ARAUCARIA: 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.
ARAUCARIA
Largest movements
- Tangible fixed assets -€117,341
down €117,341 (-4.9%), from €2.4m to €2.3m
of which Land and buildings: -€119,790
- Profit (loss) carried forward -€59,391
down €59,391 (-59.6%), from -€99,622 to -€159,013
- Debts after one year -€48,950
down €48,950 (-2.3%), from €2.1m to €2.1m
of which Financial debts: -€108,950
- Gross operating margin +€38,563
up €38,563 (+34.5%), from €111,907 to €150,470
- Other operating charges +€4,153
up €4,153 (+18.9%), from €21,974 to €26,128
- Financial charges -€1,987
down €1,987 (-10.5%), from €18,998 to €17,011
- Depreciation +€1,659
up €1,659 (+1.0%), from €165,064 to €166,722
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 | €2,887,793 | €2,772,041 | -€115,752 | -4.0% |
| Fixed assets | 21/28 | €2,405,492 | €2,288,151 | -€117,341 | -4.9% |
| Tangible fixed assets | 22/27 | €2,405,368 | €2,288,027 | -€117,341 | -4.9% |
| Land and buildings | 22 | €2,382,437 | €2,262,647 | -€119,790 | -5.0% |
| Plant, machinery and equipment | 23 | €22,932 | €25,381 | +€2,449 | +10.7% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €482,301 | €483,890 | +€1,589 | +0.3% |
| Stocks and contracts in progress | 3 | €453,938 | €453,938 | = | 0.0% |
| Stocks | 30/36 | €453,938 | €453,938 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,926 | €1,471 | -€4,456 | -75.2% |
| Other amounts receivable | 41 | €5,926 | €1,471 | -€4,456 | -75.2% |
| Cash at bank and in hand | 54/58 | €22,437 | €28,482 | +€6,045 | +26.9% |
| Total equity and liabilities | 10/49 | €2,887,793 | €2,772,041 | -€115,752 | -4.0% |
| Equity | 10/15 | €572,530 | €513,139 | -€59,391 | -10.4% |
| Contributions | 10/11 | €657,002 | €657,002 | = | 0.0% |
| Capital | 10 | €657,002 | €657,002 | = | 0.0% |
| Issued capital | 100 | €657,002 | €657,002 | = | 0.0% |
| Reserves | 13 | €15,150 | €15,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,150 | €15,150 | = | 0.0% |
| Legal reserve | 130 | €15,150 | €15,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,622 | -€159,013 | -€59,391 | -59.6% |
| Amounts payable | 17/49 | €2,315,263 | €2,258,902 | -€56,361 | -2.4% |
| Amounts payable after more than one year | 17 | €2,116,400 | €2,067,449 | -€48,950 | -2.3% |
| Financial debts | 170/4 | €775,615 | €666,664 | -€108,950 | -14.0% |
| Other amounts payable | 178/9 | €1,340,785 | €1,400,785 | +€60,000 | +4.5% |
| Amounts payable within one year | 42/48 | €194,860 | €183,661 | -€11,198 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €112,955 | €111,659 | -€1,297 | -1.1% |
| Trade debts | 44 | €81,904 | €72,003 | -€9,902 | -12.1% |
| Suppliers | 440/4 | €81,904 | €72,003 | -€9,902 | -12.1% |
| Accrued charges and deferred income | 492/3 | €4,004 | €7,791 | +€3,787 | +94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,064 | €166,722 | +€1,659 | +1.0% |
| Other operating charges | 640/8 | €21,974 | €26,128 | +€4,153 | +18.9% |
| Gross operating margin | 9900 | €111,907 | €150,470 | +€38,563 | +34.5% |
| Operating profit (loss) | 9901 | -€75,131 | -€42,380 | +€32,751 | +43.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €18,998 | €17,011 | -€1,987 | -10.5% |
| Recurring financial charges | 65 | €18,998 | €17,011 | -€1,987 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€94,129 | -€59,391 | +€34,738 | +36.9% |
| Profit (loss) for the period | 9904 | -€94,129 | -€59,391 | +€34,738 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,129 | -€59,391 | +€34,738 | +36.9% |
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 18 October 2026 via checked.be.