AROSS.TV: 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.
AROSS.TV
Largest movements
- Tangible fixed assets +€13,080
up €13,080 (+68.2%), from €19,190 to €32,270
of which Furniture and vehicles: +€21,276
- Cash +€8,333
up €8,333 (+19.5%), from €42,838 to €51,171
mainly Net result for the year (+€32,011) and Depreciation (+€17,918)
- Receivables within one year +€4,116
up €4,116 (+44.4%), from €9,267 to €13,383
of which Trade receivables: +€3,791
- Intangible fixed assets -€3,000
down €3,000 (-13.3%), from €22,488 to €19,488
- Reserves +€17,894
up €17,894 (+28.7%), from €62,418 to €80,312
- Debts after one year +€16,264
new in 2025: €16,264
- Other debts -€11,827
down €11,827 (-95.3%), from €12,416 to €588
- Tax, wage and social debts -€6,545
down €6,545 (-45.2%), from €14,467 to €7,922
of which Taxes: -€6,545
- Current portion of long-term debt +€4,337
new in 2025: €4,337
- Gross operating margin +€5,514
up €5,514 (+10.2%), from €53,982 to €59,496
- Depreciation -€4,737
down €4,737 (-20.9%), from €22,655 to €17,918
- Other operating charges +€1,053
up €1,053 (+272%), from €387 to €1,440
- Taxes +€759
up €759 (+11.1%), from €6,840 to €7,599
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 | €95,508 | €118,105 | +€22,597 | +23.7% |
| Fixed assets | 21/28 | €41,678 | €51,758 | +€10,080 | +24.2% |
| Intangible fixed assets | 21 | €22,488 | €19,488 | -€3,000 | -13.3% |
| Tangible fixed assets | 22/27 | €19,190 | €32,270 | +€13,080 | +68.2% |
| Plant, machinery and equipment | 23 | €19,108 | €9,863 | -€9,245 | -48.4% |
| Furniture and vehicles | 24 | €83 | €21,359 | +€21,276 | +25,730% |
| Other tangible fixed assets | 26 | - | €1,048 | +€1,048 | |
| Current assets | 29/58 | €53,830 | €66,347 | +€12,517 | +23.3% |
| Amounts receivable within one year | 40/41 | €9,267 | €13,383 | +€4,116 | +44.4% |
| Trade receivables | 40 | €9,267 | €13,058 | +€3,791 | +40.9% |
| Other amounts receivable | 41 | - | €325 | +€325 | |
| Cash at bank and in hand | 54/58 | €42,838 | €51,171 | +€8,333 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,725 | €1,793 | +€68 | +4.0% |
| Total equity and liabilities | 10/49 | €95,508 | €118,105 | +€22,597 | +23.7% |
| Equity | 10/15 | €67,418 | €85,312 | +€17,894 | +26.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,418 | €80,312 | +€17,894 | +28.7% |
| Distributable reserves | 133 | €62,418 | €80,312 | +€17,894 | +28.7% |
| Amounts payable | 17/49 | €28,090 | €32,794 | +€4,704 | +16.7% |
| Amounts payable after more than one year | 17 | - | €16,264 | +€16,264 | |
| Financial debts | 170/4 | - | €16,264 | +€16,264 | |
| Amounts payable within one year | 42/48 | €28,090 | €16,529 | -€11,561 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,337 | +€4,337 | |
| Trade debts | 44 | €1,207 | €3,683 | +€2,476 | +205% |
| Suppliers | 440/4 | €1,207 | €3,683 | +€2,476 | +205% |
| Taxes, remuneration and social security | 45 | €14,467 | €7,922 | -€6,545 | -45.2% |
| Taxes | 450/3 | €12,342 | €5,797 | -€6,545 | -53.0% |
| Remuneration and social security | 454/9 | €2,125 | €2,125 | = | 0.0% |
| Other amounts payable | 47/48 | €12,416 | €588 | -€11,827 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,655 | €17,918 | -€4,737 | -20.9% |
| Other operating charges | 640/8 | €387 | €1,440 | +€1,053 | +272% |
| Gross operating margin | 9900 | €53,982 | €59,496 | +€5,514 | +10.2% |
| Operating profit (loss) | 9901 | €30,940 | €40,137 | +€9,197 | +29.7% |
| Financial income | 75/76B | €0 | €6 | +€6 | +64,500% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +64,500% |
| Financial charges | 65/66B | €71 | €534 | +€462 | +649% |
| Recurring financial charges | 65 | €71 | €534 | +€462 | +649% |
| Profit (loss) for the period before taxes | 9903 | €30,869 | €39,610 | +€8,742 | +28.3% |
| Income taxes | 67/77 | €6,840 | €7,599 | +€759 | +11.1% |
| Profit (loss) for the period | 9904 | €24,029 | €32,011 | +€7,983 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,029 | €32,011 | +€7,983 | +33.2% |
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 19 October 2026 via checked.be.