ARON TRANS: 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.
ARON TRANS
Largest movements
- Cash -€34,959
no longer reported in 2023 (was €34,959)
mainly Tax, wage and social debts (-€31,410) and Investment in fixed assets (net) (-€20,900)
- Receivables within one year -€12,827
down €12,827 (-19.5%), from €65,936 to €53,109
of which Trade receivables: -€15,379
- Tax, wage and social debts -€31,410
down €31,410 (-56.2%), from €55,897 to €24,487
of which Remuneration and social security: -€26,154
- Other debts -€15,718
no longer reported in 2023 (was €15,718)
- Trade debts -€10,520
down €10,520 (-34.4%), from €30,571 to €20,051
- Short-term financial debts +€4,999
up €4,999 (+333.3%), from €1,500 to €6,499
of which Credit institutions: +€6,499
- Accrued charges and deferred income +€3,081
new in 2023: €3,081
- Staff costs +€98,182
up €98,182 (+246.0%), from €39,905 to €138,087
- Gross operating margin +€79,966
up €79,966 (+93.7%), from €85,376 to €165,342
- Depreciation +€9,098
up €9,098 (+72.7%), from €12,512 to €21,609
- Taxes -€6,122
down €6,122 (-79.3%), from €7,722 to €1,600
- Financial charges -€2,119
down €2,119 (-70.8%), from €2,993 to €873
of which Financial charges: -€2,119
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,151 | €116,655 | -€48,495 | -29.4% |
| Fixed assets | 21/28 | €64,256 | €63,547 | -€709 | -1.1% |
| Tangible fixed assets | 22/27 | €63,506 | €62,797 | -€709 | -1.1% |
| Furniture and vehicles | 24 | €63,506 | €62,797 | -€709 | -1.1% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €100,895 | €53,109 | -€47,786 | -47.4% |
| Amounts receivable within one year | 40/41 | €65,936 | €53,109 | -€12,827 | -19.5% |
| Trade receivables | 40 | €56,057 | €40,678 | -€15,379 | -27.4% |
| Other amounts receivable | 41 | €9,878 | €12,430 | +€2,552 | +25.8% |
| Cash at bank and in hand | 54/58 | €34,959 | - | -€34,959 | |
| Total equity and liabilities | 10/49 | €165,151 | €116,655 | -€48,495 | -29.4% |
| Equity | 10/15 | €61,337 | €62,537 | +€1,200 | +2.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | - | -€30,000 | |
| Issued capital | 100 | €30,000 | - | -€30,000 | |
| Reserves | 13 | €19,759 | €19,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,759 | - | -€19,759 | |
| Other | 1319 | €19,759 | - | -€19,759 | |
| Distributable reserves | 133 | - | €19,759 | +€19,759 | |
| Profit (loss) carried forward | 14 | €11,578 | €12,778 | +€1,200 | +10.4% |
| Amounts payable | 17/49 | €103,813 | €54,118 | -€49,695 | -47.9% |
| Amounts payable within one year | 42/48 | €103,813 | €51,037 | -€52,777 | -50.8% |
| Current portion of amounts payable after more than one year | 42 | €127 | - | -€127 | |
| Financial debts | 43 | €1,500 | €6,499 | +€4,999 | +333.3% |
| Credit institutions | 430/8 | - | €6,499 | +€6,499 | |
| Other loans | 439 | €1,500 | - | -€1,500 | |
| Trade debts | 44 | €30,571 | €20,051 | -€10,520 | -34.4% |
| Suppliers | 440/4 | €30,571 | €20,051 | -€10,520 | -34.4% |
| Taxes, remuneration and social security | 45 | €55,897 | €24,487 | -€31,410 | -56.2% |
| Taxes | 450/3 | €18,406 | €13,150 | -€5,256 | -28.6% |
| Remuneration and social security | 454/9 | €37,491 | €11,337 | -€26,154 | -69.8% |
| Other amounts payable | 47/48 | €15,718 | - | -€15,718 | |
| Accrued charges and deferred income | 492/3 | - | €3,081 | +€3,081 | |
| Remuneration, social security and pensions | 62 | €39,905 | €138,087 | +€98,182 | +246.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,512 | €21,609 | +€9,098 | +72.7% |
| Other operating charges | 640/8 | €2,490 | €1,972 | -€518 | -20.8% |
| Gross operating margin | 9900 | €85,376 | €165,342 | +€79,966 | +93.7% |
| Operating profit (loss) | 9901 | €30,469 | €3,673 | -€26,796 | -87.9% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Non-recurring financial income | 76B | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,993 | €873 | -€2,119 | -70.8% |
| Recurring financial charges | 65 | €2,993 | €873 | -€2,119 | -70.8% |
| Non-recurring financial charges | 66B | €2,993 | €873 | -€2,119 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €27,480 | €2,800 | -€24,681 | -89.8% |
| Income taxes | 67/77 | €7,722 | €1,600 | -€6,122 | -79.3% |
| Profit (loss) for the period | 9904 | €19,759 | €1,200 | -€18,559 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,759 | €1,200 | -€18,559 | -93.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.