A.R.K.A.: 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.K.A.
Largest movements
- Cash -€13,412
down €13,412 (-95.0%), from €14,118 to €706
- Receivables within one year +€12,185
up €12,185 (+13,293%), from €92 to €12,277
- Stocks and contracts -€6,949
no longer reported in 2022 (was €6,949)
- Debts after one year -€5,800
down €5,800 (-19.5%), from €29,800 to €24,000
- Debts within one year -€1,789
down €1,789 (-56.3%), from €3,177 to €1,387
- Profit (loss) carried forward -€586
down €586 (-3.5%), from -€16,918 to -€17,504
- Turnover -€89,317
no longer reported in 2022 (was €89,317)
- Gross operating margin -€9,618
no longer reported in 2022 (was €9,618)
- Depreciation -€5,107
no longer reported in 2022 (was €5,107)
From the 2019 result to the 2022 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,638 | €14,463 | -€8,175 | -36.1% |
| Fixed assets | 21/28 | €1,480 | €1,480 | = | 0.0% |
| Financial fixed assets | 28 | €1,480 | €1,480 | = | 0.0% |
| Current assets | 29/58 | €21,158 | €12,983 | -€8,175 | -38.6% |
| Stocks and contracts in progress | 3 | €6,949 | - | -€6,949 | |
| Amounts receivable within one year | 40/41 | €92 | €12,277 | +€12,185 | +13,293% |
| Other amounts receivable | 41 | - | €12,277 | +€12,277 | |
| Cash at bank and in hand | 54/58 | €14,118 | €706 | -€13,412 | -95.0% |
| Total equity and liabilities | 10/49 | €22,638 | €14,463 | -€8,175 | -36.1% |
| Equity | 10/15 | -€10,338 | -€10,924 | -€586 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €380 | €380 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €380 | +€380 | |
| Legal reserve | 130 | - | €380 | +€380 | |
| Profit (loss) carried forward | 14 | -€16,918 | -€17,504 | -€586 | -3.5% |
| Amounts payable | 17/49 | €32,977 | €25,387 | -€7,589 | -23.0% |
| Amounts payable after more than one year | 17 | €29,800 | €24,000 | -€5,800 | -19.5% |
| Other amounts payable | 178/9 | - | €24,000 | +€24,000 | |
| Amounts payable within one year | 42/48 | €3,177 | €1,387 | -€1,789 | -56.3% |
| Trade debts | 44 | €184 | - | -€184 | |
| Taxes, remuneration and social security | 45 | - | €1,387 | +€1,387 | |
| Taxes | 450/3 | - | €1,387 | +€1,387 | |
| Turnover | 70 | €89,317 | - | -€89,317 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,107 | - | -€5,107 | |
| Gross operating margin | 9900 | €9,618 | - | -€9,618 | |
| Operating profit (loss) | 9901 | €3,041 | - | -€3,041 | |
| Recurring financial charges | 65 | €18 | - | -€18 | |
| Profit (loss) for the period before taxes | 9903 | €3,023 | - | -€3,023 | |
| Profit (loss) for the period | 9904 | €3,023 | - | -€3,023 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,023 | - | -€3,023 |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.