A.R.C. CONSTRUCT: 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.
A.R.C. CONSTRUCT
Largest movements
- Tangible fixed assets -€6,011
down €6,011 (-1.6%), from €375,889 to €369,878
- Debts after one year -€11,213
down €11,213 (-3.1%), from €362,059 to €350,846
of which Financial debts: -€12,132
No income-statement line moved by more than 1% of the activity.
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 | €596,269 | €590,436 | -€5,833 | -1.0% |
| Fixed assets | 21/28 | €375,889 | €369,878 | -€6,011 | -1.6% |
| Tangible fixed assets | 22/27 | €375,889 | €369,878 | -€6,011 | -1.6% |
| Land and buildings | 22 | €375,889 | €369,878 | -€6,011 | -1.6% |
| Current assets | 29/58 | €220,380 | €220,558 | +€178 | +0.1% |
| Stocks and contracts in progress | 3 | €218,433 | €218,433 | = | 0.0% |
| Stocks | 30/36 | €218,433 | €218,433 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,947 | €2,125 | +€178 | +9.1% |
| Total equity and liabilities | 10/49 | €596,269 | €590,436 | -€5,833 | -1.0% |
| Equity | 10/15 | €81,055 | €86,009 | +€4,954 | +6.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,855 | €17,809 | +€4,954 | +38.5% |
| Amounts payable | 17/49 | €515,214 | €504,427 | -€10,787 | -2.1% |
| Amounts payable after more than one year | 17 | €362,059 | €350,846 | -€11,213 | -3.1% |
| Financial debts | 170/4 | €113,018 | €100,885 | -€12,132 | -10.7% |
| Other amounts payable | 178/9 | €249,041 | €249,960 | +€919 | +0.4% |
| Amounts payable within one year | 42/48 | €153,155 | €153,581 | +€426 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €11,706 | €12,132 | +€426 | +3.6% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 47/48 | €131,449 | €131,449 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,011 | €6,011 | = | 0.0% |
| Other operating charges | 640/8 | €4,288 | €4,463 | +€175 | +4.1% |
| Gross operating margin | 9900 | €19,970 | €19,955 | -€16 | -0.1% |
| Operating profit (loss) | 9901 | €9,671 | €9,480 | -€190 | -2.0% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €4,342 | €4,533 | +€190 | +4.4% |
| Recurring financial charges | 65 | €4,342 | €4,533 | +€190 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €5,328 | €4,954 | -€375 | -7.0% |
| Profit (loss) for the period | 9904 | €5,328 | €4,954 | -€375 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,328 | €4,954 | -€375 | -7.0% |
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 28 September 2026 via checked.be.