ARUBIN: 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.
ARUBIN
Largest movements
- Receivables within one year -€52,239
down €52,239 (-65.1%), from €80,301 to €28,062
of which Trade receivables: -€49,248
- Cash +€18,947
up €18,947 (+62.3%), from €30,436 to €49,383
mainly Receivables within one year (+€52,239) and Net result for the year (+€23,368)
- Tangible fixed assets -€8,271
down €8,271 (-19.0%), from €43,490 to €35,219
of which Furniture and vehicles: -€4,616
- Deferred charges and accrued income -€2,542
down €2,542 (-52.2%), from €4,867 to €2,325
- Trade debts -€35,743
down €35,743 (-92.0%), from €38,864 to €3,121
- Other debts -€22,483
down €22,483 (-68.8%), from €32,677 to €10,194
- Reserves +€12,735
up €12,735 (+17.2%), from €73,906 to €86,641
of which Distributable reserves: +€12,735
- Gross operating margin +€3,975
up €3,975 (+10.3%), from €38,551 to €42,525
- Taxes +€1,089
up €1,089 (+12.5%), from €8,742 to €9,832
- Depreciation -€1,064
down €1,064 (-11.4%), from €9,336 to €8,271
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 | €159,095 | €114,989 | -€44,105 | -27.7% |
| Fixed assets | 21/28 | €43,490 | €35,219 | -€8,271 | -19.0% |
| Tangible fixed assets | 22/27 | €43,490 | €35,219 | -€8,271 | -19.0% |
| Plant, machinery and equipment | 23 | €26,213 | €22,919 | -€3,294 | -12.6% |
| Furniture and vehicles | 24 | €13,862 | €9,246 | -€4,616 | -33.3% |
| Other tangible fixed assets | 26 | €3,415 | €3,054 | -€361 | -10.6% |
| Current assets | 29/58 | €115,605 | €79,771 | -€35,834 | -31.0% |
| Amounts receivable within one year | 40/41 | €80,301 | €28,062 | -€52,239 | -65.1% |
| Trade receivables | 40 | €70,884 | €21,636 | -€49,248 | -69.5% |
| Other amounts receivable | 41 | €9,417 | €6,426 | -€2,991 | -31.8% |
| Cash at bank and in hand | 54/58 | €30,436 | €49,383 | +€18,947 | +62.3% |
| Deferred charges and accrued income | 490/1 | €4,867 | €2,325 | -€2,542 | -52.2% |
| Total equity and liabilities | 10/49 | €159,095 | €114,989 | -€44,105 | -27.7% |
| Equity | 10/15 | €80,106 | €92,841 | +€12,735 | +15.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,906 | €86,641 | +€12,735 | +17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,046 | €84,781 | +€12,735 | +17.7% |
| Amounts payable | 17/49 | €78,988 | €22,148 | -€56,840 | -72.0% |
| Amounts payable within one year | 42/48 | €78,988 | €22,148 | -€56,840 | -72.0% |
| Trade debts | 44 | €38,864 | €3,121 | -€35,743 | -92.0% |
| Suppliers | 440/4 | €38,864 | €3,121 | -€35,743 | -92.0% |
| Taxes, remuneration and social security | 45 | €7,447 | €8,833 | +€1,385 | +18.6% |
| Taxes | 450/3 | €7,447 | €8,833 | +€1,385 | +18.6% |
| Other amounts payable | 47/48 | €32,677 | €10,194 | -€22,483 | -68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,336 | €8,271 | -€1,064 | -11.4% |
| Other operating charges | 640/8 | €694 | €720 | +€26 | +3.8% |
| Gross operating margin | 9900 | €38,551 | €42,525 | +€3,975 | +10.3% |
| Operating profit (loss) | 9901 | €28,521 | €33,534 | +€5,013 | +17.6% |
| Financial income | 75/76B | €141 | - | -€141 | |
| Recurring financial income | 75 | €141 | - | -€141 | |
| Financial charges | 65/66B | €350 | €334 | -€17 | -4.8% |
| Recurring financial charges | 65 | €350 | €334 | -€17 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €28,312 | €33,200 | +€4,888 | +17.3% |
| Income taxes | 67/77 | €8,742 | €9,832 | +€1,089 | +12.5% |
| Profit (loss) for the period | 9904 | €19,569 | €23,368 | +€3,799 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,569 | €23,368 | +€3,799 | +19.4% |
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 14 October 2026 via checked.be.