AROMES GOURMANDS: 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 GOURMANDS
Largest movements
- Tangible fixed assets -€5,960
down €5,960 (-11.0%), from €54,369 to €48,409
of which Land and buildings: -€5,108
- Stocks and contracts +€5,211
up €5,211 (+34.8%), from €14,991 to €20,203
- Receivables within one year -€1,459
down €1,459 (-3.4%), from €43,015 to €41,556
of which Other amounts receivable: -€1,057
- Current portion of long-term debt -€9,953
down €9,953 (-85.2%), from €11,685 to €1,733
- Trade debts +€7,224
up €7,224 (+176%), from €4,103 to €11,327
- Tax, wage and social debts +€3,457
up €3,457 (+60.3%), from €5,734 to €9,191
of which Taxes: +€3,388
- Other debts -€2,100
down €2,100 (-48.5%), from €4,327 to €2,227
- Debts after one year -€1,733
no longer reported in 2025 (was €1,733)
- Gross operating margin +€22,550
up €22,550 (+113%), from €19,874 to €42,425
- Taxes +€5,085
up €5,085 (+1,598%), from €318 to €5,404
- Financial charges -€1,019
down €1,019 (-28.5%), from €3,574 to €2,555
- Financial income +€530
up €530 (+23.9%), from €2,221 to €2,751
- Staff costs +€468
up €468 (+3.4%), from €13,824 to €14,292
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 | €113,153 | €110,488 | -€2,665 | -2.4% |
| Fixed assets | 21/28 | €54,369 | €48,409 | -€5,960 | -11.0% |
| Tangible fixed assets | 22/27 | €54,369 | €48,409 | -€5,960 | -11.0% |
| Land and buildings | 22 | €48,418 | €43,310 | -€5,108 | -10.5% |
| Plant, machinery and equipment | 23 | €4,335 | €3,751 | -€585 | -13.5% |
| Furniture and vehicles | 24 | €1,616 | €1,348 | -€267 | -16.6% |
| Current assets | 29/58 | €58,784 | €62,079 | +€3,295 | +5.6% |
| Stocks and contracts in progress | 3 | €14,991 | €20,203 | +€5,211 | +34.8% |
| Stocks | 30/36 | €14,991 | €20,203 | +€5,211 | +34.8% |
| Amounts receivable within one year | 40/41 | €43,015 | €41,556 | -€1,459 | -3.4% |
| Trade receivables | 40 | €2,356 | €1,954 | -€402 | -17.1% |
| Other amounts receivable | 41 | €40,659 | €39,602 | -€1,057 | -2.6% |
| Cash at bank and in hand | 54/58 | €78 | - | -€78 | |
| Deferred charges and accrued income | 490/1 | €699 | €320 | -€379 | -54.3% |
| Total equity and liabilities | 10/49 | €113,153 | €110,488 | -€2,665 | -2.4% |
| Equity | 10/15 | €73,551 | €74,581 | +€1,030 | +1.4% |
| Contributions | 10/11 | €43,125 | €43,125 | = | 0.0% |
| Reserves | 13 | €59,584 | €60,614 | +€1,030 | +1.7% |
| Non-distributable reserves | 130/1 | €405 | €405 | = | 0.0% |
| Reserves not available under the articles | 1311 | €405 | €405 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,116 | €10,116 | = | 0.0% |
| Distributable reserves | 133 | €49,064 | €50,093 | +€1,030 | +2.1% |
| Profit (loss) carried forward | 14 | -€29,159 | -€29,159 | = | 0.0% |
| Amounts payable | 17/49 | €39,602 | €35,907 | -€3,695 | -9.3% |
| Amounts payable after more than one year | 17 | €1,733 | - | -€1,733 | |
| Financial debts | 170/4 | €1,733 | - | -€1,733 | |
| Amounts payable within one year | 42/48 | €37,869 | €35,567 | -€2,302 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €11,685 | €1,733 | -€9,953 | -85.2% |
| Financial debts | 43 | €12,020 | €11,090 | -€930 | -7.7% |
| Credit institutions | 430/8 | €12,020 | €11,090 | -€930 | -7.7% |
| Trade debts | 44 | €4,103 | €11,327 | +€7,224 | +176% |
| Suppliers | 440/4 | €4,103 | €11,327 | +€7,224 | +176% |
| Taxes, remuneration and social security | 45 | €5,734 | €9,191 | +€3,457 | +60.3% |
| Taxes | 450/3 | €2,516 | €5,904 | +€3,388 | +135% |
| Remuneration and social security | 454/9 | €3,218 | €3,287 | +€69 | +2.1% |
| Other amounts payable | 47/48 | €4,327 | €2,227 | -€2,100 | -48.5% |
| Accrued charges and deferred income | 492/3 | - | €340 | +€340 | |
| Remuneration, social security and pensions | 62 | €13,824 | €14,292 | +€468 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,964 | €8,668 | -€296 | -3.3% |
| Other operating charges | 640/8 | €2,551 | €2,727 | +€176 | +6.9% |
| Gross operating margin | 9900 | €19,874 | €42,425 | +€22,550 | +113% |
| Operating profit (loss) | 9901 | -€5,465 | €16,738 | +€22,203 | |
| Financial income | 75/76B | €2,221 | €2,751 | +€530 | +23.9% |
| Recurring financial income | 75 | €2,221 | €2,751 | +€530 | +23.9% |
| Financial charges | 65/66B | €3,574 | €2,555 | -€1,019 | -28.5% |
| Recurring financial charges | 65 | €3,574 | €2,555 | -€1,019 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,818 | €16,933 | +€23,752 | |
| Income taxes | 67/77 | €318 | €5,404 | +€5,085 | +1,598% |
| Profit (loss) for the period | 9904 | -€7,137 | €11,530 | +€18,666 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,137 | €11,530 | +€18,666 |
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 26 October 2026 via checked.be.