| Land and buildings | 22 | €1,245,874 | €1,198,692 | -€47,182 | -3.8% |
| Other tangible fixed assets | 26 | €14,051 | €14,727 | +€676 | +4.8% |
| Financial fixed assets | 28 | €61 | €0 | -€61 | -100% |
| Current assets | 29/58 | €140,244 | €126,914 | -€13,330 | -9.5% |
| Amounts receivable within one year | 40/41 | €138,073 | €23,017 | -€115,057 | -83.3% |
| Trade receivables | 40 | €38,551 | €9,389 | -€29,162 | -75.6% |
| Other amounts receivable | 41 | €99,522 | €13,627 | -€85,895 | -86.3% |
| Cash at bank and in hand | 54/58 | €0 | €101,563 | +€101,563 | |
| Deferred charges and accrued income | 490/1 | €2,171 | €2,335 | +€163 | +7.5% |
| Total equity and liabilities | 10/49 | €1,400,230 | €1,340,334 | -€59,896 | -4.3% |
| Equity | 10/15 | €440,448 | €498,997 | +€58,549 | +13.3% |
| Contributions | 10/11 | €351,750 | €351,750 | = | 0.0% |
| Reserves | 13 | €88,698 | €147,247 | +€58,549 | +66.0% |
| Distributable reserves | 133 | €88,698 | €147,247 | +€58,549 | +66.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €959,782 | €841,337 | -€118,446 | -12.3% |
| Amounts payable after more than one year | 17 | €780,936 | €738,795 | -€42,141 | -5.4% |
| Financial debts | 170/4 | €780,936 | €738,795 | -€42,141 | -5.4% |
| Amounts payable within one year | 42/48 | €175,657 | €99,424 | -€76,233 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €47,539 | €49,013 | +€1,474 | +3.1% |
| Financial debts | 43 | €87,547 | €0 | -€87,547 | -100% |
| Credit institutions | 430/8 | €87,547 | €0 | -€87,547 | -100% |
| Trade debts | 44 | €5,026 | €2,969 | -€2,058 | -40.9% |
| Suppliers | 440/4 | €5,026 | €2,969 | -€2,058 | -40.9% |
| Taxes, remuneration and social security | 45 | €19,094 | €32,786 | +€13,692 | +71.7% |
| Taxes | 450/3 | €19,094 | €32,786 | +€13,692 | +71.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €16,450 | €14,656 | -€1,794 | -10.9% |
| Accrued charges and deferred income | 492/3 | €3,190 | €3,118 | -€72 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,312 | €48,750 | +€16,439 | +50.9% |
| Other operating charges | 640/8 | €4,263 | €471 | -€3,792 | -88.9% |
| Gross operating margin | 9900 | €138,594 | €164,737 | +€26,143 | +18.9% |
| Operating profit (loss) | 9901 | €102,019 | €115,515 | +€13,496 | +13.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €16,200 | €29,546 | +€13,346 | +82.4% |
| Recurring financial charges | 65 | €16,200 | €29,546 | +€13,346 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €85,819 | €85,970 | +€150 | +0.2% |
| Income taxes | 67/77 | €22,465 | €22,170 | -€295 | -1.3% |
| Profit (loss) for the period | 9904 | €63,354 | €63,799 | +€445 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,354 | €63,799 | +€445 | +0.7% |
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 23 October 2026 via checked.be.