AROO BEDRIJFSHYGIENE: 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.
AROO BEDRIJFSHYGIENE
Largest movements
- Receivables within one year -€12,904
down €12,904 (-15.5%), from €83,016 to €70,112
of which Other amounts receivable: -€11,782
- Tangible fixed assets -€11,138
down €11,138 (-40.6%), from €27,449 to €16,311
of which Furniture and vehicles: -€8,534
- Cash +€5,280
up €5,280 (+5.1%), from €102,992 to €108,273
mainly Receivables within one year (+€12,904) and Depreciation (+€11,138)
- Deferred charges and accrued income +€4,497
up €4,497 (+734%), from €613 to €5,110
- Trade debts -€12,780
down €12,780 (-46.2%), from €27,691 to €14,911
- Debts after one year -€9,671
down €9,671 (-82.5%), from €11,729 to €2,057
- Reserves +€9,670
up €9,670 (+20.9%), from €46,216 to €55,886
- Staff costs -€23,547
down €23,547 (-22.8%), from €103,210 to €79,663
- Gross operating margin -€6,897
down €6,897 (-6.0%), from €114,648 to €107,751
- Taxes +€3,825
up €3,825 (+364%), from €1,050 to €4,875
- Depreciation +€3,173
up €3,173 (+39.8%), from €7,965 to €11,138
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 | €214,069 | €199,805 | -€14,265 | -6.7% |
| Fixed assets | 21/28 | €27,449 | €16,311 | -€11,138 | -40.6% |
| Tangible fixed assets | 22/27 | €27,449 | €16,311 | -€11,138 | -40.6% |
| Land and buildings | 22 | €2,868 | €2,454 | -€414 | -14.4% |
| Plant, machinery and equipment | 23 | €4,029 | €1,840 | -€2,190 | -54.3% |
| Furniture and vehicles | 24 | €20,552 | €12,017 | -€8,534 | -41.5% |
| Current assets | 29/58 | €186,621 | €183,494 | -€3,127 | -1.7% |
| Amounts receivable within one year | 40/41 | €83,016 | €70,112 | -€12,904 | -15.5% |
| Trade receivables | 40 | €62,359 | €61,237 | -€1,123 | -1.8% |
| Other amounts receivable | 41 | €20,657 | €8,875 | -€11,782 | -57.0% |
| Cash at bank and in hand | 54/58 | €102,992 | €108,273 | +€5,280 | +5.1% |
| Deferred charges and accrued income | 490/1 | €613 | €5,110 | +€4,497 | +734% |
| Total equity and liabilities | 10/49 | €214,069 | €199,805 | -€14,265 | -6.7% |
| Equity | 10/15 | €154,808 | €164,478 | +€9,670 | +6.2% |
| Contributions | 10/11 | €108,592 | €108,592 | = | 0.0% |
| Reserves | 13 | €46,216 | €55,886 | +€9,670 | +20.9% |
| Distributable reserves | 133 | €46,216 | €55,886 | +€9,670 | +20.9% |
| Amounts payable | 17/49 | €59,261 | €35,327 | -€23,934 | -40.4% |
| Amounts payable after more than one year | 17 | €11,729 | €2,057 | -€9,671 | -82.5% |
| Financial debts | 170/4 | €11,729 | €2,057 | -€9,671 | -82.5% |
| Amounts payable within one year | 42/48 | €47,533 | €33,270 | -€14,263 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €9,201 | €9,671 | +€470 | +5.1% |
| Trade debts | 44 | €27,691 | €14,911 | -€12,780 | -46.2% |
| Suppliers | 440/4 | €27,691 | €14,911 | -€12,780 | -46.2% |
| Taxes, remuneration and social security | 45 | €10,641 | €8,572 | -€2,069 | -19.4% |
| Taxes | 450/3 | €172 | €4,875 | +€4,703 | +2,732% |
| Remuneration and social security | 454/9 | €10,469 | €3,697 | -€6,772 | -64.7% |
| Other amounts payable | 47/48 | - | €116 | +€116 | |
| Remuneration, social security and pensions | 62 | €103,210 | €79,663 | -€23,547 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,965 | €11,138 | +€3,173 | +39.8% |
| Other operating charges | 640/8 | €1,264 | €1,405 | +€140 | +11.1% |
| Gross operating margin | 9900 | €114,648 | €107,751 | -€6,897 | -6.0% |
| Operating profit (loss) | 9901 | €2,208 | €15,545 | +€13,337 | +604% |
| Financial income | 75/76B | €317 | €225 | -€92 | -29.0% |
| Recurring financial income | 75 | €317 | €225 | -€92 | -29.0% |
| Financial charges | 65/66B | €1,501 | €1,225 | -€275 | -18.4% |
| Recurring financial charges | 65 | €1,501 | €1,225 | -€275 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €1,024 | €14,545 | +€13,520 | +1,320% |
| Income taxes | 67/77 | €1,050 | €4,875 | +€3,825 | +364% |
| Profit (loss) for the period | 9904 | -€26 | €9,670 | +€9,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26 | €9,670 | +€9,695 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.