AROMES BIODIVINS: 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.
AROMES BIODIVINS
Largest movements
- Tangible fixed assets -€9,303
down €9,303 (-16.6%), from €56,014 to €46,711
of which Furniture and vehicles: -€5,276
- Stocks and contracts -€1,347
down €1,347 (-6.0%), from €22,321 to €20,974
- Trade debts -€29,717
down €29,717 (-80.2%), from €37,070 to €7,352
- Profit (loss) carried forward +€19,681
up €19,681 (+20.1%), from -€98,040 to -€78,359
- Debts after one year -€6,642
down €6,642 (-36.0%), from €18,465 to €11,823
- Other debts +€6,253
up €6,253 (+9.4%), from €66,818 to €73,070
- Short-term financial debts +€974
up €974 (+14.7%), from €6,607 to €7,581
of which Other loans: +€7,581
- Gross operating margin +€16,511
up €16,511 (+46.4%), from €35,594 to €52,104
- Depreciation +€4,127
up €4,127 (+49.8%), from €8,281 to €12,408
- Other operating charges -€2,743
down €2,743 (-15.7%), from €17,468 to €14,725
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 | €81,338 | €70,949 | -€10,389 | -12.8% |
| Fixed assets | 21/28 | €56,544 | €47,241 | -€9,303 | -16.5% |
| Tangible fixed assets | 22/27 | €56,014 | €46,711 | -€9,303 | -16.6% |
| Land and buildings | 22 | €25,165 | €22,510 | -€2,655 | -10.5% |
| Plant, machinery and equipment | 23 | €3,812 | €2,439 | -€1,372 | -36.0% |
| Furniture and vehicles | 24 | €27,037 | €21,762 | -€5,276 | -19.5% |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €24,794 | €23,708 | -€1,086 | -4.4% |
| Stocks and contracts in progress | 3 | €22,321 | €20,974 | -€1,347 | -6.0% |
| Stocks | 30/36 | €22,321 | €20,974 | -€1,347 | -6.0% |
| Amounts receivable within one year | 40/41 | €2,198 | €1,747 | -€450 | -20.5% |
| Trade receivables | 40 | €2,198 | €1,747 | -€450 | -20.5% |
| Cash at bank and in hand | 54/58 | €25 | - | -€25 | |
| Deferred charges and accrued income | 490/1 | €250 | €986 | +€736 | +295% |
| Total equity and liabilities | 10/49 | €81,338 | €70,949 | -€10,389 | -12.8% |
| Equity | 10/15 | -€77,589 | -€57,908 | +€19,681 | +25.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,040 | -€78,359 | +€19,681 | +20.1% |
| Amounts payable | 17/49 | €158,926 | €128,857 | -€30,070 | -18.9% |
| Amounts payable after more than one year | 17 | €18,465 | €11,823 | -€6,642 | -36.0% |
| Financial debts | 170/4 | €18,465 | €11,823 | -€6,642 | -36.0% |
| Amounts payable within one year | 42/48 | €140,461 | €117,033 | -€23,428 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €6,068 | €6,642 | +€573 | +9.4% |
| Financial debts | 43 | €6,607 | €7,581 | +€974 | +14.7% |
| Credit institutions | 430/8 | €6,607 | - | -€6,607 | |
| Other loans | 439 | - | €7,581 | +€7,581 | |
| Trade debts | 44 | €37,070 | €7,352 | -€29,717 | -80.2% |
| Suppliers | 440/4 | €37,070 | €7,352 | -€29,717 | -80.2% |
| Advances received on contracts in progress | 46 | €6,725 | €6,000 | -€725 | -10.8% |
| Taxes, remuneration and social security | 45 | €17,174 | €16,388 | -€785 | -4.6% |
| Taxes | 450/3 | €15,674 | €16,388 | +€715 | +4.6% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €66,818 | €73,070 | +€6,253 | +9.4% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,281 | €12,408 | +€4,127 | +49.8% |
| Other operating charges | 640/8 | €17,468 | €14,725 | -€2,743 | -15.7% |
| Non-recurring operating charges | 66A | €5,747 | - | -€5,747 | |
| Gross operating margin | 9900 | €35,594 | €52,104 | +€16,511 | +46.4% |
| Operating profit (loss) | 9901 | €4,099 | €24,972 | +€20,873 | +509% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €4,795 | €5,291 | +€495 | +10.3% |
| Recurring financial charges | 65 | €4,795 | €5,291 | +€495 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€692 | €19,681 | +€20,373 | |
| Profit (loss) for the period | 9904 | -€692 | €19,681 | +€20,373 | |
| Profit (loss) for the period to be appropriated | 9905 | -€692 | €19,681 | +€20,373 |
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 30 October 2026 via checked.be.