Aroma: 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.
Aroma
Largest movements
- Receivables within one year -€6,585
down €6,585 (-83.3%), from €7,909 to €1,324
of which Trade receivables: -€6,537
- Stocks and contracts -€3,347
no longer reported in 2025 (was €3,347)
- Profit (loss) carried forward -€7,696
down €7,696 (-54.6%), from -€14,100 to -€21,796
- Debts after one year -€3,615
no longer reported in 2025 (was €3,615)
- Short-term financial debts +€1,393
up €1,393 (+111%), from €1,259 to €2,651
- Other operating charges +€4,239
up €4,239 (+1,325%), from €320 to €4,559
- Purchases and services -€3,604
no longer reported in 2025 (was €3,604)
- Write-downs +€3,347
new in 2025: €3,347
- Gross operating margin +€1,204
up €1,204 (+1,543%), from €78 to €1,282
- Taxes +€632
new in 2025: €632
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 | €11,278 | €1,346 | -€9,932 | -88.1% |
| Current assets | 29/58 | €11,278 | €1,346 | -€9,932 | -88.1% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €3,347 | - | -€3,347 | |
| Stocks | 30/36 | €3,347 | - | -€3,347 | |
| Amounts receivable within one year | 40/41 | €7,909 | €1,324 | -€6,585 | -83.3% |
| Trade receivables | 40 | €6,774 | €237 | -€6,537 | -96.5% |
| Other amounts receivable | 41 | €1,135 | €1,087 | -€49 | -4.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €22 | €22 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €11,278 | €1,346 | -€9,932 | -88.1% |
| Equity | 10/15 | €6,351 | -€1,345 | -€7,696 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €0 | - | = | |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,100 | -€21,796 | -€7,696 | -54.6% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Amounts payable | 17/49 | €4,927 | €2,691 | -€2,236 | -45.4% |
| Amounts payable after more than one year | 17 | €3,615 | - | -€3,615 | |
| Financial debts | 170/4 | €3,615 | - | -€3,615 | |
| Amounts payable within one year | 42/48 | €1,312 | €2,691 | +€1,379 | +105% |
| Financial debts | 43 | €1,259 | €2,651 | +€1,393 | +111% |
| Credit institutions | 430/8 | €1,259 | €2,651 | +€1,393 | +111% |
| Trade debts | 44 | €53 | €40 | -€13 | -25.3% |
| Suppliers | 440/4 | €53 | €40 | -€13 | -25.3% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Turnover | 70 | €3,682 | €3,615 | -€67 | -1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,604 | - | -€3,604 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,347 | +€3,347 | |
| Other operating charges | 640/8 | €320 | €4,559 | +€4,239 | +1,325% |
| Gross operating margin | 9900 | €78 | €1,282 | +€1,204 | +1,543% |
| Operating profit (loss) | 9901 | -€242 | -€6,624 | -€6,383 | -2,639% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €304 | €440 | +€136 | +44.7% |
| Recurring financial charges | 65 | €304 | €440 | +€136 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | -€546 | -€7,065 | -€6,519 | -1,193% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | - | €632 | +€632 | |
| Profit (loss) for the period | 9904 | -€546 | -€7,696 | -€7,150 | -1,309% |
| Profit (loss) for the period to be appropriated | 9905 | -€546 | -€7,696 | -€7,150 | -1,309% |
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 13 October 2026 via checked.be.