AROGIL: 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.
AROGIL
Largest movements
- Tangible fixed assets +€199,631
up €199,631 (+15.7%), from €1.3m to €1.5m
of which Land and buildings: +€119,141
- Cash -€18,641
down €18,641 (-45.7%), from €40,778 to €22,137
mainly Other debts (-€344,686) and Investment in fixed assets (net) (-€271,601)
- Trade debts +€358,388
up €358,388 (+97.4%), from €368,062 to €726,450
- Other debts -€344,686
down €344,686 (-85.9%), from €401,115 to €56,429
- Debts after one year +€136,811
up €136,811 (+37.5%), from €364,746 to €501,557
- Gross operating margin +€74,318
up €74,318 (+8.4%), from €883,967 to €958,285
- Staff costs +€72,234
up €72,234 (+10.0%), from €725,219 to €797,453
- Financial income -€30,067
down €30,067 (-70.8%), from €42,485 to €12,418
of which Non-recurring financial income: -€29,620
- Financial charges +€14,035
up €14,035 (+57.6%), from €24,360 to €38,395
- Taxes -€12,235
down €12,235 (-55.3%), from €22,133 to €9,898
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 | €1,506,232 | €1,688,191 | +€181,959 | +12.1% |
| Fixed assets | 21/28 | €1,272,826 | €1,472,226 | +€199,401 | +15.7% |
| Tangible fixed assets | 22/27 | €1,271,383 | €1,471,014 | +€199,631 | +15.7% |
| Land and buildings | 22 | €1,244,996 | €1,364,136 | +€119,141 | +9.6% |
| Plant, machinery and equipment | 23 | €3,583 | €1,517 | -€2,066 | -57.7% |
| Furniture and vehicles | 24 | €22,805 | €14,519 | -€8,285 | -36.3% |
| Other tangible fixed assets | 26 | - | €90,842 | +€90,842 | |
| Financial fixed assets | 28 | €1,442 | €1,212 | -€230 | -16.0% |
| Current assets | 29/58 | €233,406 | €215,965 | -€17,442 | -7.5% |
| Amounts receivable within one year | 40/41 | €151,077 | €149,160 | -€1,917 | -1.3% |
| Trade receivables | 40 | €150,876 | €149,119 | -€1,757 | -1.2% |
| Other amounts receivable | 41 | €201 | €41 | -€160 | -79.5% |
| Cash at bank and in hand | 54/58 | €40,778 | €22,137 | -€18,641 | -45.7% |
| Deferred charges and accrued income | 490/1 | €41,551 | €44,667 | +€3,116 | +7.5% |
| Total equity and liabilities | 10/49 | €1,506,232 | €1,688,191 | +€181,959 | +12.1% |
| Equity | 10/15 | €221,164 | €237,550 | +€16,386 | +7.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €17,077 | €17,077 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,877 | €10,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,746 | €157,132 | +€16,386 | +11.6% |
| Investment grants | 15 | €1,341 | €1,341 | = | 0.0% |
| Amounts payable | 17/49 | €1,285,068 | €1,450,640 | +€165,573 | +12.9% |
| Amounts payable after more than one year | 17 | €364,746 | €501,557 | +€136,811 | +37.5% |
| Financial debts | 170/4 | €364,746 | €501,557 | +€136,811 | +37.5% |
| Amounts payable within one year | 42/48 | €910,459 | €946,375 | +€35,917 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €80,184 | €93,653 | +€13,469 | +16.8% |
| Financial debts | 43 | €791 | €791 | = | 0.0% |
| Credit institutions | 430/8 | €791 | €791 | = | 0.0% |
| Trade debts | 44 | €368,062 | €726,450 | +€358,388 | +97.4% |
| Suppliers | 440/4 | €368,062 | €726,450 | +€358,388 | +97.4% |
| Taxes, remuneration and social security | 45 | €60,306 | €69,052 | +€8,746 | +14.5% |
| Taxes | 450/3 | €6,821 | €30,152 | +€23,331 | +342.1% |
| Remuneration and social security | 454/9 | €53,485 | €38,900 | -€14,585 | -27.3% |
| Other amounts payable | 47/48 | €401,115 | €56,429 | -€344,686 | -85.9% |
| Accrued charges and deferred income | 492/3 | €9,863 | €2,708 | -€7,155 | -72.5% |
| Remuneration, social security and pensions | 62 | €725,219 | €797,453 | +€72,234 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,649 | €72,200 | +€9,551 | +15.2% |
| Other operating charges | 640/8 | €36,870 | €36,370 | -€500 | -1.4% |
| Gross operating margin | 9900 | €883,967 | €958,285 | +€74,318 | +8.4% |
| Operating profit (loss) | 9901 | €59,229 | €52,262 | -€6,968 | -11.8% |
| Financial income | 75/76B | €42,485 | €12,418 | -€30,067 | -70.8% |
| Recurring financial income | 75 | €447 | €12,418 | +€11,971 | +2676.5% |
| Non-recurring financial income | 76B | €42,038 | €12,418 | -€29,620 | -70.5% |
| Financial charges | 65/66B | €24,360 | €38,395 | +€14,035 | +57.6% |
| Recurring financial charges | 65 | €24,360 | €38,395 | +€14,035 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €77,355 | €26,284 | -€51,070 | -66.0% |
| Income taxes | 67/77 | €22,133 | €9,898 | -€12,235 | -55.3% |
| Profit (loss) for the period | 9904 | €55,222 | €16,386 | -€38,836 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,222 | €16,386 | -€38,836 | -70.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.