ARONIA: 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.
What changed
ARONIA
NACE 81.220, Other building cleaning and industrial cleaning
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€736,924
2024 · €767,583-€30,660
Equity
€4.0m
2024 · €3.6m+€368,462
Cash
€1.3m
2024 · €1.8m-€548,234
Balance sheet total
€6.4m
2024 · €5.9m+€477,304
Largest movements
Assets
- Tangible fixed assets +€1.6m
up €1.6m (+682.2%), from €228,183 to €1.8m
of which Land and buildings: +€1.5m
- Receivables within one year -€728,145
down €728,145 (-21.2%), from €3.4m to €2.7m
of which Other amounts receivable: -€1.1m
- Cash -€548,234
down €548,234 (-30.0%), from €1.8m to €1.3m
mainly Investment in fixed assets (net) (-€1.7m) and Contributions, distributions and other (-€368,462)
- Current investments +€200,046
up €200,046 (+56.8%), from €352,391 to €552,437
Equity and liabilities
- Tax, wage and social debts +€243,273
up €243,273 (+26.7%), from €911,448 to €1.2m
of which Remuneration and social security: +€235,762
- Profit (loss) carried forward +€200,062
up €200,062 (+9.3%), from €2.1m to €2.3m
- Reserves +€168,400
up €168,400 (+19.9%), from €847,238 to €1.0m
of which Distributable reserves: +€168,400
Income statement
- Turnover +€2.1m
up €2.1m (+19.3%), from €11.1m to €13.2m
- Staff costs +€1.6m
up €1.6m (+22.6%), from €7.2m to €8.8m
- Services and other goods +€414,906
up €414,906 (+17.3%), from €2.4m to €2.8m
- Goods and materials +€193,036
up €193,036 (+44.8%), from €431,215 to €624,251
of which Purchases: +€192,598
- Taxes -€144,045
down €144,045 (-52.5%), from €274,416 to €130,371
of which Taxes: -€144,045
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.
Result 2024
€767,583
Turnover
+€2.1m
Other operating income
-€5,358
Goods and materials
-€193,036
Services and other goods
-€414,906
Staff costs
-€1.6m
Depreciation
-€44,261
Provisions
-€13,865
Other operating charges
+€2,076
Other operating items
+€430
Financial income
-€26,318
Financial charges
+€4,611
Taxes
+€144,045
Result 2025
€736,924
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.
From operations
+€1.7m
Investment
-€1.9m
Financing
-€426,518
Cash 2024
€1.8m
From operations (derived)
+€1.7m
Net result for the year
+€736,924
Depreciation
+€114,217
Smaller working-capital items
+€1,067
Receivables within one year
+€728,145
Trade debts
-€61,192
Tax, wage and social debts
+€243,273
Other debts
-€15,330
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.7m
Current investments
-€200,046
Financing
-€426,518
Debts after one year
-€22,785
Current portion of long-term debt
-€6,372
Short-term financial debts
-€28,899
Contributions, distributions and other
-€368,462
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,900,924 | €6,378,228 | +€477,304 | +8.1% |
| Fixed assets | 21/28 | €231,273 | €1,785,830 | +€1.6m | +672.2% |
| Tangible fixed assets | 22/27 | €228,183 | €1,784,940 | +€1.6m | +682.2% |
| Land and buildings | 22 | €14,583 | €1,542,707 | +€1.5m | +10478.8% |
| Plant, machinery and equipment | 23 | €36,239 | €95,923 | +€59,684 | +164.7% |
| Furniture and vehicles | 24 | €177,361 | €146,310 | -€31,050 | -17.5% |
| Financial fixed assets | 28 | €3,090 | €890 | -€2,200 | -71.2% |
| Other financial fixed assets | 284/8 | €3,090 | €890 | -€2,200 | -71.2% |
| Shares | 284 | €700 | €700 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,390 | €190 | -€2,200 | -92.1% |
| Current assets | 29/58 | €5,669,651 | €4,592,397 | -€1.1m | -19.0% |
| Stocks and contracts in progress | 3 | €46,557 | €46,035 | -€522 | -1.1% |
| Stocks | 30/36 | €46,557 | €46,035 | -€522 | -1.1% |
| Goods purchased for resale | 34 | €46,557 | €46,035 | -€522 | -1.1% |
| Amounts receivable within one year | 40/41 | €3,430,635 | €2,702,490 | -€728,145 | -21.2% |
| Trade receivables | 40 | €1,868,203 | €2,266,542 | +€398,338 | +21.3% |
| Other amounts receivable | 41 | €1,562,432 | €435,949 | -€1.1m | -72.1% |
| Current investments | 50/53 | €352,391 | €552,437 | +€200,046 | +56.8% |
| Other investments | 51/53 | €352,391 | €552,437 | +€200,046 | +56.8% |
| Cash at bank and in hand | 54/58 | €1,828,109 | €1,279,874 | -€548,234 | -30.0% |
| Deferred charges and accrued income | 490/1 | €11,960 | €11,561 | -€399 | -3.3% |
| Total equity and liabilities | 10/49 | €5,900,924 | €6,378,228 | +€477,304 | +8.1% |
