ARC PARTNERS: 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 PARTNERS
Largest movements
- Tangible fixed assets -€12,782
down €12,782 (-11.5%), from €111,343 to €98,561
of which Land and buildings: -€11,824
- Cash +€1,650
up €1,650 (+714.3%), from €231 to €1,881
mainly Depreciation (+€12,782) and Tax, wage and social debts (+€1,723)
- Profit (loss) carried forward -€10,795
down €10,795 (-39.3%), from -€27,469 to -€38,264
- Other debts -€2,549
down €2,549 (-2.2%), from €116,557 to €114,008
- Tax, wage and social debts +€1,723
up €1,723 (+387.2%), from €445 to €2,168
- Gross operating margin -€5,161
down €5,161 (-55.4%), from €9,318 to €4,157
- Depreciation -€3,248
down €3,248 (-20.3%), from €16,030 to €12,782
- Other operating charges -€167
down €167 (-8.5%), from €1,959 to €1,792
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.
Cash bridge derived
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 | €112,511 | €100,821 | -€11,690 | -10.4% |
| Fixed assets | 21/28 | €111,409 | €98,627 | -€12,782 | -11.5% |
| Tangible fixed assets | 22/27 | €111,343 | €98,561 | -€12,782 | -11.5% |
| Land and buildings | 22 | €108,897 | €97,073 | -€11,824 | -10.9% |
| Furniture and vehicles | 24 | €2,446 | €1,488 | -€958 | -39.2% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €1,102 | €2,194 | +€1,092 | +99.1% |
| Amounts receivable within one year | 40/41 | €871 | €313 | -€558 | -64.1% |
| Trade receivables | 40 | €871 | €313 | -€558 | -64.1% |
| Cash at bank and in hand | 54/58 | €231 | €1,881 | +€1,650 | +714.3% |
| Total equity and liabilities | 10/49 | €112,511 | €100,821 | -€11,690 | -10.4% |
| Equity | 10/15 | -€7,146 | -€17,941 | -€10,795 | -151.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €323 | €323 | = | 0.0% |
| Non-distributable reserves | 130/1 | €323 | €323 | = | 0.0% |
| Reserves not available under the articles | 1311 | €323 | €323 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,469 | -€38,264 | -€10,795 | -39.3% |
| Amounts payable | 17/49 | €119,657 | €118,762 | -€895 | -0.7% |
| Amounts payable within one year | 42/48 | €119,657 | €118,762 | -€895 | -0.7% |
| Trade debts | 44 | €2,655 | €2,586 | -€69 | -2.6% |
| Suppliers | 440/4 | €2,655 | €2,586 | -€69 | -2.6% |
| Taxes, remuneration and social security | 45 | €445 | €2,168 | +€1,723 | +387.2% |
| Taxes | 450/3 | €445 | €2,168 | +€1,723 | +387.2% |
| Other amounts payable | 47/48 | €116,557 | €114,008 | -€2,549 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,030 | €12,782 | -€3,248 | -20.3% |
| Other operating charges | 640/8 | €1,959 | €1,792 | -€167 | -8.5% |
| Gross operating margin | 9900 | €9,318 | €4,157 | -€5,161 | -55.4% |
| Operating profit (loss) | 9901 | -€8,671 | -€10,417 | -€1,746 | -20.1% |
| Financial charges | 65/66B | €272 | €195 | -€77 | -28.3% |
| Recurring financial charges | 65 | €272 | €195 | -€77 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,943 | -€10,612 | -€1,669 | -18.7% |
| Income taxes | 67/77 | €174 | €183 | +€9 | +5.2% |
| Profit (loss) for the period | 9904 | -€9,117 | -€10,795 | -€1,678 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,117 | -€10,795 | -€1,678 | -18.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.