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
- Tangible fixed assets +€47,252
up €47,252 (+129%), from €36,646 to €83,898
of which Furniture and vehicles: +€49,415
- Cash -€20,665
down €20,665 (-17.1%), from €121,005 to €100,340
mainly Investment in fixed assets (net) (-€58,477) and Tax, wage and social debts (-€39,950)
- Receivables within one year +€13,490
up €13,490 (+5.7%), from €234,824 to €248,314
of which Other amounts receivable: +€10,371
- Profit (loss) carried forward +€77,836
up €77,836 (+160%), from €48,686 to €126,522
- Tax, wage and social debts -€39,950
down €39,950 (-34.9%), from €114,379 to €74,430
of which Taxes: -€53,133
- Gross operating margin +€40,347
up €40,347 (+13.3%), from €303,806 to €344,153
- Taxes +€10,168
up €10,168 (+77.7%), from €13,080 to €23,248
- Depreciation +€7,910
up €7,910 (+239%), from €3,316 to €11,225
- Staff costs -€6,867
down €6,867 (-3.0%), from €230,482 to €223,615
- Financial charges +€4,770
up €4,770 (+54.7%), from €8,723 to €13,493
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 | €396,327 | €438,803 | +€42,476 | +10.7% |
| Fixed assets | 21/28 | €36,646 | €83,898 | +€47,252 | +129% |
| Tangible fixed assets | 22/27 | €36,646 | €83,898 | +€47,252 | +129% |
| Land and buildings | 22 | €27,521 | €0 | -€27,521 | -100% |
| Plant, machinery and equipment | 23 | €5,919 | €4,191 | -€1,729 | -29.2% |
| Furniture and vehicles | 24 | €3,206 | €52,620 | +€49,415 | +1,541% |
| Other tangible fixed assets | 26 | - | €27,087 | +€27,087 | |
| Current assets | 29/58 | €359,681 | €354,905 | -€4,776 | -1.3% |
| Stocks and contracts in progress | 3 | - | €3,245 | +€3,245 | |
| Stocks | 30/36 | - | €3,245 | +€3,245 | |
| Amounts receivable within one year | 40/41 | €234,824 | €248,314 | +€13,490 | +5.7% |
| Trade receivables | 40 | - | €3,118 | +€3,118 | |
| Other amounts receivable | 41 | €234,824 | €245,196 | +€10,371 | +4.4% |
| Cash at bank and in hand | 54/58 | €121,005 | €100,340 | -€20,665 | -17.1% |
| Deferred charges and accrued income | 490/1 | €3,851 | €3,005 | -€846 | -22.0% |
| Total equity and liabilities | 10/49 | €396,327 | €438,803 | +€42,476 | +10.7% |
| Equity | 10/15 | €233,649 | €311,486 | +€77,836 | +33.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €181,964 | €181,964 | = | 0.0% |
| Distributable reserves | 133 | €181,964 | €181,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,686 | €126,522 | +€77,836 | +160% |
| Amounts payable | 17/49 | €162,677 | €127,317 | -€35,360 | -21.7% |
| Amounts payable within one year | 42/48 | €162,677 | €127,317 | -€35,360 | -21.7% |
| Financial debts | 43 | €8,483 | €11,844 | +€3,361 | +39.6% |
| Credit institutions | 430/8 | €8,483 | €11,844 | +€3,361 | +39.6% |
| Trade debts | 44 | €39,814 | €41,043 | +€1,229 | +3.1% |
| Suppliers | 440/4 | €39,814 | €41,043 | +€1,229 | +3.1% |
| Taxes, remuneration and social security | 45 | €114,379 | €74,430 | -€39,950 | -34.9% |
| Taxes | 450/3 | €70,656 | €17,523 | -€53,133 | -75.2% |
| Remuneration and social security | 454/9 | €43,723 | €56,907 | +€13,184 | +30.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €230,482 | €223,615 | -€6,867 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,316 | €11,225 | +€7,910 | +239% |
| Other operating charges | 640/8 | €10,499 | €6,739 | -€3,760 | -35.8% |
| Gross operating margin | 9900 | €303,806 | €344,153 | +€40,347 | +13.3% |
| Operating profit (loss) | 9901 | €59,509 | €102,574 | +€43,065 | +72.4% |
| Financial income | 75/76B | €10,980 | €12,003 | +€1,024 | +9.3% |
| Recurring financial income | 75 | €10,980 | €12,003 | +€1,024 | +9.3% |
| Financial charges | 65/66B | €8,723 | €13,493 | +€4,770 | +54.7% |
| Recurring financial charges | 65 | €8,723 | €13,493 | +€4,770 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €61,766 | €101,085 | +€39,318 | +63.7% |
| Income taxes | 67/77 | €13,080 | €23,248 | +€10,168 | +77.7% |
| Profit (loss) for the period | 9904 | €48,686 | €77,836 | +€29,150 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,686 | €77,836 | +€29,150 | +59.9% |
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 18 October 2026 via checked.be.