ARC-ID: 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-ID
Largest movements
- Cash +€87
up €87 (+1,985%), from €4 to €91
mainly Other debts (+€757)
- Other debts +€757
up €757 (+8.5%), from €8,881 to €9,637
- Profit (loss) carried forward -€563
down €563 (-3.2%), from -€17,343 to -€17,906
- Trade debts -€107
down €107 (-26.3%), from €407 to €299
- Gross operating margin +€3,170
up €3,170 (+86.3%), from -€3,674 to -€503
- Financial charges -€253
down €253 (-81.0%), from €313 to €59
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 | €4 | €91 | +€87 | +1,985% |
| Current assets | 29/58 | €4 | €91 | +€87 | +1,985% |
| Cash at bank and in hand | 54/58 | €4 | €91 | +€87 | +1,985% |
| Total equity and liabilities | 10/49 | €4 | €91 | +€87 | +1,985% |
| Equity | 10/15 | -€9,283 | -€9,846 | -€563 | -6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,343 | -€17,906 | -€563 | -3.2% |
| Amounts payable | 17/49 | €9,287 | €9,937 | +€649 | +7.0% |
| Amounts payable within one year | 42/48 | €9,287 | €9,937 | +€649 | +7.0% |
| Trade debts | 44 | €407 | €299 | -€107 | -26.3% |
| Suppliers | 440/4 | €407 | €299 | -€107 | -26.3% |
| Other amounts payable | 47/48 | €8,881 | €9,637 | +€757 | +8.5% |
| Gross operating margin | 9900 | -€3,674 | -€503 | +€3,170 | +86.3% |
| Operating profit (loss) | 9901 | -€3,674 | -€503 | +€3,170 | +86.3% |
| Financial charges | 65/66B | €313 | €59 | -€253 | -81.0% |
| Recurring financial charges | 65 | €313 | €59 | -€253 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,986 | -€563 | +€3,424 | +85.9% |
| Profit (loss) for the period | 9904 | -€3,986 | -€563 | +€3,424 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,986 | -€563 | +€3,424 | +85.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.