ARUBIS: 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.
ARUBIS
Largest movements
- Cash +€148,544
up €148,544 (+69.7%), from €213,016 to €361,559
mainly Net result for the year (+€432,871) and Depreciation (+€89,057)
- Stocks and contracts +€93,771
up €93,771 (+15.6%), from €599,496 to €693,267
- Tangible fixed assets -€85,167
down €85,167 (-3.4%), from €2.5m to €2.4m
- Reserves +€432,871
up €432,871 (+95.3%), from €454,401 to €887,273
of which Distributable reserves: +€432,871
- Debts after one year -€245,492
down €245,492 (-11.1%), from €2.2m to €2.0m
of which Financial debts: -€245,492
- Financial income -€432,445
down €432,445 (-76.7%), from €563,633 to €131,188
- Gross operating margin +€72,169
up €72,169 (+11.5%), from €625,871 to €698,041
- Staff costs +€24,344
up €24,344 (+24.5%), from €99,381 to €123,725
- Depreciation +€17,445
up €17,445 (+24.4%), from €71,612 to €89,057
- Taxes -€15,929
down €15,929 (-13.0%), from €122,924 to €106,995
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 | €3,890,535 | €4,072,169 | +€181,634 | +4.7% |
| Fixed assets | 21/28 | €2,862,599 | €2,777,432 | -€85,167 | -3.0% |
| Tangible fixed assets | 22/27 | €2,512,599 | €2,427,432 | -€85,167 | -3.4% |
| Land and buildings | 22 | €2,512,599 | €2,427,432 | -€85,167 | -3.4% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €1,027,936 | €1,294,737 | +€266,801 | +26.0% |
| Stocks and contracts in progress | 3 | €599,496 | €693,267 | +€93,771 | +15.6% |
| Stocks | 30/36 | €599,496 | €693,267 | +€93,771 | +15.6% |
| Amounts receivable within one year | 40/41 | €207,204 | €233,009 | +€25,805 | +12.5% |
| Trade receivables | 40 | €202,019 | €224,561 | +€22,542 | +11.2% |
| Other amounts receivable | 41 | €5,185 | €8,448 | +€3,263 | +62.9% |
| Cash at bank and in hand | 54/58 | €213,016 | €361,559 | +€148,544 | +69.7% |
| Deferred charges and accrued income | 490/1 | €8,221 | €6,902 | -€1,319 | -16.0% |
| Total equity and liabilities | 10/49 | €3,890,535 | €4,072,169 | +€181,634 | +4.7% |
| Equity | 10/15 | €529,401 | €962,273 | +€432,871 | +81.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €454,401 | €887,273 | +€432,871 | +95.3% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €446,901 | €879,773 | +€432,871 | +96.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,361,134 | €3,109,897 | -€251,237 | -7.5% |
| Amounts payable after more than one year | 17 | €2,215,368 | €1,969,876 | -€245,492 | -11.1% |
| Financial debts | 170/4 | €2,178,963 | €1,933,471 | -€245,492 | -11.3% |
| Other amounts payable | 178/9 | €36,405 | €36,405 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,145,766 | €1,140,021 | -€5,746 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €206,356 | €215,950 | +€9,594 | +4.6% |
| Trade debts | 44 | €35,887 | €35,600 | -€287 | -0.8% |
| Suppliers | 440/4 | €35,887 | €35,600 | -€287 | -0.8% |
| Taxes, remuneration and social security | 45 | €27,597 | €14,641 | -€12,956 | -46.9% |
| Taxes | 450/3 | €15,481 | €0 | -€15,481 | -100.0% |
| Remuneration and social security | 454/9 | €12,116 | €14,641 | +€2,525 | +20.8% |
| Other amounts payable | 47/48 | €875,927 | €873,829 | -€2,098 | -0.2% |
| Remuneration, social security and pensions | 62 | €99,381 | €123,725 | +€24,344 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,612 | €89,057 | +€17,445 | +24.4% |
| Other operating charges | 640/8 | €23,628 | €28,576 | +€4,948 | +20.9% |
| Gross operating margin | 9900 | €625,871 | €698,041 | +€72,169 | +11.5% |
| Operating profit (loss) | 9901 | €431,250 | €456,682 | +€25,432 | +5.9% |
| Financial income | 75/76B | €563,633 | €131,188 | -€432,445 | -76.7% |
| Recurring financial income | 75 | €563,633 | €131,188 | -€432,445 | -76.7% |
| Financial charges | 65/66B | €32,501 | €48,004 | +€15,503 | +47.7% |
| Recurring financial charges | 65 | €32,501 | €48,004 | +€15,503 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €962,382 | €539,867 | -€422,516 | -43.9% |
| Income taxes | 67/77 | €122,924 | €106,995 | -€15,929 | -13.0% |
| Profit (loss) for the period | 9904 | €839,459 | €432,871 | -€406,587 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €839,459 | €432,871 | -€406,587 | -48.4% |
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 28 September 2026 via checked.be.