ARON 68: 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.
ARON 68
Largest movements
- Receivables within one year -€7,100
down €7,100 (-92.6%), from €7,667 to €567
of which Other amounts receivable: -€7,036
- Tangible fixed assets -€5,215
no longer reported in 2025 (was €5,215)
of which Furniture and vehicles: -€3,634
- Cash -€1,686
no longer reported in 2025 (was €1,686)
mainly Net result for the year (-€5,422) and Other debts (-€5,079)
- Profit (loss) carried forward -€5,422
down €5,422 (-29.6%), from -€18,293 to -€23,715
- Other debts -€5,079
down €5,079 (-89.7%), from €5,662 to €582
- Debts after one year -€3,500
down €3,500 (-16.7%), from €21,000 to €17,500
- Gross operating margin -€1,321
down €1,321 (-139.1%), from -€950 to -€2,272
- Depreciation -€1,000
down €1,000 (-24.7%), from €4,058 to €3,057
- Other operating charges -€322
no longer reported in 2025 (was €322)
- Financial charges -€283
down €283 (-75.3%), from €376 to €93
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 | €14,569 | €567 | -€14,001 | -96.1% |
| Fixed assets | 21/28 | €5,215 | - | -€5,215 | |
| Tangible fixed assets | 22/27 | €5,215 | - | -€5,215 | |
| Plant, machinery and equipment | 23 | €1,582 | - | -€1,582 | |
| Furniture and vehicles | 24 | €3,634 | - | -€3,634 | |
| Current assets | 29/58 | €9,353 | €567 | -€8,786 | -93.9% |
| Amounts receivable within one year | 40/41 | €7,667 | €567 | -€7,100 | -92.6% |
| Trade receivables | 40 | €64 | - | -€64 | |
| Other amounts receivable | 41 | €7,604 | €567 | -€7,036 | -92.5% |
| Cash at bank and in hand | 54/58 | €1,686 | - | -€1,686 | |
| Total equity and liabilities | 10/49 | €14,569 | €567 | -€14,001 | -96.1% |
| Equity | 10/15 | -€12,093 | -€17,515 | -€5,422 | -44.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,293 | -€23,715 | -€5,422 | -29.6% |
| Amounts payable | 17/49 | €26,662 | €18,082 | -€8,579 | -32.2% |
| Amounts payable after more than one year | 17 | €21,000 | €17,500 | -€3,500 | -16.7% |
| Other amounts payable | 178/9 | €21,000 | €17,500 | -€3,500 | -16.7% |
| Amounts payable within one year | 42/48 | €5,662 | €582 | -€5,079 | -89.7% |
| Other amounts payable | 47/48 | €5,662 | €582 | -€5,079 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,058 | €3,057 | -€1,000 | -24.7% |
| Other operating charges | 640/8 | €322 | - | -€322 | |
| Gross operating margin | 9900 | -€950 | -€2,272 | -€1,321 | -139.1% |
| Operating profit (loss) | 9901 | -€5,330 | -€5,329 | +€1 | 0.0% |
| Financial charges | 65/66B | €376 | €93 | -€283 | -75.3% |
| Recurring financial charges | 65 | €376 | €93 | -€283 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,706 | -€5,422 | +€285 | +5.0% |
| Profit (loss) for the period | 9904 | -€5,706 | -€5,422 | +€285 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,706 | -€5,422 | +€285 | +5.0% |
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 10 October 2026 via checked.be.