Aroma Zone Store: 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 Zone Store
Largest movements
- Cash +€1.6m
up €1.6m (+278%), from €587,028 to €2.2m
mainly Other debts (+€1.6m) and Net result for the year (+€191,664)
- Receivables within one year +€278,817
up €278,817 (+1,221%), from €22,832 to €301,649
of which Trade receivables: +€278,259
- Tangible fixed assets -€131,619
down €131,619 (-19.4%), from €677,000 to €545,381
of which Plant, machinery and equipment: -€109,659
- Stocks and contracts -€106,995
down €106,995 (-35.9%), from €297,966 to €190,971
- Other debts +€1.6m
new in 2025: €1.6m
- Trade debts -€201,417
down €201,417 (-20.0%), from €1.0m to €806,917
- Profit (loss) carried forward +€191,664
up €191,664 (+60.2%), from €318,312 to €509,976
- Tax, wage and social debts +€106,957
up €106,957 (+40.6%), from €263,609 to €370,566
of which Remuneration and social security: +€66,492
- Gross operating margin +€263,672
up €263,672 (+22.2%), from €1.2m to €1.4m
- Staff costs +€195,638
up €195,638 (+25.7%), from €762,639 to €958,277
- Taxes +€17,628
up €17,628 (+36.9%), from €47,788 to €65,416
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 | €1,595,460 | €3,257,946 | +€1.7m | +104% |
| Formation expenses | 20 | €679 | €439 | -€240 | -35.3% |
| Fixed assets | 21/28 | €683,202 | €546,581 | -€136,621 | -20.0% |
| Intangible fixed assets | 21 | €5,002 | - | -€5,002 | |
| Tangible fixed assets | 22/27 | €677,000 | €545,381 | -€131,619 | -19.4% |
| Plant, machinery and equipment | 23 | €501,633 | €391,974 | -€109,659 | -21.9% |
| Furniture and vehicles | 24 | €175,367 | €153,407 | -€21,960 | -12.5% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €911,579 | €2,710,926 | +€1.8m | +197% |
| Stocks and contracts in progress | 3 | €297,966 | €190,971 | -€106,995 | -35.9% |
| Stocks | 30/36 | €297,966 | €190,971 | -€106,995 | -35.9% |
| Amounts receivable within one year | 40/41 | €22,832 | €301,649 | +€278,817 | +1,221% |
| Trade receivables | 40 | €22,480 | €300,739 | +€278,259 | +1,238% |
| Other amounts receivable | 41 | €352 | €910 | +€558 | +159% |
| Cash at bank and in hand | 54/58 | €587,028 | €2,217,206 | +€1.6m | +278% |
| Deferred charges and accrued income | 490/1 | €3,753 | €1,100 | -€2,653 | -70.7% |
| Total equity and liabilities | 10/49 | €1,595,460 | €3,257,946 | +€1.7m | +104% |
| Equity | 10/15 | €323,312 | €514,976 | +€191,664 | +59.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €318,312 | €509,976 | +€191,664 | +60.2% |
| Amounts payable | 17/49 | €1,272,148 | €2,742,970 | +€1.5m | +116% |
| Amounts payable within one year | 42/48 | €1,271,943 | €2,736,484 | +€1.5m | +115% |
| Trade debts | 44 | €1,008,334 | €806,917 | -€201,417 | -20.0% |
| Suppliers | 440/4 | €1,008,334 | €806,917 | -€201,417 | -20.0% |
| Taxes, remuneration and social security | 45 | €263,609 | €370,566 | +€106,957 | +40.6% |
| Taxes | 450/3 | €176,822 | €217,287 | +€40,465 | +22.9% |
| Remuneration and social security | 454/9 | €86,787 | €153,279 | +€66,492 | +76.6% |
| Other amounts payable | 47/48 | - | €1,559,001 | +€1.6m | |
| Accrued charges and deferred income | 492/3 | €205 | €6,486 | +€6,281 | +3,064% |
| Remuneration, social security and pensions | 62 | €762,639 | €958,277 | +€195,638 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,358 | €150,157 | +€799 | +0.5% |
| Other operating charges | 640/8 | €27,054 | €26,007 | -€1,047 | -3.9% |
| Gross operating margin | 9900 | €1,185,712 | €1,449,384 | +€263,672 | +22.2% |
| Operating profit (loss) | 9901 | €246,661 | €314,943 | +€68,282 | +27.7% |
| Financial income | 75/76B | €1,485 | €1,341 | -€144 | -9.7% |
| Recurring financial income | 75 | €1,485 | €1,341 | -€144 | -9.7% |
| Financial charges | 65/66B | €57,448 | €59,204 | +€1,756 | +3.1% |
| Recurring financial charges | 65 | €57,448 | €59,204 | +€1,756 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €190,698 | €257,080 | +€66,382 | +34.8% |
| Income taxes | 67/77 | €47,788 | €65,416 | +€17,628 | +36.9% |
| Profit (loss) for the period | 9904 | €142,910 | €191,664 | +€48,754 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €142,910 | €191,664 | +€48,754 | +34.1% |
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 22 October 2026 via checked.be.