ARAUCATECH: 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.
ARAUCATECH
Largest movements
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Cash +€16,356
up €16,356 (+87.7%), from €18,658 to €35,015
mainly Current investments (+€20,000) and Receivables within one year (+€11,383)
- Receivables within one year -€11,383
down €11,383 (-95.3%), from €11,939 to €556
of which Trade receivables: -€10,871
- Tangible fixed assets -€874
no longer reported in 2025 (was €874)
- Other debts -€15,045
down €15,045 (-76.3%), from €19,731 to €4,685
- Trade debts -€1,982
down €1,982 (-64.0%), from €3,096 to €1,115
- Tax, wage and social debts +€937
up €937 (+82.5%), from €1,136 to €2,073
- Gross operating margin -€3,721
down €3,721 (-35.8%), from €10,396 to €6,675
- Taxes +€862
up €862 (+62.6%), from €1,378 to €2,241
- Depreciation -€471
down €471 (-35.0%), from €1,345 to €874
- Financial income +€258
new in 2025: €258
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.
Cash bridge derived
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 | €51,472 | €35,571 | -€15,901 | -30.9% |
| Fixed assets | 21/28 | €874 | - | -€874 | |
| Tangible fixed assets | 22/27 | €874 | - | -€874 | |
| Furniture and vehicles | 24 | €874 | - | -€874 | |
| Current assets | 29/58 | €50,598 | €35,571 | -€15,027 | -29.7% |
| Amounts receivable within one year | 40/41 | €11,939 | €556 | -€11,383 | -95.3% |
| Trade receivables | 40 | €10,871 | - | -€10,871 | |
| Other amounts receivable | 41 | €1,069 | €556 | -€512 | -47.9% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €18,658 | €35,015 | +€16,356 | +87.7% |
| Total equity and liabilities | 10/49 | €51,472 | €35,571 | -€15,901 | -30.9% |
| Equity | 10/15 | €27,509 | €27,699 | +€190 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,160 | €8,340 | +€180 | +2.2% |
| Distributable reserves | 133 | €8,160 | €8,340 | +€180 | +2.2% |
| Profit (loss) carried forward | 14 | €749 | €759 | +€10 | +1.3% |
| Amounts payable | 17/49 | €23,963 | €7,872 | -€16,090 | -67.1% |
| Amounts payable within one year | 42/48 | €23,963 | €7,872 | -€16,090 | -67.1% |
| Trade debts | 44 | €3,096 | €1,115 | -€1,982 | -64.0% |
| Suppliers | 440/4 | €3,096 | €1,115 | -€1,982 | -64.0% |
| Taxes, remuneration and social security | 45 | €1,136 | €2,073 | +€937 | +82.5% |
| Taxes | 450/3 | €1,136 | €2,073 | +€937 | +82.5% |
| Other amounts payable | 47/48 | €19,731 | €4,685 | -€15,045 | -76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,345 | €874 | -€471 | -35.0% |
| Other operating charges | 640/8 | €316 | €326 | +€10 | +3.1% |
| Gross operating margin | 9900 | €10,396 | €6,675 | -€3,721 | -35.8% |
| Operating profit (loss) | 9901 | €8,735 | €5,475 | -€3,260 | -37.3% |
| Financial income | 75/76B | - | €258 | +€258 | |
| Recurring financial income | 75 | - | €258 | +€258 | |
| Financial charges | 65/66B | €140 | €103 | -€37 | -26.3% |
| Recurring financial charges | 65 | €140 | €103 | -€37 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €8,595 | €5,630 | -€2,965 | -34.5% |
| Income taxes | 67/77 | €1,378 | €2,241 | +€862 | +62.6% |
| Profit (loss) for the period | 9904 | €7,217 | €3,390 | -€3,828 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,217 | €3,390 | -€3,828 | -53.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.