ARON COMPANY: 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 COMPANY
Largest movements
- Tangible fixed assets +€55,216
up €55,216 (+238%), from €23,165 to €78,381
of which Furniture and vehicles: +€56,809
- Receivables within one year +€13,393
up €13,393 (+14.7%), from €90,930 to €104,324
of which Trade receivables: +€8,675
- Cash +€3,312
up €3,312 (+105%), from €3,141 to €6,454
mainly Debts after one year (+€57,544) and Depreciation (+€34,302)
- Debts after one year +€57,544
up €57,544 (+755%), from €7,620 to €65,164
- Current portion of long-term debt +€13,503
up €13,503 (+124%), from €10,921 to €24,423
- Tax, wage and social debts -€11,078
down €11,078 (-28.4%), from €39,061 to €27,983
of which Taxes: -€12,277
- Trade debts +€6,576
up €6,576 (+546%), from €1,205 to €7,781
- Profit (loss) carried forward +€5,500
up €5,500 (+9.8%), from €56,087 to €61,587
- Gross operating margin -€28,602
down €28,602 (-30.3%), from €94,278 to €65,676
- Turnover -€22,019
down €22,019 (-10.6%), from €208,515 to €186,496
- Depreciation +€18,918
up €18,918 (+123%), from €15,384 to €34,302
- Taxes -€15,472
down €15,472 (-83.4%), from €18,549 to €3,078
- Staff costs +€9,686
up €9,686 (+74.1%), from €13,078 to €22,765
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 | €119,894 | €191,939 | +€72,045 | +60.1% |
| Fixed assets | 21/28 | €23,340 | €78,556 | +€55,216 | +237% |
| Tangible fixed assets | 22/27 | €23,165 | €78,381 | +€55,216 | +238% |
| Plant, machinery and equipment | 23 | €8,385 | €6,791 | -€1,594 | -19.0% |
| Furniture and vehicles | 24 | €14,780 | €71,589 | +€56,809 | +384% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €96,554 | €113,383 | +€16,829 | +17.4% |
| Amounts receivable after more than one year | 29 | €893 | - | -€893 | |
| Other amounts receivable | 291 | €893 | - | -€893 | |
| Amounts receivable within one year | 40/41 | €90,930 | €104,324 | +€13,393 | +14.7% |
| Trade receivables | 40 | €18,779 | €27,454 | +€8,675 | +46.2% |
| Other amounts receivable | 41 | €72,151 | €76,870 | +€4,718 | +6.5% |
| Cash at bank and in hand | 54/58 | €3,141 | €6,454 | +€3,312 | +105% |
| Deferred charges and accrued income | 490/1 | €1,590 | €2,606 | +€1,016 | +63.9% |
| Total equity and liabilities | 10/49 | €119,894 | €191,939 | +€72,045 | +60.1% |
| Equity | 10/15 | €61,087 | €66,587 | +€5,500 | +9.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,087 | €61,587 | +€5,500 | +9.8% |
| Amounts payable | 17/49 | €58,808 | €125,352 | +€66,544 | +113% |
| Amounts payable after more than one year | 17 | €7,620 | €65,164 | +€57,544 | +755% |
| Financial debts | 170/4 | €7,620 | €65,164 | +€57,544 | +755% |
| Amounts payable within one year | 42/48 | €51,187 | €60,188 | +€9,001 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €10,921 | €24,423 | +€13,503 | +124% |
| Trade debts | 44 | €1,205 | €7,781 | +€6,576 | +546% |
| Suppliers | 440/4 | €1,205 | €7,781 | +€6,576 | +546% |
| Taxes, remuneration and social security | 45 | €39,061 | €27,983 | -€11,078 | -28.4% |
| Taxes | 450/3 | €39,061 | €26,784 | -€12,277 | -31.4% |
| Remuneration and social security | 454/9 | - | €1,199 | +€1,199 | |
| Turnover | 70 | €208,515 | €186,496 | -€22,019 | -10.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €114,237 | €120,820 | +€6,583 | +5.8% |
| Remuneration, social security and pensions | 62 | €13,078 | €22,765 | +€9,686 | +74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,384 | €34,302 | +€18,918 | +123% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €94,278 | €65,676 | -€28,602 | -30.3% |
| Operating profit (loss) | 9901 | €65,428 | €8,210 | -€57,218 | -87.5% |
| Financial income | 75/76B | €2,374 | €4,052 | +€1,678 | +70.7% |
| Recurring financial income | 75 | €2,374 | €4,052 | +€1,678 | +70.7% |
| Financial charges | 65/66B | €1,671 | €3,683 | +€2,013 | +120% |
| Recurring financial charges | 65 | €1,671 | €3,683 | +€2,013 | +120% |
| Profit (loss) for the period before taxes | 9903 | €66,131 | €8,578 | -€57,553 | -87.0% |
| Income taxes | 67/77 | €18,549 | €3,078 | -€15,472 | -83.4% |
| Profit (loss) for the period | 9904 | €47,582 | €5,500 | -€42,081 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,582 | €5,500 | -€42,081 | -88.4% |
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 27 October 2026 via checked.be.