AZROU: 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.
AZROU
Largest movements
- Tangible fixed assets -€3,125
down €3,125 (-50.0%), from €6,250 to €3,125
- Receivables within one year +€567
up €567 (+23.8%), from €2,381 to €2,948
of which Trade receivables: +€613
- Cash +€191
up €191 (+74.6%), from €255 to €446
mainly Depreciation (+€3,125) and Tax, wage and social debts (+€2,300)
- Profit (loss) carried forward -€3,247
down €3,247 (-23.0%), from -€14,125 to -€17,372
- Tax, wage and social debts +€2,300
new in 2025: €2,300
- Debts after one year -€1,697
no longer reported in 2025 (was €1,697)
- Trade debts +€851
up €851 (+55.8%), from €1,526 to €2,377
- Current portion of long-term debt -€574
down €574 (-25.6%), from €2,242 to €1,668
- Gross operating margin -€800
down €800 (-53.3%), from €1,501 to €701
- Other operating charges +€408
up €408 (+111%), from €368 to €776
- Financial charges -€49
down €49 (-51.0%), from €96 to €47
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 | €8,975 | €6,608 | -€2,367 | -26.4% |
| Fixed assets | 21/28 | €6,250 | €3,125 | -€3,125 | -50.0% |
| Tangible fixed assets | 22/27 | €6,250 | €3,125 | -€3,125 | -50.0% |
| Furniture and vehicles | 24 | €6,250 | €3,125 | -€3,125 | -50.0% |
| Current assets | 29/58 | €2,725 | €3,483 | +€758 | +27.8% |
| Amounts receivable within one year | 40/41 | €2,381 | €2,948 | +€567 | +23.8% |
| Trade receivables | 40 | €2,253 | €2,866 | +€613 | +27.2% |
| Other amounts receivable | 41 | €127 | €82 | -€45 | -35.7% |
| Cash at bank and in hand | 54/58 | €255 | €446 | +€191 | +74.6% |
| Deferred charges and accrued income | 490/1 | €89 | €89 | = | 0.0% |
| Total equity and liabilities | 10/49 | €8,975 | €6,608 | -€2,367 | -26.4% |
| Equity | 10/15 | -€792 | -€4,039 | -€3,247 | -410% |
| Contributions | 10/11 | €8,437 | €8,437 | = | 0.0% |
| Reserves | 13 | €4,897 | €4,897 | = | 0.0% |
| Distributable reserves | 133 | €4,897 | €4,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,125 | -€17,372 | -€3,247 | -23.0% |
| Amounts payable | 17/49 | €9,767 | €10,647 | +€880 | +9.0% |
| Amounts payable after more than one year | 17 | €1,697 | - | -€1,697 | |
| Financial debts | 170/4 | €1,697 | - | -€1,697 | |
| Amounts payable within one year | 42/48 | €8,070 | €10,647 | +€2,577 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €2,242 | €1,668 | -€574 | -25.6% |
| Trade debts | 44 | €1,526 | €2,377 | +€851 | +55.8% |
| Suppliers | 440/4 | €1,526 | €2,377 | +€851 | +55.8% |
| Taxes, remuneration and social security | 45 | - | €2,300 | +€2,300 | |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €4,302 | €4,302 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,125 | €3,125 | +€0 | 0.0% |
| Other operating charges | 640/8 | €368 | €776 | +€408 | +111% |
| Gross operating margin | 9900 | €1,501 | €701 | -€800 | -53.3% |
| Operating profit (loss) | 9901 | -€1,992 | -€3,200 | -€1,208 | -60.6% |
| Financial charges | 65/66B | €96 | €47 | -€49 | -51.0% |
| Recurring financial charges | 65 | €96 | €47 | -€49 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,088 | -€3,247 | -€1,159 | -55.5% |
| Profit (loss) for the period | 9904 | -€2,088 | -€3,247 | -€1,159 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,088 | -€3,247 | -€1,159 | -55.5% |
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 27 October 2026 via checked.be.