Aroha Holding: 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.
Aroha Holding
Largest movements
- Receivables within one year +€31,670
up €31,670 (+66.3%), from €47,780 to €79,450
- Profit (loss) carried forward +€31,908
up €31,908 (+147%), from €21,779 to €53,687
- Debts after one year -€8,000
down €8,000 (-1.6%), from €514,336 to €506,336
- Trade debts +€6,832
up €6,832 (+46.5%), from €14,702 to €21,533
- Gross operating margin +€14,694
up €14,694 (+50.3%), from €29,238 to €43,932
- Taxes +€3,746
up €3,746 (+58.8%), from €6,366 to €10,112
- Depreciation +€587
up €587 (+57.6%), from €1,020 to €1,607
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 | €603,108 | €638,350 | +€35,243 | +5.8% |
| Fixed assets | 21/28 | €553,452 | €555,681 | +€2,229 | +0.4% |
| Tangible fixed assets | 22/27 | €8,741 | €13,093 | +€4,352 | +49.8% |
| Other tangible fixed assets | 26 | €8,141 | €13,093 | +€4,952 | +60.8% |
| Assets under construction and advance payments | 27 | €600 | - | -€600 | |
| Financial fixed assets | 28 | €544,711 | €542,588 | -€2,124 | -0.4% |
| Current assets | 29/58 | €49,655 | €82,669 | +€33,014 | +66.5% |
| Amounts receivable within one year | 40/41 | €47,780 | €79,450 | +€31,670 | +66.3% |
| Trade receivables | 40 | €47,780 | €79,450 | +€31,670 | +66.3% |
| Cash at bank and in hand | 54/58 | €1,787 | €3,106 | +€1,319 | +73.8% |
| Deferred charges and accrued income | 490/1 | €88 | €113 | +€25 | +28.3% |
| Total equity and liabilities | 10/49 | €603,108 | €638,350 | +€35,243 | +5.8% |
| Equity | 10/15 | €51,419 | €83,327 | +€31,908 | +62.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,640 | €27,640 | = | 0.0% |
| Distributable reserves | 133 | €27,640 | €27,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,779 | €53,687 | +€31,908 | +147% |
| Amounts payable | 17/49 | €551,689 | €555,024 | +€3,335 | +0.6% |
| Amounts payable after more than one year | 17 | €514,336 | €506,336 | -€8,000 | -1.6% |
| Financial debts | 170/4 | €514,336 | €506,336 | -€8,000 | -1.6% |
| Amounts payable within one year | 42/48 | €37,265 | €48,386 | +€11,121 | +29.8% |
| Trade debts | 44 | €14,702 | €21,533 | +€6,832 | +46.5% |
| Suppliers | 440/4 | €14,702 | €21,533 | +€6,832 | +46.5% |
| Taxes, remuneration and social security | 45 | €21,101 | €20,861 | -€240 | -1.1% |
| Taxes | 450/3 | €21,101 | €20,861 | -€240 | -1.1% |
| Other amounts payable | 47/48 | €1,462 | €5,991 | +€4,529 | +310% |
| Accrued charges and deferred income | 492/3 | €88 | €302 | +€214 | +244% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €1,607 | +€587 | +57.6% |
| Gross operating margin | 9900 | €29,238 | €43,932 | +€14,694 | +50.3% |
| Operating profit (loss) | 9901 | €28,218 | €42,325 | +€14,107 | +50.0% |
| Financial charges | 65/66B | €73 | €305 | +€232 | +317% |
| Recurring financial charges | 65 | €73 | €305 | +€232 | +317% |
| Profit (loss) for the period before taxes | 9903 | €28,145 | €42,020 | +€13,875 | +49.3% |
| Income taxes | 67/77 | €6,366 | €10,112 | +€3,746 | +58.8% |
| Profit (loss) for the period | 9904 | €21,779 | €31,908 | +€10,129 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,779 | €31,908 | +€10,129 | +46.5% |
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 29 October 2026 via checked.be.