CONDO & ARONICA: 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.
CONDO & ARONICA
Largest movements
- Receivables within one year -€125,728
down €125,728 (-58.7%), from €214,366 to €88,638
of which Other amounts receivable: -€149,728
- Tangible fixed assets +€16,293
up €16,293 (+26.0%), from €62,615 to €78,909
of which Furniture and vehicles: +€16,293
- Deferred charges and accrued income +€3,087
up €3,087 (+55.1%), from €5,600 to €8,687
- Trade debts -€100,907
no longer reported in 2025 (was €100,907)
- Other debts -€13,460
down €13,460 (-93.1%), from €14,454 to €994
- Profit (loss) carried forward +€7,098
up €7,098 (+9.4%), from €75,833 to €82,930
- Staff costs +€15,452
up €15,452 (+15.6%), from €99,256 to €114,708
- Financial charges -€12,688
down €12,688 (-97.6%), from €13,002 to €314
- Depreciation -€5,551
no longer reported in 2025 (was €5,551)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,582 | €176,233 | -€106,348 | -37.6% |
| Fixed assets | 21/28 | €62,615 | €78,909 | +€16,293 | +26.0% |
| Tangible fixed assets | 22/27 | €62,615 | €78,909 | +€16,293 | +26.0% |
| Land and buildings | 22 | €52,277 | €52,277 | = | 0.0% |
| Furniture and vehicles | 24 | €10,338 | €26,631 | +€16,293 | +158% |
| Current assets | 29/58 | €219,966 | €97,325 | -€122,642 | -55.8% |
| Amounts receivable within one year | 40/41 | €214,366 | €88,638 | -€125,728 | -58.7% |
| Trade receivables | 40 | - | €24,000 | +€24,000 | |
| Other amounts receivable | 41 | €214,366 | €64,638 | -€149,728 | -69.8% |
| Deferred charges and accrued income | 490/1 | €5,600 | €8,687 | +€3,087 | +55.1% |
| Total equity and liabilities | 10/49 | €282,582 | €176,233 | -€106,348 | -37.6% |
| Equity | 10/15 | €94,583 | €101,680 | +€7,098 | +7.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Capital | 10 | €18,750 | €18,750 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,833 | €82,930 | +€7,098 | +9.4% |
| Amounts payable | 17/49 | €187,999 | €74,553 | -€113,446 | -60.3% |
| Amounts payable after more than one year | 17 | €13,517 | €13,517 | = | 0.0% |
| Financial debts | 170/4 | €13,517 | €13,517 | = | 0.0% |
| Amounts payable within one year | 42/48 | €174,481 | €61,036 | -€113,446 | -65.0% |
| Current portion of amounts payable after more than one year | 42 | €19,853 | €19,853 | = | 0.0% |
| Financial debts | 43 | €39,268 | €39,396 | +€128 | +0.3% |
| Credit institutions | 430/8 | €39,268 | €39,396 | +€128 | +0.3% |
| Trade debts | 44 | €100,907 | - | -€100,907 | |
| Bills of exchange payable | 441 | €100,907 | - | -€100,907 | |
| Taxes, remuneration and social security | 45 | - | €792 | +€792 | |
| Taxes | 450/3 | - | €792 | +€792 | |
| Other amounts payable | 47/48 | €14,454 | €994 | -€13,460 | -93.1% |
| Remuneration, social security and pensions | 62 | €99,256 | €114,708 | +€15,452 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,551 | - | -€5,551 | |
| Other operating charges | 640/8 | €4,459 | €4,931 | +€472 | +10.6% |
| Gross operating margin | 9900 | €127,577 | €127,051 | -€525 | -0.4% |
| Operating profit (loss) | 9901 | €18,311 | €7,412 | -€10,900 | -59.5% |
| Financial charges | 65/66B | €13,002 | €314 | -€12,688 | -97.6% |
| Recurring financial charges | 65 | €13,002 | €314 | -€12,688 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €5,309 | €7,098 | +€1,789 | +33.7% |
| Profit (loss) for the period | 9904 | €5,309 | €7,098 | +€1,789 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,309 | €7,098 | +€1,789 | +33.7% |
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 1 November 2026 via checked.be.