A.R.C.CONSTRUCTIONS: 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.CONSTRUCTIONS
Largest movements
- Cash -€16,103
down €16,103 (-92.9%), from €17,325 to €1,222
mainly Net result for the year (-€18,354) and Receivables within one year (-€1,197)
- Receivables within one year +€1,197
up €1,197 (+36.1%), from €3,313 to €4,510
of which Trade receivables: +€3,510
- Deferred charges and accrued income -€580
no longer reported in 2025 (was €580)
- Tangible fixed assets -€377
down €377 (-82.8%), from €455 to €78
- Profit (loss) carried forward -€18,354
down €18,354 (-56.0%), from -€32,801 to -€51,155
- Other debts +€2,915
up €2,915 (+383%), from €761 to €3,676
- Trade debts -€575
down €575 (-7.8%), from €7,361 to €6,786
- Gross operating margin -€17,473
down €17,473 (-27.2%), from €64,268 to €46,794
- Other operating charges -€979
down €979 (-75.5%), from €1,297 to €318
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 | €21,673 | €5,811 | -€15,862 | -73.2% |
| Fixed assets | 21/28 | €455 | €78 | -€377 | -82.8% |
| Tangible fixed assets | 22/27 | €455 | €78 | -€377 | -82.8% |
| Plant, machinery and equipment | 23 | €455 | €78 | -€377 | -82.8% |
| Current assets | 29/58 | €21,218 | €5,732 | -€15,486 | -73.0% |
| Amounts receivable within one year | 40/41 | €3,313 | €4,510 | +€1,197 | +36.1% |
| Trade receivables | 40 | €1,000 | €4,510 | +€3,510 | +351% |
| Other amounts receivable | 41 | €2,313 | - | -€2,313 | |
| Cash at bank and in hand | 54/58 | €17,325 | €1,222 | -€16,103 | -92.9% |
| Deferred charges and accrued income | 490/1 | €580 | - | -€580 | |
| Total equity and liabilities | 10/49 | €21,673 | €5,811 | -€15,862 | -73.2% |
| Equity | 10/15 | -€8,051 | -€26,405 | -€18,354 | -228% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €2,250 | €2,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,250 | €2,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,250 | €2,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,801 | -€51,155 | -€18,354 | -56.0% |
| Amounts payable | 17/49 | €29,724 | €32,215 | +€2,491 | +8.4% |
| Amounts payable within one year | 42/48 | €29,724 | €32,215 | +€2,491 | +8.4% |
| Trade debts | 44 | €7,361 | €6,786 | -€575 | -7.8% |
| Suppliers | 440/4 | €7,361 | €6,786 | -€575 | -7.8% |
| Taxes, remuneration and social security | 45 | €21,602 | €21,753 | +€151 | +0.7% |
| Taxes | 450/3 | €1,014 | €11 | -€1,003 | -98.9% |
| Remuneration and social security | 454/9 | €20,588 | €21,743 | +€1,154 | +5.6% |
| Other amounts payable | 47/48 | €761 | €3,676 | +€2,915 | +383% |
| Remuneration, social security and pensions | 62 | €64,540 | €64,092 | -€447 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €377 | +€2 | +0.4% |
| Other operating charges | 640/8 | €1,297 | €318 | -€979 | -75.5% |
| Gross operating margin | 9900 | €64,268 | €46,794 | -€17,473 | -27.2% |
| Operating profit (loss) | 9901 | -€1,944 | -€17,993 | -€16,049 | -826% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €125 | €361 | +€236 | +189% |
| Recurring financial charges | 65 | €125 | €361 | +€236 | +189% |
| Profit (loss) for the period before taxes | 9903 | -€2,069 | -€18,354 | -€16,285 | -787% |
| Profit (loss) for the period | 9904 | -€2,069 | -€18,354 | -€16,285 | -787% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,069 | -€18,354 | -€16,285 | -787% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.