| Equity | 10/15 | €3,591,766 | €3,960,228 | +€368,462 | +10.3% |
| Contributions | 10/11 | €597,000 | €597,000 | = | 0.0% |
| Capital | 10 | €597,000 | €597,000 | = | 0.0% |
| Issued capital | 100 | €597,000 | €597,000 | = | 0.0% |
| Reserves | 13 | €847,238 | €1,015,638 | +€168,400 | +19.9% |
| Non-distributable reserves | 130/1 | €59,700 | €59,700 | = | 0.0% |
| Legal reserve | 130 | €59,700 | €59,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €505,200 | €505,200 | = | 0.0% |
| Distributable reserves | 133 | €282,338 | €450,738 | +€168,400 | +59.6% |
| Profit (loss) carried forward | 14 | €2,147,528 | €2,347,590 | +€200,062 | +9.3% |
| Provisions and deferred taxes | 16 | €319,877 | €319,877 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €319,877 | €319,877 | = | 0.0% |
| Other liabilities and charges | 164/5 | €319,877 | €319,877 | = | 0.0% |
| Amounts payable | 17/49 | €1,989,281 | €2,098,123 | +€108,842 | +5.5% |
| Amounts payable after more than one year | 17 | €49,562 | €26,778 | -€22,785 | -46.0% |
| Financial debts | 170/4 | €49,562 | €26,778 | -€22,785 | -46.0% |
| Credit institutions | 173 | €49,562 | €26,778 | -€22,785 | -46.0% |
| Amounts payable within one year | 42/48 | €1,939,176 | €2,070,656 | +€131,480 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €29,157 | €22,785 | -€6,372 | -21.9% |
| Financial debts | 43 | €181,465 | €152,566 | -€28,899 | -15.9% |
| Credit institutions | 430/8 | €181,465 | €152,566 | -€28,899 | -15.9% |
| Trade debts | 44 | €430,315 | €369,123 | -€61,192 | -14.2% |
| Suppliers | 440/4 | €430,315 | €369,123 | -€61,192 | -14.2% |
| Taxes, remuneration and social security | 45 | €911,448 | €1,154,721 | +€243,273 | +26.7% |
| Taxes | 450/3 | €10,756 | €18,267 | +€7,511 | +69.8% |
| Remuneration and social security | 454/9 | €900,692 | €1,136,454 | +€235,762 | +26.2% |
| Other amounts payable | 47/48 | €386,791 | €371,462 | -€15,330 | -4.0% |
| Accrued charges and deferred income | 492/3 | €542 | €689 | +€147 | +27.0% |
| Operating income | 70/76A | €11,101,666 | €13,234,497 | +€2.1m | +19.2% |
| Turnover | 70 | €11,069,370 | €13,207,129 | +€2.1m | +19.3% |
| Other operating income | 74 | €30,726 | €25,368 | -€5,358 | -17.4% |
| Non-recurring operating income | 76A | €1,570 | €2,000 | +€430 | +27.4% |
| Operating charges | 60/66A | €10,085,445 | €12,371,273 | +€2.3m | +22.7% |
| Goods for resale, raw materials and consumables | 60 | €431,215 | €624,251 | +€193,036 | +44.8% |
| Purchases | 600/8 | €431,130 | €623,729 | +€192,598 | +44.7% |
| Change in stocks: decrease (increase) | 609 | €84 | €522 | +€438 | +518.6% |
| Services and other goods | 61 | €2,395,353 | €2,810,258 | +€414,906 | +17.3% |
| Remuneration, social security and pensions | 62 | €7,189,134 | €8,810,970 | +€1.6m | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,956 | €114,217 | +€44,261 | +63.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,865 | €0 | +€13,865 | |
| Other operating charges | 640/8 | €13,653 | €11,577 | -€2,076 | -15.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €1,016,221 | €863,224 | -€152,997 | -15.1% |
| Financial income | 75/76B | €53,796 | €27,478 | -€26,318 | -48.9% |
| Recurring financial income | 75 | €53,796 | €27,478 | -€26,318 | -48.9% |
| Income from current assets | 751 | €53,273 | €27,076 | -€26,197 | -49.2% |
| Other financial income | 752/9 | €523 | €402 | -€120 | -23.0% |
| Financial charges | 65/66B | €28,018 | €23,407 | -€4,611 | -16.5% |
| Recurring financial charges | 65 | €25,938 | €23,407 | -€2,530 | -9.8% |
| Debt charges | 650 | €11,503 | €9,342 | -€2,161 | -18.8% |
| Other financial charges | 652/9 | €14,435 | €14,065 | -€370 | -2.6% |
| Non-recurring financial charges | 66B | €2,080 | €0 | -€2,080 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €1,041,999 | €867,295 | -€174,704 | -16.8% |
| Income taxes | 67/77 | €274,416 | €130,371 | -€144,045 | -52.5% |
| Taxes | 670/3 | €274,416 | €130,371 | -€144,045 | -52.5% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €767,583 | €736,924 | -€30,660 | -4.0% |
| Transfer from tax-exempt reserves | 789 | €336,800 | €168,400 | -€168,400 | -50.0% |
| Transfer to tax-exempt reserves | 689 | €168,400 | €168,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €935,983 | €736,924 | -€199,060 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.