ARUJO: 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.
ARUJO
Largest movements
- Cash -€61,357
down €61,357 (-15.8%), from €388,182 to €326,825
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€25,469)
- Receivables within one year +€25,469
up €25,469 (+430.9%), from €5,910 to €31,379
of which Other amounts receivable: +€24,407
- Tangible fixed assets -€23,776
down €23,776 (-24.6%), from €96,573 to €72,797
of which Furniture and vehicles: -€15,161
- Profit (loss) carried forward -€83,088
down €83,088 (-24.6%), from €337,527 to €254,439
- Other debts +€20,788
up €20,788 (+26.3%), from €78,912 to €99,700
- Staff costs +€19,029
up €19,029 (+9.2%), from €207,231 to €226,260
- Other operating charges +€14,704
up €14,704 (+239.4%), from €6,141 to €20,845
- Gross operating margin -€12,055
down €12,055 (-3.9%), from €312,570 to €300,515
- Taxes -€8,415
down €8,415 (-56.3%), from €14,946 to €6,531
- Depreciation +€7,918
up €7,918 (+40.0%), from €19,815 to €27,733
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 | €513,972 | €447,250 | -€66,722 | -13.0% |
| Fixed assets | 21/28 | €112,243 | €86,062 | -€26,181 | -23.3% |
| Intangible fixed assets | 21 | €15,670 | €13,265 | -€2,405 | -15.3% |
| Tangible fixed assets | 22/27 | €96,573 | €72,797 | -€23,776 | -24.6% |
| Plant, machinery and equipment | 23 | €22,786 | €16,842 | -€5,944 | -26.1% |
| Furniture and vehicles | 24 | €48,470 | €33,309 | -€15,161 | -31.3% |
| Other tangible fixed assets | 26 | €25,317 | €22,646 | -€2,671 | -10.6% |
| Current assets | 29/58 | €401,729 | €361,188 | -€40,541 | -10.1% |
| Amounts receivable within one year | 40/41 | €5,910 | €31,379 | +€25,469 | +430.9% |
| Trade receivables | 40 | €207 | €1,269 | +€1,062 | +513.0% |
| Other amounts receivable | 41 | €5,703 | €30,110 | +€24,407 | +428.0% |
| Cash at bank and in hand | 54/58 | €388,182 | €326,825 | -€61,357 | -15.8% |
| Deferred charges and accrued income | 490/1 | €7,637 | €2,984 | -€4,653 | -60.9% |
| Total equity and liabilities | 10/49 | €513,972 | €447,250 | -€66,722 | -13.0% |
| Equity | 10/15 | €377,527 | €294,439 | -€83,088 | -22.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €337,527 | €254,439 | -€83,088 | -24.6% |
| Amounts payable | 17/49 | €136,445 | €152,811 | +€16,366 | +12.0% |
| Amounts payable within one year | 42/48 | €135,904 | €152,132 | +€16,228 | +11.9% |
| Trade debts | 44 | €23,751 | €20,735 | -€3,016 | -12.7% |
| Suppliers | 440/4 | €23,751 | €20,735 | -€3,016 | -12.7% |
| Advances received on contracts in progress | 46 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €33,241 | €31,297 | -€1,944 | -5.8% |
| Taxes | 450/3 | €11,141 | €9,275 | -€1,866 | -16.7% |
| Remuneration and social security | 454/9 | €22,100 | €22,022 | -€78 | -0.4% |
| Other amounts payable | 47/48 | €78,912 | €99,700 | +€20,788 | +26.3% |
| Accrued charges and deferred income | 492/3 | €541 | €679 | +€138 | +25.5% |
| Remuneration, social security and pensions | 62 | €207,231 | €226,260 | +€19,029 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,815 | €27,733 | +€7,918 | +40.0% |
| Other operating charges | 640/8 | €6,141 | €20,845 | +€14,704 | +239.4% |
| Gross operating margin | 9900 | €312,570 | €300,515 | -€12,055 | -3.9% |
| Operating profit (loss) | 9901 | €79,383 | €25,677 | -€53,706 | -67.7% |
| Financial income | 75/76B | €2,169 | €1,711 | -€458 | -21.1% |
| Recurring financial income | 75 | €2,169 | €1,711 | -€458 | -21.1% |
| Financial charges | 65/66B | €4,161 | €3,945 | -€216 | -5.2% |
| Recurring financial charges | 65 | €4,161 | €3,945 | -€216 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €77,391 | €23,443 | -€53,948 | -69.7% |
| Income taxes | 67/77 | €14,946 | €6,531 | -€8,415 | -56.3% |
| Profit (loss) for the period | 9904 | €62,445 | €16,912 | -€45,533 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,445 | €16,912 | -€45,533 | -72.9% |
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 5 October 2026 via checked.be.