arc-huis: 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-huis
Largest movements
- Receivables within one year +€765,002
up €765,002 (+492.6%), from €155,305 to €920,307
of which Other amounts receivable: +€506,473
- Tangible fixed assets -€92,069
down €92,069 (-7.4%), from €1.2m to €1.2m
of which Furniture and vehicles: -€51,032
- Stocks and contracts -€73,513
no longer reported in 2024 (was €73,513)
- Reserves +€433,501
up €433,501 (+127.7%), from €339,424 to €772,925
of which Distributable reserves: +€435,367
- Trade debts +€216,625
up €216,625 (+140.3%), from €154,356 to €370,981
- Debts after one year -€44,352
down €44,352 (-5.6%), from €788,864 to €744,512
- Tax, wage and social debts -€29,620
down €29,620 (-37.0%), from €80,094 to €50,474
of which Taxes: -€19,032
- Gross operating margin +€574,389
up €574,389 (+180.3%), from €318,616 to €893,005
- Taxes +€187,073
up €187,073 (+465.4%), from €40,195 to €227,268
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,536,674 | €2,132,460 | +€595,786 | +38.8% |
| Fixed assets | 21/28 | €1,247,790 | €1,152,549 | -€95,242 | -7.6% |
| Intangible fixed assets | 21 | €3,172 | - | -€3,172 | |
| Tangible fixed assets | 22/27 | €1,244,618 | €1,152,549 | -€92,069 | -7.4% |
| Land and buildings | 22 | €787,461 | €766,205 | -€21,256 | -2.7% |
| Plant, machinery and equipment | 23 | €9,843 | €2,486 | -€7,357 | -74.7% |
| Furniture and vehicles | 24 | €51,032 | - | -€51,032 | |
| Other tangible fixed assets | 26 | €396,282 | €383,858 | -€12,424 | -3.1% |
| Current assets | 29/58 | €288,884 | €979,911 | +€691,027 | +239.2% |
| Stocks and contracts in progress | 3 | €73,513 | - | -€73,513 | |
| Contracts in progress | 37 | €73,513 | - | -€73,513 | |
| Amounts receivable within one year | 40/41 | €155,305 | €920,307 | +€765,002 | +492.6% |
| Trade receivables | 40 | €137,196 | €395,724 | +€258,528 | +188.4% |
| Other amounts receivable | 41 | €18,109 | €524,583 | +€506,473 | +2796.8% |
| Cash at bank and in hand | 54/58 | €53,997 | €55,305 | +€1,308 | +2.4% |
| Deferred charges and accrued income | 490/1 | €6,068 | €4,300 | -€1,769 | -29.1% |
| Total equity and liabilities | 10/49 | €1,536,674 | €2,132,460 | +€595,786 | +38.8% |
| Equity | 10/15 | €459,485 | €892,986 | +€433,501 | +94.3% |
| Contributions | 10/11 | €6,233 | €6,233 | = | 0.0% |
| Reserves | 13 | €339,424 | €772,925 | +€433,501 | +127.7% |
| Non-distributable reserves | 130/1 | €1,866 | - | -€1,866 | |
| Reserves not available under the articles | 1311 | €1,866 | - | -€1,866 | |
| Distributable reserves | 133 | €337,558 | €772,925 | +€435,367 | +129.0% |
| Profit (loss) carried forward | 14 | €113,828 | €113,828 | = | 0.0% |
| Amounts payable | 17/49 | €1,077,189 | €1,239,474 | +€162,285 | +15.1% |
| Amounts payable after more than one year | 17 | €788,864 | €744,512 | -€44,352 | -5.6% |
| Financial debts | 170/4 | €788,864 | €744,512 | -€44,352 | -5.6% |
| Amounts payable within one year | 42/48 | €288,325 | €494,962 | +€206,637 | +71.7% |
| Current portion of amounts payable after more than one year | 42 | €43,607 | €44,352 | +€744 | +1.7% |
| Trade debts | 44 | €154,356 | €370,981 | +€216,625 | +140.3% |
| Suppliers | 440/4 | €154,356 | €370,981 | +€216,625 | +140.3% |
| Taxes, remuneration and social security | 45 | €80,094 | €50,474 | -€29,620 | -37.0% |
| Taxes | 450/3 | €54,844 | €35,813 | -€19,032 | -34.7% |
| Remuneration and social security | 454/9 | €25,250 | €14,661 | -€10,588 | -41.9% |
| Other amounts payable | 47/48 | €10,268 | €29,155 | +€18,887 | +183.9% |
| Non-recurring operating income | 76A | €1,904 | €676,631 | +€674,727 | +35433.1% |
| Remuneration, social security and pensions | 62 | €129,562 | €125,048 | -€4,515 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,220 | €50,621 | -€3,599 | -6.6% |
| Other operating charges | 640/8 | €1,229 | €1,213 | -€17 | -1.4% |
| Gross operating margin | 9900 | €318,616 | €893,005 | +€574,389 | +180.3% |
| Operating profit (loss) | 9901 | €133,604 | €716,123 | +€582,519 | +436.0% |
| Financial income | 75/76B | €6 | €50 | +€44 | +766.6% |
| Recurring financial income | 75 | €6 | €50 | +€44 | +766.6% |
| Financial charges | 65/66B | €14,701 | €13,064 | -€1,637 | -11.1% |
| Recurring financial charges | 65 | €14,701 | €13,064 | -€1,637 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €118,909 | €703,109 | +€584,200 | +491.3% |
| Income taxes | 67/77 | €40,195 | €227,268 | +€187,073 | +465.4% |
| Profit (loss) for the period | 9904 | €78,714 | €475,841 | +€397,127 | +504.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,714 | €475,841 | +€397,127 | +504.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.