ARAKIT: 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.
ARAKIT
Largest movements
- Receivables after one year -€178,005
no longer reported in 2025 (was €178,005)
- Cash +€82,647
up €82,647 (+109.6%), from €75,416 to €158,063
mainly Receivables after one year (+€178,005) and Other debts (+€78,851)
- Receivables within one year -€24,507
down €24,507 (-72.3%), from €33,905 to €9,398
- Profit (loss) carried forward -€236,163
down €236,163 (-97.5%), from €242,210 to €6,047
- Other debts +€78,851
up €78,851 (+42695.9%), from €185 to €79,035
- Tax, wage and social debts +€38,668
up €38,668 (+88.6%), from €43,656 to €82,324
of which Taxes: +€32,281
- Gross operating margin +€76,515
up €76,515 (+50.4%), from €151,764 to €228,278
- Staff costs +€66,920
up €66,920 (+208.4%), from €32,107 to €99,027
- Financial charges +€45,433
up €45,433 (+33049.2%), from €137 to €45,570
- Taxes -€11,324
down €11,324 (-40.0%), from €28,289 to €16,965
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 | €289,830 | €171,115 | -€118,714 | -41.0% |
| Fixed assets | 21/28 | €2,504 | €3,655 | +€1,151 | +45.9% |
| Tangible fixed assets | 22/27 | €1,604 | €2,755 | +€1,151 | +71.7% |
| Plant, machinery and equipment | 23 | - | €807 | +€807 | |
| Furniture and vehicles | 24 | €1,604 | €1,948 | +€344 | +21.4% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €287,326 | €167,461 | -€119,865 | -41.7% |
| Amounts receivable after more than one year | 29 | €178,005 | - | -€178,005 | |
| Trade receivables | 290 | €178,005 | - | -€178,005 | |
| Amounts receivable within one year | 40/41 | €33,905 | €9,398 | -€24,507 | -72.3% |
| Trade receivables | 40 | €33,905 | €9,398 | -€24,507 | -72.3% |
| Cash at bank and in hand | 54/58 | €75,416 | €158,063 | +€82,647 | +109.6% |
| Total equity and liabilities | 10/49 | €289,830 | €171,115 | -€118,714 | -41.0% |
| Equity | 10/15 | €243,410 | €7,247 | -€236,163 | -97.0% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Outside capital | 11 | €1,200 | - | -€1,200 | |
| Other | 1109/19 | €1,200 | - | -€1,200 | |
| Profit (loss) carried forward | 14 | €242,210 | €6,047 | -€236,163 | -97.5% |
| Amounts payable | 17/49 | €46,420 | €163,868 | +€117,448 | +253.0% |
| Amounts payable within one year | 42/48 | €46,420 | €163,868 | +€117,448 | +253.0% |
| Trade debts | 44 | €2,579 | €2,509 | -€70 | -2.7% |
| Suppliers | 440/4 | €2,579 | €2,509 | -€70 | -2.7% |
| Taxes, remuneration and social security | 45 | €43,656 | €82,324 | +€38,668 | +88.6% |
| Taxes | 450/3 | €36,607 | €68,888 | +€32,281 | +88.2% |
| Remuneration and social security | 454/9 | €7,050 | €13,436 | +€6,387 | +90.6% |
| Other amounts payable | 47/48 | €185 | €79,035 | +€78,851 | +42695.9% |
| Remuneration, social security and pensions | 62 | €32,107 | €99,027 | +€66,920 | +208.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,091 | €1,110 | +€18 | +1.7% |
| Other operating charges | 640/8 | €3,603 | €1,775 | -€1,829 | -50.7% |
| Gross operating margin | 9900 | €151,764 | €228,278 | +€76,515 | +50.4% |
| Operating profit (loss) | 9901 | €114,962 | €126,367 | +€11,405 | +9.9% |
| Financial income | 75/76B | €5 | €5 | +€0 | +6.8% |
| Recurring financial income | 75 | €5 | €5 | +€0 | +6.8% |
| Financial charges | 65/66B | €137 | €45,570 | +€45,433 | +33049.2% |
| Recurring financial charges | 65 | €137 | €45,570 | +€45,433 | +33049.2% |
| Profit (loss) for the period before taxes | 9903 | €114,830 | €80,802 | -€34,027 | -29.6% |
| Income taxes | 67/77 | €28,289 | €16,965 | -€11,324 | -40.0% |
| Profit (loss) for the period | 9904 | €86,541 | €63,837 | -€22,704 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,541 | €63,837 | -€22,704 | -26.2% |
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 8 October 2026 via checked.be.