Aruenco: 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.
Aruenco
Largest movements
- Receivables within one year -€30,971
down €30,971 (-80.3%), from €38,569 to €7,597
of which Trade receivables: -€36,384
- Tangible fixed assets -€23,410
down €23,410 (-5.9%), from €395,324 to €371,914
of which Land and buildings: -€22,129
- Cash -€21,625
down €21,625 (-44.2%), from €48,876 to €27,251
mainly Debts after one year (-€76,639) and Other debts (-€29,869)
- Debts after one year -€76,639
down €76,639 (-32.2%), from €238,273 to €161,634
- Other debts -€29,869
down €29,869 (-49.1%), from €60,845 to €30,976
- Reserves +€24,828
up €24,828 (+17.2%), from €144,598 to €169,426
- Current portion of long-term debt +€11,398
up €11,398 (+74.8%), from €15,241 to €26,639
- Tax, wage and social debts -€10,157
down €10,157 (-67.2%), from €15,126 to €4,969
- Gross operating margin -€35,151
down €35,151 (-33.3%), from €105,593 to €70,442
- Taxes -€7,888
down €7,888 (-45.1%), from €17,478 to €9,590
- Financial charges -€3,551
down €3,551 (-21.5%), from €16,534 to €12,983
- Financial income +€2,544
up €2,544 (+4,240,750%), from €0 to €2,545
- Depreciation -€1,171
down €1,171 (-4.8%), from €24,581 to €23,410
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 | €482,768 | €406,762 | -€76,006 | -15.7% |
| Fixed assets | 21/28 | €395,324 | €371,914 | -€23,410 | -5.9% |
| Tangible fixed assets | 22/27 | €395,324 | €371,914 | -€23,410 | -5.9% |
| Land and buildings | 22 | €392,353 | €370,224 | -€22,129 | -5.6% |
| Plant, machinery and equipment | 23 | €2,970 | €1,690 | -€1,281 | -43.1% |
| Current assets | 29/58 | €87,445 | €34,848 | -€52,596 | -60.1% |
| Amounts receivable within one year | 40/41 | €38,569 | €7,597 | -€30,971 | -80.3% |
| Trade receivables | 40 | €38,562 | €2,178 | -€36,384 | -94.4% |
| Other amounts receivable | 41 | €6 | €5,419 | +€5,413 | +85,922% |
| Cash at bank and in hand | 54/58 | €48,876 | €27,251 | -€21,625 | -44.2% |
| Total equity and liabilities | 10/49 | €482,768 | €406,762 | -€76,006 | -15.7% |
| Equity | 10/15 | €150,798 | €175,626 | +€24,828 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €144,598 | €169,426 | +€24,828 | +17.2% |
| Distributable reserves | 133 | €144,598 | €169,426 | +€24,828 | +17.2% |
| Amounts payable | 17/49 | €331,971 | €231,136 | -€100,834 | -30.4% |
| Amounts payable after more than one year | 17 | €238,273 | €161,634 | -€76,639 | -32.2% |
| Financial debts | 170/4 | €238,273 | €161,634 | -€76,639 | -32.2% |
| Amounts payable within one year | 42/48 | €93,531 | €67,861 | -€25,670 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €15,241 | €26,639 | +€11,398 | +74.8% |
| Trade debts | 44 | €2,319 | €5,277 | +€2,958 | +128% |
| Suppliers | 440/4 | €2,319 | €5,277 | +€2,958 | +128% |
| Taxes, remuneration and social security | 45 | €15,126 | €4,969 | -€10,157 | -67.2% |
| Taxes | 450/3 | €15,126 | €4,969 | -€10,157 | -67.2% |
| Other amounts payable | 47/48 | €60,845 | €30,976 | -€29,869 | -49.1% |
| Accrued charges and deferred income | 492/3 | €167 | €1,642 | +€1,475 | +882% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,581 | €23,410 | -€1,171 | -4.8% |
| Other operating charges | 640/8 | €2,401 | €2,176 | -€226 | -9.4% |
| Gross operating margin | 9900 | €105,593 | €70,442 | -€35,151 | -33.3% |
| Operating profit (loss) | 9901 | €78,611 | €44,856 | -€33,755 | -42.9% |
| Financial income | 75/76B | €0 | €2,545 | +€2,544 | +4,240,750% |
| Recurring financial income | 75 | €0 | €2,545 | +€2,544 | +4,240,750% |
| Financial charges | 65/66B | €16,534 | €12,983 | -€3,551 | -21.5% |
| Recurring financial charges | 65 | €16,534 | €12,983 | -€3,551 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €62,077 | €34,418 | -€27,659 | -44.6% |
| Income taxes | 67/77 | €17,478 | €9,590 | -€7,888 | -45.1% |
| Profit (loss) for the period | 9904 | €44,599 | €24,828 | -€19,771 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,599 | €24,828 | -€19,771 | -44.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.