Aromen: 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.
Aromen
Largest movements
- Cash +€78,510
up €78,510 (+60.2%), from €130,470 to €208,980
mainly Net result for the year (+€191,272) and Receivables within one year (+€67,097)
- Receivables within one year -€67,097
down €67,097 (-36.4%), from €184,211 to €117,115
of which Trade receivables: -€48,658
- Stocks and contracts -€20,190
down €20,190 (-6.6%), from €303,988 to €283,798
- Profit (loss) carried forward +€246,272
up €246,272 (+1125.5%), from €21,880 to €268,152
- Other debts -€100,825
down €100,825 (-97.2%), from €103,754 to €2,929
- Reserves -€55,000
down €55,000 (-24.2%), from €227,000 to €172,000
of which Distributable reserves: -€55,000
- Debts after one year -€43,140
down €43,140 (-61.4%), from €70,224 to €27,084
of which Financial debts: -€38,645
- Trade debts -€42,274
down €42,274 (-31.6%), from €133,611 to €91,337
- Staff costs +€86,156
up €86,156 (+57.0%), from €151,166 to €237,322
- Gross operating margin +€46,435
up €46,435 (+9.3%), from €497,607 to €544,041
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 | €691,114 | €677,380 | -€13,734 | -2.0% |
| Fixed assets | 21/28 | €70,019 | €63,754 | -€6,266 | -8.9% |
| Tangible fixed assets | 22/27 | €64,019 | €57,754 | -€6,266 | -9.8% |
| Plant, machinery and equipment | 23 | €8,876 | €13,482 | +€4,606 | +51.9% |
| Furniture and vehicles | 24 | €55,144 | €44,272 | -€10,872 | -19.7% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €621,095 | €613,627 | -€7,468 | -1.2% |
| Stocks and contracts in progress | 3 | €303,988 | €283,798 | -€20,190 | -6.6% |
| Stocks | 30/36 | €303,988 | €283,798 | -€20,190 | -6.6% |
| Amounts receivable within one year | 40/41 | €184,211 | €117,115 | -€67,097 | -36.4% |
| Trade receivables | 40 | €156,637 | €107,978 | -€48,658 | -31.1% |
| Other amounts receivable | 41 | €27,575 | €9,136 | -€18,438 | -66.9% |
| Cash at bank and in hand | 54/58 | €130,470 | €208,980 | +€78,510 | +60.2% |
| Deferred charges and accrued income | 490/1 | €2,425 | €3,734 | +€1,309 | +54.0% |
| Total equity and liabilities | 10/49 | €691,114 | €677,380 | -€13,734 | -2.0% |
| Equity | 10/15 | €268,880 | €460,152 | +€191,272 | +71.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €227,000 | €172,000 | -€55,000 | -24.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €225,000 | €170,000 | -€55,000 | -24.4% |
| Profit (loss) carried forward | 14 | €21,880 | €268,152 | +€246,272 | +1125.5% |
| Amounts payable | 17/49 | €422,233 | €217,228 | -€205,006 | -48.6% |
| Amounts payable after more than one year | 17 | €70,224 | €27,084 | -€43,140 | -61.4% |
| Financial debts | 170/4 | €65,729 | €27,084 | -€38,645 | -58.8% |
| Other amounts payable | 178/9 | €4,494 | - | -€4,494 | |
| Amounts payable within one year | 42/48 | €352,010 | €190,144 | -€161,866 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €50,466 | €43,140 | -€7,326 | -14.5% |
| Trade debts | 44 | €133,611 | €91,337 | -€42,274 | -31.6% |
| Suppliers | 440/4 | €133,611 | €91,337 | -€42,274 | -31.6% |
| Taxes, remuneration and social security | 45 | €64,179 | €52,739 | -€11,441 | -17.8% |
| Taxes | 450/3 | €35,351 | €10,013 | -€25,338 | -71.7% |
| Remuneration and social security | 454/9 | €28,829 | €42,726 | +€13,897 | +48.2% |
| Other amounts payable | 47/48 | €103,754 | €2,929 | -€100,825 | -97.2% |
| Remuneration, social security and pensions | 62 | €151,166 | €237,322 | +€86,156 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,971 | €21,413 | +€3,442 | +19.2% |
| Other operating charges | 640/8 | €3,958 | €3,675 | -€283 | -7.2% |
| Gross operating margin | 9900 | €497,607 | €544,041 | +€46,435 | +9.3% |
| Operating profit (loss) | 9901 | €324,512 | €281,632 | -€42,880 | -13.2% |
| Financial income | 75/76B | €1,179 | €3,248 | +€2,069 | +175.5% |
| Recurring financial income | 75 | €1,179 | €3,248 | +€2,069 | +175.5% |
| Financial charges | 65/66B | €13,391 | €13,158 | -€233 | -1.7% |
| Recurring financial charges | 65 | €13,391 | €13,158 | -€233 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €312,300 | €271,722 | -€40,578 | -13.0% |
| Income taxes | 67/77 | €83,018 | €80,450 | -€2,569 | -3.1% |
| Profit (loss) for the period | 9904 | €229,281 | €191,272 | -€38,010 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €229,281 | €191,272 | -€38,010 | -16.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.