ARC INDUSTRY: 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 INDUSTRY
Largest movements
- Tangible fixed assets -€11,362
down €11,362 (-39.9%), from €28,502 to €17,140
of which Furniture and vehicles: -€7,577
- Cash +€9,183
up €9,183 (+11.2%), from €81,808 to €90,990
mainly Net result for the year (+€21,541) and Depreciation (+€11,962)
- Receivables within one year +€6,365
up €6,365 (+7.8%), from €82,083 to €88,448
of which Other amounts receivable: +€17,790
- Deferred charges and accrued income +€2,855
up €2,855 (+2,855%), from €100 to €2,955
- Reserves +€21,541
up €21,541 (+57.5%), from €37,491 to €59,032
- Trade debts -€12,097
down €12,097 (-38.0%), from €31,802 to €19,705
- Debts after one year -€4,901
no longer reported in 2025 (was €4,901)
- Tax, wage and social debts +€4,443
up €4,443 (+14.7%), from €30,311 to €34,754
- Accrued charges and deferred income -€2,070
no longer reported in 2025 (was €2,070)
- Gross operating margin -€16,941
down €16,941 (-25.7%), from €65,839 to €48,897
- Taxes -€6,806
down €6,806 (-34.2%), from €19,929 to €13,123
- Depreciation +€5,143
up €5,143 (+75.4%), from €6,818 to €11,962
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 | €192,568 | €199,609 | +€7,041 | +3.7% |
| Fixed assets | 21/28 | €28,578 | €17,216 | -€11,362 | -39.8% |
| Tangible fixed assets | 22/27 | €28,502 | €17,140 | -€11,362 | -39.9% |
| Furniture and vehicles | 24 | €18,246 | €10,670 | -€7,577 | -41.5% |
| Leasing and similar rights | 25 | €10,255 | €6,470 | -€3,785 | -36.9% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €163,990 | €182,393 | +€18,403 | +11.2% |
| Amounts receivable within one year | 40/41 | €82,083 | €88,448 | +€6,365 | +7.8% |
| Trade receivables | 40 | €39,609 | €28,184 | -€11,425 | -28.8% |
| Other amounts receivable | 41 | €42,473 | €60,264 | +€17,790 | +41.9% |
| Cash at bank and in hand | 54/58 | €81,808 | €90,990 | +€9,183 | +11.2% |
| Deferred charges and accrued income | 490/1 | €100 | €2,955 | +€2,855 | +2,855% |
| Total equity and liabilities | 10/49 | €192,568 | €199,609 | +€7,041 | +3.7% |
| Equity | 10/15 | €120,151 | €141,692 | +€21,541 | +17.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,491 | €59,032 | +€21,541 | +57.5% |
| Distributable reserves | 133 | €37,491 | €59,032 | +€21,541 | +57.5% |
| Profit (loss) carried forward | 14 | €80,660 | €80,660 | = | 0.0% |
| Amounts payable | 17/49 | €72,417 | €57,917 | -€14,500 | -20.0% |
| Amounts payable after more than one year | 17 | €4,901 | - | -€4,901 | |
| Financial debts | 170/4 | €4,901 | - | -€4,901 | |
| Amounts payable within one year | 42/48 | €65,446 | €57,917 | -€7,529 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €3,458 | +€125 | +3.7% |
| Trade debts | 44 | €31,802 | €19,705 | -€12,097 | -38.0% |
| Suppliers | 440/4 | €31,802 | €19,705 | -€12,097 | -38.0% |
| Taxes, remuneration and social security | 45 | €30,311 | €34,754 | +€4,443 | +14.7% |
| Taxes | 450/3 | €30,311 | €34,754 | +€4,443 | +14.7% |
| Accrued charges and deferred income | 492/3 | €2,070 | - | -€2,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,818 | €11,962 | +€5,143 | +75.4% |
| Other operating charges | 640/8 | €2,820 | €3,389 | +€568 | +20.1% |
| Gross operating margin | 9900 | €65,839 | €48,897 | -€16,941 | -25.7% |
| Operating profit (loss) | 9901 | €56,200 | €33,547 | -€22,653 | -40.3% |
| Financial income | 75/76B | €2,482 | €2,773 | +€290 | +11.7% |
| Recurring financial income | 75 | €2,482 | €2,773 | +€290 | +11.7% |
| Financial charges | 65/66B | €1,262 | €1,656 | +€394 | +31.2% |
| Recurring financial charges | 65 | €1,262 | €1,656 | +€394 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €57,420 | €34,663 | -€22,757 | -39.6% |
| Income taxes | 67/77 | €19,929 | €13,123 | -€6,806 | -34.2% |
| Profit (loss) for the period | 9904 | €37,491 | €21,541 | -€15,950 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,491 | €21,541 | -€15,950 | -42.5% |
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 16 October 2026 via checked.be.