AROMART: 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.
AROMART
Largest movements
- Stocks and contracts +€2,173
up €2,173 (+18.7%), from €11,645 to €13,818
- Intangible fixed assets -€1,175
no longer reported in 2024 (was €1,175)
- Receivables within one year +€764
up €764 (+199.3%), from €384 to €1,148
of which Trade receivables: +€1,129
- Cash +€463
up €463 (+1029.0%), from €45 to €508
mainly Net result for the year (+€3,645) and Depreciation (+€1,175)
- Profit (loss) carried forward +€3,645
up €3,645 (+3.9%), from -€94,372 to -€90,727
- Trade debts -€1,489
down €1,489 (-13.7%), from €10,852 to €9,364
- Other debts -€404
down €404 (-9.5%), from €4,264 to €3,860
- Tax, wage and social debts +€355
new in 2024: €355
- Gross operating margin +€8,122
up €8,122, from -€1,788 to €6,333
- Financial charges +€157
up €157 (+18.7%), from €842 to €999
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,696 | €19,799 | +€2,104 | +11.9% |
| Fixed assets | 21/28 | €5,501 | €4,326 | -€1,175 | -21.4% |
| Intangible fixed assets | 21 | €1,175 | - | -€1,175 | |
| Tangible fixed assets | 22/27 | €4,326 | €4,326 | = | 0.0% |
| Land and buildings | 22 | €4,326 | €4,326 | = | 0.0% |
| Current assets | 29/58 | €12,195 | €15,473 | +€3,279 | +26.9% |
| Stocks and contracts in progress | 3 | €11,645 | €13,818 | +€2,173 | +18.7% |
| Stocks | 30/36 | €11,645 | €13,818 | +€2,173 | +18.7% |
| Amounts receivable within one year | 40/41 | €384 | €1,148 | +€764 | +199.3% |
| Trade receivables | 40 | €19 | €1,148 | +€1,129 | +5973.5% |
| Other amounts receivable | 41 | €365 | - | -€365 | |
| Cash at bank and in hand | 54/58 | €45 | €508 | +€463 | +1029.0% |
| Deferred charges and accrued income | 490/1 | €121 | - | -€121 | |
| Total equity and liabilities | 10/49 | €17,696 | €19,799 | +€2,104 | +11.9% |
| Equity | 10/15 | -€73,921 | -€70,276 | +€3,645 | +4.9% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,372 | -€90,727 | +€3,645 | +3.9% |
| Amounts payable | 17/49 | €91,617 | €90,075 | -€1,541 | -1.7% |
| Amounts payable after more than one year | 17 | €72,800 | €72,800 | = | 0.0% |
| Other amounts payable | 178/9 | €72,800 | €72,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,801 | €17,275 | -€1,526 | -8.1% |
| Financial debts | 43 | €3,685 | €3,696 | +€11 | +0.3% |
| Credit institutions | 430/8 | €3,685 | €3,696 | +€11 | +0.3% |
| Trade debts | 44 | €10,852 | €9,364 | -€1,489 | -13.7% |
| Suppliers | 440/4 | €10,852 | €9,364 | -€1,489 | -13.7% |
| Taxes, remuneration and social security | 45 | - | €355 | +€355 | |
| Taxes | 450/3 | - | €355 | +€355 | |
| Other amounts payable | 47/48 | €4,264 | €3,860 | -€404 | -9.5% |
| Accrued charges and deferred income | 492/3 | €16 | - | -€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | €1,175 | -€0 | 0.0% |
| Other operating charges | 640/8 | €503 | €514 | +€11 | +2.2% |
| Gross operating margin | 9900 | -€1,788 | €6,333 | +€8,122 | |
| Operating profit (loss) | 9901 | -€3,466 | €4,645 | +€8,111 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €842 | €999 | +€157 | +18.7% |
| Recurring financial charges | 65 | €842 | €999 | +€157 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,308 | €3,645 | +€7,954 | |
| Profit (loss) for the period | 9904 | -€4,308 | €3,645 | +€7,954 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,308 | €3,645 | +€7,954 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.