A.R.C.: 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.
A.R.C.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€30,627
down €30,627 (-97.8%), from €31,326 to €699
- Other operating charges -€600
down €600 (-14.3%), from €4,200 to €3,600
- Taxes -€572
down €572 (-48.6%), from €1,177 to €605
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 | €239,169 | €241,341 | +€2,172 | +0.9% |
| Current assets | 29/58 | €239,169 | €241,341 | +€2,172 | +0.9% |
| Amounts receivable after more than one year | 29 | €188,700 | €188,700 | = | 0.0% |
| Trade receivables | 290 | €188,700 | €188,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,422 | €52,594 | +€2,172 | +4.3% |
| Trade receivables | 40 | €12,260 | €12,260 | = | 0.0% |
| Other amounts receivable | 41 | €38,162 | €40,335 | +€2,172 | +5.7% |
| Cash at bank and in hand | 54/58 | €47 | €47 | = | 0.0% |
| Total equity and liabilities | 10/49 | €239,169 | €241,341 | +€2,172 | +0.9% |
| Equity | 10/15 | €144,517 | €146,112 | +€1,596 | +1.1% |
| Contributions | 10/11 | €14,435 | €14,435 | = | 0.0% |
| Contributions outside capital | 11 | €14,435 | €14,435 | = | 0.0% |
| Other | 1109/19 | €14,435 | €14,435 | = | 0.0% |
| Reserves | 13 | €130,081 | €131,677 | +€1,596 | +1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,853 | €8,853 | = | 0.0% |
| Distributable reserves | 133 | €119,368 | €120,964 | +€1,596 | +1.3% |
| Amounts payable | 17/49 | €94,652 | €95,229 | +€577 | +0.6% |
| Amounts payable within one year | 42/48 | €90,152 | €90,729 | +€577 | +0.6% |
| Financial debts | 43 | €1 | €20 | +€19 | +2681.9% |
| Credit institutions | 430/8 | €1 | €20 | +€19 | +2681.9% |
| Trade debts | 44 | €86,964 | €87,088 | +€124 | +0.1% |
| Suppliers | 440/4 | €86,964 | €87,088 | +€124 | +0.1% |
| Taxes, remuneration and social security | 45 | €3,188 | €3,621 | +€433 | +13.6% |
| Taxes | 450/3 | €3,188 | €3,621 | +€433 | +13.6% |
| Accrued charges and deferred income | 492/3 | €4,500 | €4,500 | = | 0.0% |
| Non-recurring operating income | 76A | €27,717 | - | -€27,717 | |
| Other operating charges | 640/8 | €4,200 | €3,600 | -€600 | -14.3% |
| Gross operating margin | 9900 | €31,326 | €699 | -€30,627 | -97.8% |
| Operating profit (loss) | 9901 | €27,126 | -€2,901 | -€30,027 | |
| Financial income | 75/76B | €4,948 | €5,215 | +€266 | +5.4% |
| Recurring financial income | 75 | €4,948 | €5,215 | +€266 | +5.4% |
| Financial charges | 65/66B | €127 | €113 | -€15 | -11.6% |
| Recurring financial charges | 65 | €127 | €113 | -€15 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €31,947 | €2,201 | -€29,746 | -93.1% |
| Income taxes | 67/77 | €1,177 | €605 | -€572 | -48.6% |
| Profit (loss) for the period | 9904 | €30,770 | €1,596 | -€29,174 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,770 | €1,596 | -€29,174 | -94.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.