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
- Cash +€56,779
up €56,779 (+122%), from €46,590 to €103,369
mainly Depreciation (+€56,274) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-25.7%), from €194,775 to €144,775
- Tangible fixed assets -€40,069
down €40,069 (-17.9%), from €224,095 to €184,025
of which Land and buildings: -€20,542
- Stocks and contracts +€12,319
up €12,319 (+71.1%), from €17,314 to €29,634
- Receivables within one year +€5,405
up €5,405 (+108%), from €5,022 to €10,427
of which Other amounts receivable: +€7,103
- Debts after one year -€24,517
down €24,517 (-19.1%), from €128,418 to €103,901
- Reserves +€23,869
up €23,869 (+9.2%), from €258,291 to €282,160
- Tax, wage and social debts -€9,623
down €9,623 (-27.8%), from €34,662 to €25,039
of which Taxes: -€8,608
- Gross operating margin -€40,148
down €40,148 (-15.0%), from €266,929 to €226,780
- Taxes -€9,857
down €9,857 (-52.7%), from €18,712 to €8,855
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 | €494,666 | €479,402 | -€15,264 | -3.1% |
| Fixed assets | 21/28 | €224,215 | €184,145 | -€40,069 | -17.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €224,095 | €184,025 | -€40,069 | -17.9% |
| Land and buildings | 22 | €161,598 | €141,056 | -€20,542 | -12.7% |
| Plant, machinery and equipment | 23 | €9,610 | €10,960 | +€1,350 | +14.0% |
| Furniture and vehicles | 24 | €50,905 | €31,138 | -€19,767 | -38.8% |
| Other tangible fixed assets | 26 | €1,982 | €872 | -€1,110 | -56.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €270,451 | €295,257 | +€24,806 | +9.2% |
| Stocks and contracts in progress | 3 | €17,314 | €29,634 | +€12,319 | +71.1% |
| Stocks | 30/36 | €17,314 | €29,634 | +€12,319 | +71.1% |
| Amounts receivable within one year | 40/41 | €5,022 | €10,427 | +€5,405 | +108% |
| Trade receivables | 40 | €3,578 | €1,880 | -€1,698 | -47.5% |
| Other amounts receivable | 41 | €1,444 | €8,547 | +€7,103 | +492% |
| Current investments | 50/53 | €194,775 | €144,775 | -€50,000 | -25.7% |
| Cash at bank and in hand | 54/58 | €46,590 | €103,369 | +€56,779 | +122% |
| Deferred charges and accrued income | 490/1 | €6,749 | €7,052 | +€302 | +4.5% |
| Total equity and liabilities | 10/49 | €494,666 | €479,402 | -€15,264 | -3.1% |
| Equity | 10/15 | €278,751 | €302,620 | +€23,869 | +8.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €258,291 | €282,160 | +€23,869 | +9.2% |
| Distributable reserves | 133 | €258,291 | €282,160 | +€23,869 | +9.2% |
| Amounts payable | 17/49 | €215,915 | €176,782 | -€39,133 | -18.1% |
| Amounts payable after more than one year | 17 | €128,418 | €103,901 | -€24,517 | -19.1% |
| Financial debts | 170/4 | €128,418 | €103,901 | -€24,517 | -19.1% |
| Amounts payable within one year | 42/48 | €86,459 | €72,881 | -€13,578 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €23,530 | €24,517 | +€988 | +4.2% |
| Trade debts | 44 | €20,430 | €20,132 | -€298 | -1.5% |
| Suppliers | 440/4 | €20,430 | €20,132 | -€298 | -1.5% |
| Taxes, remuneration and social security | 45 | €34,662 | €25,039 | -€9,623 | -27.8% |
| Taxes | 450/3 | €15,020 | €6,412 | -€8,608 | -57.3% |
| Remuneration and social security | 454/9 | €19,642 | €18,627 | -€1,015 | -5.2% |
| Other amounts payable | 47/48 | €7,837 | €3,193 | -€4,644 | -59.3% |
| Accrued charges and deferred income | 492/3 | €1,038 | - | -€1,038 | |
| Remuneration, social security and pensions | 62 | €130,032 | €128,818 | -€1,214 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,176 | €56,274 | +€98 | +0.2% |
| Other operating charges | 640/8 | €4,850 | €5,382 | +€532 | +11.0% |
| Gross operating margin | 9900 | €266,929 | €226,780 | -€40,148 | -15.0% |
| Operating profit (loss) | 9901 | €75,871 | €36,306 | -€39,565 | -52.1% |
| Financial income | 75/76B | €5,709 | €4,713 | -€996 | -17.4% |
| Recurring financial income | 75 | €5,709 | €4,713 | -€996 | -17.4% |
| Financial charges | 65/66B | €9,504 | €8,295 | -€1,209 | -12.7% |
| Recurring financial charges | 65 | €9,504 | €8,295 | -€1,209 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €72,076 | €32,724 | -€39,351 | -54.6% |
| Income taxes | 67/77 | €18,712 | €8,855 | -€9,857 | -52.7% |
| Profit (loss) for the period | 9904 | €53,364 | €23,869 | -€29,494 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,364 | €23,869 | -€29,494 | -55.3% |
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 25 October 2026 via checked.be.