ARC ADMINISTRATION: 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.
ARC ADMINISTRATION
Largest movements
- Cash +€19,185
up €19,185 (+19.2%), from €99,970 to €119,155
mainly Net result for the year (+€25,433) and Tax, wage and social debts (+€5,439)
- Deferred charges and accrued income +€12,000
up €12,000 (+55.8%), from €21,500 to €33,500
- Reserves +€25,433
up €25,433 (+17.4%), from €145,889 to €171,322
- Tax, wage and social debts +€5,439
up €5,439 (+69.6%), from €7,812 to €13,251
- Financial charges -€12,017
down €12,017 (-98.5%), from €12,200 to €183
of which Non-recurring financial charges: -€11,978
- Gross operating margin +€9,592
up €9,592 (+53.2%), from €18,026 to €27,618
- Taxes +€4,259
up €4,259 (+47.5%), from €8,965 to €13,224
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 | €221,554 | €252,655 | +€31,100 | +14.0% |
| Current assets | 29/58 | €221,554 | €252,655 | +€31,100 | +14.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84 | - | -€84 | |
| Other amounts receivable | 41 | €84 | - | -€84 | |
| Cash at bank and in hand | 54/58 | €99,970 | €119,155 | +€19,185 | +19.2% |
| Deferred charges and accrued income | 490/1 | €21,500 | €33,500 | +€12,000 | +55.8% |
| Total equity and liabilities | 10/49 | €221,554 | €252,655 | +€31,100 | +14.0% |
| Equity | 10/15 | €213,440 | €238,873 | +€25,433 | +11.9% |
| Contributions | 10/11 | €67,551 | €67,551 | = | 0.0% |
| Reserves | 13 | €145,889 | €171,322 | +€25,433 | +17.4% |
| Distributable reserves | 133 | €145,889 | €171,322 | +€25,433 | +17.4% |
| Amounts payable | 17/49 | €8,114 | €13,782 | +€5,668 | +69.8% |
| Amounts payable within one year | 42/48 | €8,114 | €13,782 | +€5,668 | +69.8% |
| Trade debts | 44 | €303 | €531 | +€229 | +75.6% |
| Suppliers | 440/4 | €303 | €531 | +€229 | +75.6% |
| Taxes, remuneration and social security | 45 | €7,812 | €13,251 | +€5,439 | +69.6% |
| Taxes | 450/3 | €7,812 | €13,251 | +€5,439 | +69.6% |
| Other operating charges | 640/8 | €743 | €778 | +€35 | +4.7% |
| Gross operating margin | 9900 | €18,026 | €27,618 | +€9,592 | +53.2% |
| Operating profit (loss) | 9901 | €17,283 | €26,839 | +€9,557 | +55.3% |
| Financial income | 75/76B | €12,000 | €12,000 | = | 0.0% |
| Recurring financial income | 75 | €12,000 | €12,000 | = | 0.0% |
| Financial charges | 65/66B | €12,200 | €183 | -€12,017 | -98.5% |
| Recurring financial charges | 65 | €222 | €183 | -€39 | -17.4% |
| Non-recurring financial charges | 66B | €11,978 | - | -€11,978 | |
| Profit (loss) for the period before taxes | 9903 | €17,083 | €38,656 | +€21,573 | +126.3% |
| Income taxes | 67/77 | €8,965 | €13,224 | +€4,259 | +47.5% |
| Profit (loss) for the period | 9904 | €8,118 | €25,433 | +€17,315 | +213.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,118 | €25,433 | +€17,315 | +213.3% |
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 2 October 2026 via checked.be.