Aracuan: what changed
Two fiscal 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.
Aracuan
Largest movements
- Tangible fixed assets -€12,802
down €12,802 (-9.5%), from €135,464 to €122,662
of which Furniture and vehicles: -€7,801
- Stocks and contracts -€5,400
down €5,400 (-12.3%), from €43,762 to €38,362
- Receivables within one year -€4,151
down €4,151 (-100.0%), from €4,151 to €0
of which Other amounts receivable: -€4,151
- Profit (loss) carried forward -€9,580
new in 2024: -€9,580
- Trade debts -€8,145
down €8,145 (-9.4%), from €86,590 to €78,445
- Accrued charges and deferred income -€5,487
no longer reported in 2024 (was €5,487)
- Tax, wage and social debts +€3,546
up €3,546 (+60.8%), from €5,834 to €9,380
of which Taxes: +€7,536
- Short-term financial debts -€2,325
no longer reported in 2024 (was €2,325)
- Staff costs -€30,241
down €30,241 (-83.8%), from €36,102 to €5,861
- Gross operating margin -€10,495
down €10,495 (-39.0%), from €26,889 to €16,394
- Depreciation +€9,786
up €9,786 (+113.4%), from €8,629 to €18,416
- Other operating charges +€964
new in 2024: €964
- Financial income +€745
up €745 (+855.7%), from €87 to €833
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,433 | €164,584 | -€20,848 | -11.2% |
| Fixed assets | 21/28 | €135,509 | €122,707 | -€12,802 | -9.4% |
| Tangible fixed assets | 22/27 | €135,464 | €122,662 | -€12,802 | -9.5% |
| Land and buildings | 22 | €79,552 | €74,746 | -€4,807 | -6.0% |
| Plant, machinery and equipment | 23 | €3,869 | €3,675 | -€195 | -5.0% |
| Furniture and vehicles | 24 | €52,042 | €44,241 | -€7,801 | -15.0% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €49,923 | €41,877 | -€8,046 | -16.1% |
| Stocks and contracts in progress | 3 | €43,762 | €38,362 | -€5,400 | -12.3% |
| Stocks | 30/36 | €43,762 | €38,362 | -€5,400 | -12.3% |
| Amounts receivable within one year | 40/41 | €4,151 | €0 | -€4,151 | -100.0% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €4,151 | - | -€4,151 | |
| Cash at bank and in hand | 54/58 | - | €1,072 | +€1,072 | |
| Deferred charges and accrued income | 490/1 | €2,011 | €2,444 | +€433 | +21.5% |
| Total equity and liabilities | 10/49 | €185,433 | €164,584 | -€20,848 | -11.2% |
| Equity | 10/15 | €62,573 | €52,993 | -€9,580 | -15.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €44,023 | €44,023 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,841 | €8,841 | = | 0.0% |
| Distributable reserves | 133 | €28,982 | €28,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,580 | -€9,580 | |
| Amounts payable | 17/49 | €122,859 | €111,591 | -€11,268 | -9.2% |
| Amounts payable within one year | 42/48 | €117,373 | €111,591 | -€5,781 | -4.9% |
| Financial debts | 43 | €2,325 | - | -€2,325 | |
| Credit institutions | 430/8 | €2,325 | - | -€2,325 | |
| Trade debts | 44 | €86,590 | €78,445 | -€8,145 | -9.4% |
| Suppliers | 440/4 | €86,590 | €78,445 | -€8,145 | -9.4% |
| Taxes, remuneration and social security | 45 | €5,834 | €9,380 | +€3,546 | +60.8% |
| Taxes | 450/3 | €1,845 | €9,380 | +€7,536 | +408.5% |
| Remuneration and social security | 454/9 | €3,990 | - | -€3,990 | |
| Other amounts payable | 47/48 | €22,623 | €23,766 | +€1,143 | +5.1% |
| Accrued charges and deferred income | 492/3 | €5,487 | - | -€5,487 | |
| Non-recurring operating income | 76A | - | €18,058 | +€18,058 | |
| Remuneration, social security and pensions | 62 | €36,102 | €5,861 | -€30,241 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,629 | €18,416 | +€9,786 | +113.4% |
| Other operating charges | 640/8 | - | €964 | +€964 | |
| Non-recurring operating charges | 66A | €1,600 | €962 | -€639 | -39.9% |
| Gross operating margin | 9900 | €26,889 | €16,394 | -€10,495 | -39.0% |
| Operating profit (loss) | 9901 | -€19,442 | -€9,807 | +€9,634 | +49.6% |
| Financial income | 75/76B | €87 | €833 | +€745 | +855.7% |
| Recurring financial income | 75 | €87 | €833 | +€745 | +855.7% |
| Financial charges | 65/66B | €350 | €404 | +€54 | +15.5% |
| Recurring financial charges | 65 | €350 | €404 | +€54 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,704 | -€9,379 | +€10,326 | +52.4% |
| Income taxes | 67/77 | - | €202 | +€202 | |
| Profit (loss) for the period | 9904 | -€19,704 | -€9,580 | +€10,124 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,704 | -€9,580 | +€10,124 | +51.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.