ARC ET OS: 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 ET OS
Largest movements
- Cash -€759
down €759 (-51.2%), from €1,483 to €724
mainly Net result for the year (-€1,360)
- Profit (loss) carried forward -€1,360
down €1,360 (-5.4%), from -€25,068 to -€26,429
- Other debts +€601
up €601 (+3.2%), from €18,495 to €19,096
- Gross operating margin +€151
up €151 (+12.2%), from -€1,237 to -€1,087
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 | €1,483 | €724 | -€759 | -51.2% |
| Current assets | 29/58 | €1,483 | €724 | -€759 | -51.2% |
| Cash at bank and in hand | 54/58 | €1,483 | €724 | -€759 | -51.2% |
| Total equity and liabilities | 10/49 | €1,483 | €724 | -€759 | -51.2% |
| Equity | 10/15 | -€17,012 | -€18,372 | -€1,360 | -8.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,068 | -€26,429 | -€1,360 | -5.4% |
| Amounts payable | 17/49 | €18,495 | €19,096 | +€601 | +3.2% |
| Amounts payable within one year | 42/48 | €18,495 | €19,096 | +€601 | +3.2% |
| Other amounts payable | 47/48 | €18,495 | €19,096 | +€601 | +3.2% |
| Gross operating margin | 9900 | -€1,237 | -€1,087 | +€151 | +12.2% |
| Operating profit (loss) | 9901 | -€1,237 | -€1,087 | +€151 | +12.2% |
| Financial charges | 65/66B | €274 | €274 | +€0 | +0.1% |
| Recurring financial charges | 65 | €274 | €274 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,511 | -€1,360 | +€150 | +10.0% |
| Profit (loss) for the period | 9904 | -€1,511 | -€1,360 | +€150 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,511 | -€1,360 | +€150 | +10.0% |
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 13 October 2026 via checked.be.