Arc-Alloys: 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.
Arc-Alloys
Largest movements
- Cash -€14,141
down €14,141 (-51.5%), from €27,434 to €13,293
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€4,500)
- Tangible fixed assets -€5,000
down €5,000 (-18.9%), from €26,477 to €21,477
of which Furniture and vehicles: -€4,435
- Receivables within one year +€4,500
up €4,500 (+21.8%), from €20,622 to €25,122
of which Other amounts receivable: +€4,650
- Deferred charges and accrued income -€1,403
down €1,403 (-30.2%), from €4,648 to €3,245
- Reserves -€29,373
down €29,373 (-52.8%), from €55,646 to €26,273
- Other debts +€10,000
up €10,000, from €0 to €10,000
- Trade debts +€2,929
up €2,929 (+79.6%), from €3,682 to €6,611
- Tax, wage and social debts +€1,534
up €1,534 (+10.2%), from €15,003 to €16,538
of which Remuneration and social security: +€919
- Short-term financial debts -€1,089
down €1,089 (-47.3%), from €2,303 to €1,214
- Depreciation +€4,934
up €4,934 (+572%), from €862 to €5,796
- Taxes -€1,011
down €1,011 (-7.6%), from €13,266 to €12,255
- Financial charges +€650
up €650 (+50.3%), from €1,293 to €1,943
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 | €79,181 | €63,137 | -€16,044 | -20.3% |
| Fixed assets | 21/28 | €26,477 | €21,477 | -€5,000 | -18.9% |
| Tangible fixed assets | 22/27 | €26,477 | €21,477 | -€5,000 | -18.9% |
| Plant, machinery and equipment | 23 | €2,406 | €1,840 | -€565 | -23.5% |
| Furniture and vehicles | 24 | €24,071 | €19,636 | -€4,435 | -18.4% |
| Current assets | 29/58 | €52,704 | €41,660 | -€11,044 | -21.0% |
| Amounts receivable within one year | 40/41 | €20,622 | €25,122 | +€4,500 | +21.8% |
| Trade receivables | 40 | €14,239 | €14,090 | -€149 | -1.0% |
| Other amounts receivable | 41 | €6,383 | €11,032 | +€4,650 | +72.8% |
| Cash at bank and in hand | 54/58 | €27,434 | €13,293 | -€14,141 | -51.5% |
| Deferred charges and accrued income | 490/1 | €4,648 | €3,245 | -€1,403 | -30.2% |
| Total equity and liabilities | 10/49 | €79,181 | €63,137 | -€16,044 | -20.3% |
| Equity | 10/15 | €58,147 | €28,774 | -€29,373 | -50.5% |
| Contributions | 10/11 | €2,501 | €2,501 | = | 0.0% |
| Reserves | 13 | €55,646 | €26,273 | -€29,373 | -52.8% |
| Distributable reserves | 133 | €55,646 | €26,273 | -€29,373 | -52.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,034 | €34,363 | +€13,329 | +63.4% |
| Amounts payable within one year | 42/48 | €20,988 | €34,363 | +€13,375 | +63.7% |
| Financial debts | 43 | €2,303 | €1,214 | -€1,089 | -47.3% |
| Credit institutions | 430/8 | €2,303 | €1,214 | -€1,089 | -47.3% |
| Trade debts | 44 | €3,682 | €6,611 | +€2,929 | +79.6% |
| Suppliers | 440/4 | €3,682 | €6,611 | +€2,929 | +79.6% |
| Taxes, remuneration and social security | 45 | €15,003 | €16,538 | +€1,534 | +10.2% |
| Taxes | 450/3 | €15,003 | €15,618 | +€615 | +4.1% |
| Remuneration and social security | 454/9 | - | €919 | +€919 | |
| Other amounts payable | 47/48 | €0 | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €46 | €0 | -€46 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €862 | €5,796 | +€4,934 | +572% |
| Other operating charges | 640/8 | €273 | €676 | +€402 | +147% |
| Gross operating margin | 9900 | €50,815 | €51,048 | +€233 | +0.5% |
| Operating profit (loss) | 9901 | €49,679 | €44,577 | -€5,103 | -10.3% |
| Financial income | 75/76B | €523 | €248 | -€275 | -52.6% |
| Recurring financial income | 75 | €523 | €248 | -€275 | -52.6% |
| Financial charges | 65/66B | €1,293 | €1,943 | +€650 | +50.3% |
| Recurring financial charges | 65 | €1,293 | €1,943 | +€650 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €48,910 | €42,882 | -€6,028 | -12.3% |
| Income taxes | 67/77 | €13,266 | €12,255 | -€1,011 | -7.6% |
| Profit (loss) for the period | 9904 | €35,644 | €30,627 | -€5,017 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,644 | €30,627 | -€5,017 | -14.1% |
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 29 October 2026 via checked.be.