ARC-EN-CIEL: 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-EN-CIEL
Largest movements
- Cash +€12,771
up €12,771 (+14.5%), from €88,118 to €100,890
mainly Net result for the year (+€44,881) and Other debts (+€24,000)
- Tangible fixed assets -€8,077
down €8,077 (-11.1%), from €72,490 to €64,413
of which Land and buildings: -€7,718
- Profit (loss) carried forward -€26,547
down €26,547 (-59.2%), from €44,854 to €18,307
- Other debts +€24,000
up €24,000 (+92.3%), from €26,000 to €50,000
- Tax, wage and social debts +€11,424
up €11,424 (+85.8%), from €13,321 to €24,745
- Trade debts -€4,354
down €4,354 (-86.7%), from €5,020 to €666
- Taxes +€2,184
up €2,184 (+16.4%), from €13,351 to €15,535
- Gross operating margin +€1,162
up €1,162 (+1.5%), from €75,374 to €76,536
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 | €162,684 | €167,234 | +€4,550 | +2.8% |
| Fixed assets | 21/28 | €72,490 | €64,413 | -€8,077 | -11.1% |
| Tangible fixed assets | 22/27 | €72,490 | €64,413 | -€8,077 | -11.1% |
| Land and buildings | 22 | €71,450 | €63,732 | -€7,718 | -10.8% |
| Plant, machinery and equipment | 23 | €83 | - | -€83 | |
| Furniture and vehicles | 24 | €958 | €681 | -€277 | -28.9% |
| Current assets | 29/58 | €90,194 | €102,821 | +€12,627 | +14.0% |
| Amounts receivable within one year | 40/41 | €46 | €66 | +€20 | +43.4% |
| Other amounts receivable | 41 | €46 | €66 | +€20 | +43.4% |
| Cash at bank and in hand | 54/58 | €88,118 | €100,890 | +€12,771 | +14.5% |
| Deferred charges and accrued income | 490/1 | €2,030 | €1,865 | -€164 | -8.1% |
| Total equity and liabilities | 10/49 | €162,684 | €167,234 | +€4,550 | +2.8% |
| Equity | 10/15 | €118,344 | €91,797 | -€26,547 | -22.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €53,490 | €53,490 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,490 | €8,490 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,490 | €8,490 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,854 | €18,307 | -€26,547 | -59.2% |
| Amounts payable | 17/49 | €44,340 | €75,438 | +€31,097 | +70.1% |
| Amounts payable within one year | 42/48 | €44,340 | €75,410 | +€31,070 | +70.1% |
| Trade debts | 44 | €5,020 | €666 | -€4,354 | -86.7% |
| Suppliers | 440/4 | €5,020 | €666 | -€4,354 | -86.7% |
| Taxes, remuneration and social security | 45 | €13,321 | €24,745 | +€11,424 | +85.8% |
| Taxes | 450/3 | €13,321 | €24,745 | +€11,424 | +85.8% |
| Other amounts payable | 47/48 | €26,000 | €50,000 | +€24,000 | +92.3% |
| Accrued charges and deferred income | 492/3 | - | €27 | +€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,963 | €8,077 | +€114 | +1.4% |
| Other operating charges | 640/8 | €7,812 | €8,190 | +€378 | +4.8% |
| Gross operating margin | 9900 | €75,374 | €76,536 | +€1,162 | +1.5% |
| Operating profit (loss) | 9901 | €59,598 | €60,269 | +€671 | +1.1% |
| Financial income | 75/76B | €589 | €733 | +€144 | +24.5% |
| Recurring financial income | 75 | €589 | €733 | +€144 | +24.5% |
| Financial charges | 65/66B | €444 | €585 | +€141 | +31.8% |
| Recurring financial charges | 65 | €444 | €585 | +€141 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €59,742 | €60,416 | +€674 | +1.1% |
| Income taxes | 67/77 | €13,351 | €15,535 | +€2,184 | +16.4% |
| Profit (loss) for the period | 9904 | €46,391 | €44,881 | -€1,510 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,391 | €44,881 | -€1,510 | -3.3% |
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.