ARONICA CONSULTING: what changed
ARONICA CONSULTING
Largest movements
- Intangible fixed assets -€38,620
down €38,620 (-12.5%), from €308,963 to €270,343
- Deferred charges and accrued income +€32,780
up €32,780 (+65.3%), from €50,215 to €82,995
- Cash +€25,572
up €25,572 (+77.3%), from €33,100 to €58,672
mainly Net result for the year (+€56,119) and Depreciation (+€54,775)
- Receivables within one year +€16,730
up €16,730 (+81.5%), from €20,541 to €37,271
- Tangible fixed assets -€4,877
down €4,877 (-12.1%), from €40,197 to €35,320
of which Furniture and vehicles: -€4,185
- Profit (loss) carried forward +€56,119
up €56,119 (+31.0%), from €180,742 to €236,861
- Other debts +€42,088
up €42,088 (+45.1%), from €93,293 to €135,381
- Trade debts -€37,334
no longer reported in 2025 (was €37,334)
of which Bills of exchange payable: -€33,554
- Current portion of long-term debt -€16,012
down €16,012 (-50.6%), from €31,626 to €15,614
- Debts after one year -€15,614
down €15,614 (-17.1%), from €91,434 to €75,821
- Turnover -€217,685
no longer reported in 2025 (was €217,685)
- Purchases and services -€150,000
no longer reported in 2025 (was €150,000)
- Gross operating margin +€84,038
up €84,038 (+116%), from €72,679 to €156,717
- Write-downs +€21,750
new in 2025: €21,750
- Staff costs +€6,121
new in 2025: €6,121
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €453,029 | €484,614 | +€31,586 | +7.0% |
| Fixed assets | 21/28 | €349,174 | €305,677 | -€43,497 | -12.5% |
| Intangible fixed assets | 21 | €308,963 | €270,343 | -€38,620 | -12.5% |
| Tangible fixed assets | 22/27 | €40,197 | €35,320 | -€4,877 | -12.1% |
| Plant, machinery and equipment | 23 | €6,433 | €5,741 | -€692 | -10.8% |
| Furniture and vehicles | 24 | €33,764 | €29,579 | -€4,185 | -12.4% |
| Financial fixed assets | 28 | €14 | €14 | = | 0.0% |
| Current assets | 29/58 | €103,855 | €178,938 | +€75,083 | +72.3% |
| Amounts receivable within one year | 40/41 | €20,541 | €37,271 | +€16,730 | +81.5% |
| Trade receivables | 40 | €20,541 | €37,271 | +€16,730 | +81.5% |
| Cash at bank and in hand | 54/58 | €33,100 | €58,672 | +€25,572 | +77.3% |
| Deferred charges and accrued income | 490/1 | €50,215 | €82,995 | +€32,780 | +65.3% |
| Total equity and liabilities | 10/49 | €453,029 | €484,614 | +€31,586 | +7.0% |
| Equity | 10/15 | €199,342 | €255,461 | +€56,119 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,742 | €236,861 | +€56,119 | +31.0% |
| Amounts payable | 17/49 | €253,687 | €229,153 | -€24,533 | -9.7% |
| Amounts payable after more than one year | 17 | €91,434 | €75,821 | -€15,614 | -17.1% |
| Financial debts | 170/4 | €91,434 | €75,821 | -€15,614 | -17.1% |
| Amounts payable within one year | 42/48 | €162,252 | €153,333 | -€8,919 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €31,626 | €15,614 | -€16,012 | -50.6% |
| Trade debts | 44 | €37,334 | - | -€37,334 | |
| Suppliers | 440/4 | €3,780 | - | -€3,780 | |
| Bills of exchange payable | 441 | €33,554 | - | -€33,554 | |
| Taxes, remuneration and social security | 45 | - | €2,338 | +€2,338 | |
| Taxes | 450/3 | - | €2,338 | +€2,338 | |
| Other amounts payable | 47/48 | €93,293 | €135,381 | +€42,088 | +45.1% |
| Turnover | 70 | €217,685 | - | -€217,685 | |
| Goods, raw materials, services and sundry goods | 60/61 | €150,000 | - | -€150,000 | |
| Remuneration, social security and pensions | 62 | - | €6,121 | +€6,121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,598 | €54,775 | +€1,177 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,750 | +€21,750 | |
| Other operating charges | 640/8 | €921 | €1,114 | +€193 | +20.9% |
| Gross operating margin | 9900 | €72,679 | €156,717 | +€84,038 | +116% |
| Operating profit (loss) | 9901 | €18,160 | €72,957 | +€54,798 | +302% |
| Financial charges | 65/66B | €10,188 | €12,767 | +€2,579 | +25.3% |
| Recurring financial charges | 65 | €10,188 | €12,767 | +€2,579 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €7,972 | €60,190 | +€52,218 | +655% |
| Income taxes | 67/77 | - | €4,071 | +€4,071 | |
| Profit (loss) for the period | 9904 | €7,972 | €56,119 | +€48,147 | +604% |
| Profit (loss) for the period to be appropriated | 9905 | €7,972 | €56,119 | +€48,147 | +604% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.