AROMAT: what changed
Two fiscal 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.
AROMAT
Largest movements
- Receivables within one year -€189,674
down €189,674 (-46.9%), from €404,087 to €214,413
of which Other amounts receivable: -€113,161
- Stocks and contracts +€128,244
up €128,244 (+244.2%), from €52,512 to €180,757
- Cash +€45,478
up €45,478 (+524.1%), from €8,677 to €54,155
mainly Receivables within one year (+€189,674) and Other debts (+€108,031)
- Tangible fixed assets -€9,879
down €9,879 (-34.4%), from €28,725 to €18,846
of which Furniture and vehicles: -€5,033
- Deferred charges and accrued income +€9,397
up €9,397 (+145.1%), from €6,478 to €15,875
- Profit (loss) carried forward -€166,566
down €166,566 (-11.1%), from -€1.5m to -€1.7m
- Other debts +€108,031
up €108,031 (+8.1%), from €1.3m to €1.4m
- Trade debts +€74,721
up €74,721 (+110.7%), from €67,504 to €142,225
- Debts after one year +€45,666
up €45,666 (+11.7%), from €389,125 to €434,792
of which Other amounts payable: +€53,131
- Tax, wage and social debts -€41,022
down €41,022 (-53.3%), from €76,925 to €35,904
of which Remuneration and social security: -€28,173
- Gross operating margin +€106,719
up €106,719 (+19.1%), from €558,604 to €665,323
- Depreciation -€44,662
down €44,662 (-80.6%), from €55,383 to €10,722
- Financial charges +€8,654
up €8,654 (+17.5%), from €49,496 to €58,150
- Staff costs +€8,079
up €8,079 (+1.1%), from €761,561 to €769,640
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.
Cash bridge derived
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 | €513,818 | €496,538 | -€17,280 | -3.4% |
| Fixed assets | 21/28 | €42,064 | €31,338 | -€10,726 | -25.5% |
| Intangible fixed assets | 21 | €4,014 | €3,171 | -€843 | -21.0% |
| Tangible fixed assets | 22/27 | €28,725 | €18,846 | -€9,879 | -34.4% |
| Plant, machinery and equipment | 23 | €22,131 | €17,285 | -€4,846 | -21.9% |
| Furniture and vehicles | 24 | €6,593 | €1,561 | -€5,033 | -76.3% |
| Financial fixed assets | 28 | €9,326 | €9,322 | -€5 | 0.0% |
| Current assets | 29/58 | €471,754 | €465,200 | -€6,554 | -1.4% |
| Stocks and contracts in progress | 3 | €52,512 | €180,757 | +€128,244 | +244.2% |
| Stocks | 30/36 | €52,512 | €180,757 | +€128,244 | +244.2% |
| Amounts receivable within one year | 40/41 | €404,087 | €214,413 | -€189,674 | -46.9% |
| Trade receivables | 40 | €87,104 | €10,592 | -€76,512 | -87.8% |
| Other amounts receivable | 41 | €316,982 | €203,821 | -€113,161 | -35.7% |
| Cash at bank and in hand | 54/58 | €8,677 | €54,155 | +€45,478 | +524.1% |
| Deferred charges and accrued income | 490/1 | €6,478 | €15,875 | +€9,397 | +145.1% |
| Total equity and liabilities | 10/49 | €513,818 | €496,538 | -€17,280 | -3.4% |
| Equity | 10/15 | -€1,436,493 | -€1,603,059 | -€166,566 | -11.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,504,693 | -€1,671,259 | -€166,566 | -11.1% |
| Amounts payable | 17/49 | €1,950,311 | €2,099,597 | +€149,286 | +7.7% |
| Amounts payable after more than one year | 17 | €389,125 | €434,792 | +€45,666 | +11.7% |
| Financial debts | 170/4 | €17,412 | €9,947 | -€7,465 | -42.9% |
| Other amounts payable | 178/9 | €371,713 | €424,845 | +€53,131 | +14.3% |
| Amounts payable within one year | 42/48 | €1,561,186 | €1,664,805 | +€103,619 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €79,690 | €41,580 | -€38,110 | -47.8% |
| Trade debts | 44 | €67,504 | €142,225 | +€74,721 | +110.7% |
| Suppliers | 440/4 | €67,504 | €142,225 | +€74,721 | +110.7% |
| Taxes, remuneration and social security | 45 | €76,925 | €35,904 | -€41,022 | -53.3% |
| Taxes | 450/3 | €14,191 | €1,342 | -€12,849 | -90.5% |
| Remuneration and social security | 454/9 | €62,735 | €34,562 | -€28,173 | -44.9% |
| Other amounts payable | 47/48 | €1,337,066 | €1,445,097 | +€108,031 | +8.1% |
| Non-recurring operating income | 76A | €6,800 | €16,228 | +€9,428 | +138.6% |
| Remuneration, social security and pensions | 62 | €761,561 | €769,640 | +€8,079 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,383 | €10,722 | -€44,662 | -80.6% |
| Other operating charges | 640/8 | €2,651 | €2,615 | -€36 | -1.4% |
| Gross operating margin | 9900 | €558,604 | €665,323 | +€106,719 | +19.1% |
| Operating profit (loss) | 9901 | -€260,991 | -€117,653 | +€143,338 | +54.9% |
| Financial income | 75/76B | €13,798 | €9,474 | -€4,324 | -31.3% |
| Recurring financial income | 75 | €13,798 | €9,474 | -€4,324 | -31.3% |
| Financial charges | 65/66B | €49,496 | €58,150 | +€8,654 | +17.5% |
| Recurring financial charges | 65 | €49,496 | €58,150 | +€8,654 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€296,689 | -€166,330 | +€130,360 | +43.9% |
| Income taxes | 67/77 | €223 | €236 | +€14 | +6.2% |
| Profit (loss) for the period | 9904 | -€296,912 | -€166,566 | +€130,346 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€296,912 | -€166,566 | +€130,346 | +43.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.