ARAUCA: 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.
ARAUCA
Largest movements
- Receivables within one year +€30,238
up €30,238 (+139%), from €21,688 to €51,927
- Receivables after one year +€11,450
up €11,450 (+3.0%), from €381,671 to €393,121
- Reserves +€35,530
up €35,530 (+10.0%), from €354,939 to €390,469
of which Distributable reserves: +€35,530
- Short-term financial debts +€7,547
up €7,547 (+1,730%), from €436 to €7,983
- Gross operating margin +€7,952
up €7,952 (+21.7%), from €36,664 to €44,616
- Taxes +€4,556
up €4,556 (+32.3%), from €14,125 to €18,681
- Other operating charges -€2,599
down €2,599 (-86.7%), from €2,999 to €400
- Financial income +€2,085
up €2,085 (+18.0%), from €11,562 to €13,648
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 | €420,750 | €463,451 | +€42,701 | +10.1% |
| Fixed assets | 21/28 | €2,821 | €2,174 | -€647 | -22.9% |
| Tangible fixed assets | 22/27 | €2,821 | €2,174 | -€647 | -22.9% |
| Furniture and vehicles | 24 | €2,821 | €2,174 | -€647 | -22.9% |
| Current assets | 29/58 | €417,930 | €461,277 | +€43,348 | +10.4% |
| Amounts receivable after more than one year | 29 | €381,671 | €393,121 | +€11,450 | +3.0% |
| Other amounts receivable | 291 | €381,671 | €393,121 | +€11,450 | +3.0% |
| Amounts receivable within one year | 40/41 | €21,688 | €51,927 | +€30,238 | +139% |
| Other amounts receivable | 41 | €21,688 | €51,927 | +€30,238 | +139% |
| Cash at bank and in hand | 54/58 | €91 | €1 | -€90 | -99.0% |
| Deferred charges and accrued income | 490/1 | €14,479 | €16,228 | +€1,749 | +12.1% |
| Total equity and liabilities | 10/49 | €420,750 | €463,451 | +€42,701 | +10.1% |
| Equity | 10/15 | €379,728 | €415,258 | +€35,530 | +9.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €354,939 | €390,469 | +€35,530 | +10.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €352,460 | €387,990 | +€35,530 | +10.1% |
| Amounts payable | 17/49 | €41,022 | €48,193 | +€7,171 | +17.5% |
| Amounts payable within one year | 42/48 | €41,022 | €48,193 | +€7,171 | +17.5% |
| Financial debts | 43 | €436 | €7,983 | +€7,547 | +1,730% |
| Credit institutions | 430/8 | €436 | €7,983 | +€7,547 | +1,730% |
| Trade debts | 44 | €5,214 | €5,149 | -€65 | -1.2% |
| Suppliers | 440/4 | €5,214 | €5,149 | -€65 | -1.2% |
| Taxes, remuneration and social security | 45 | €35,372 | €35,061 | -€311 | -0.9% |
| Taxes | 450/3 | €35,372 | €35,061 | -€311 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €890 | +€165 | +22.7% |
| Other operating charges | 640/8 | €2,999 | €400 | -€2,599 | -86.7% |
| Gross operating margin | 9900 | €36,664 | €44,616 | +€7,952 | +21.7% |
| Operating profit (loss) | 9901 | €32,939 | €43,325 | +€10,387 | +31.5% |
| Financial income | 75/76B | €11,562 | €13,648 | +€2,085 | +18.0% |
| Recurring financial income | 75 | €11,562 | €13,648 | +€2,085 | +18.0% |
| Financial charges | 65/66B | €2,863 | €2,762 | -€101 | -3.5% |
| Recurring financial charges | 65 | €2,863 | €2,762 | -€101 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €41,638 | €54,211 | +€12,573 | +30.2% |
| Income taxes | 67/77 | €14,125 | €18,681 | +€4,556 | +32.3% |
| Profit (loss) for the period | 9904 | €27,513 | €35,530 | +€8,017 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,513 | €35,530 | +€8,017 | +29.1% |
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 23 October 2026 via checked.be.