arC.Point: 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.Point
Largest movements
- Cash +€48,650
up €48,650 (+86.5%), from €56,239 to €104,889
mainly Depreciation (+€32,746) and Deferred charges and accrued income (+€29,352)
- Tangible fixed assets -€32,746
down €32,746 (-8.0%), from €409,016 to €376,270
of which Land and buildings: -€24,732
- Deferred charges and accrued income -€29,352
down €29,352 (-52.3%), from €56,100 to €26,748
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€7,545
down €7,545 (-18.7%), from €40,292 to €32,746
- Gross operating margin +€6,300
up €6,300 (+8.9%), from €70,945 to €77,245
- Taxes -€5,691
down €5,691 (-74.3%), from €7,662 to €1,971
- Financial charges +€2,554
up €2,554 (+53.6%), from €4,761 to €7,315
- Other operating charges +€1,906
up €1,906 (+32.9%), from €5,799 to €7,704
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.
Derived cash bridge
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 | €1,105,905 | €1,099,613 | -€6,292 | -0.6% |
| Fixed assets | 21/28 | €961,884 | €929,138 | -€32,746 | -3.4% |
| Intangible fixed assets | 21 | €552,868 | €552,868 | = | 0.0% |
| Tangible fixed assets | 22/27 | €409,016 | €376,270 | -€32,746 | -8.0% |
| Land and buildings | 22 | €387,194 | €362,462 | -€24,732 | -6.4% |
| Plant, machinery and equipment | 23 | €3,219 | €2,130 | -€1,089 | -33.8% |
| Furniture and vehicles | 24 | €15,790 | €10,676 | -€5,114 | -32.4% |
| Other tangible fixed assets | 26 | €2,813 | €1,002 | -€1,812 | -64.4% |
| Current assets | 29/58 | €144,021 | €170,476 | +€26,455 | +18.4% |
| Amounts receivable after more than one year | 29 | €50 | €50 | = | 0.0% |
| Other amounts receivable | 291 | €50 | €50 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,289 | €38,445 | +€7,157 | +22.9% |
| Trade receivables | 40 | €30,968 | €30,205 | -€764 | -2.5% |
| Other amounts receivable | 41 | €320 | €8,241 | +€7,920 | +2,473% |
| Current investments | 50/53 | €344 | €344 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €56,239 | €104,889 | +€48,650 | +86.5% |
| Deferred charges and accrued income | 490/1 | €56,100 | €26,748 | -€29,352 | -52.3% |
| Total equity and liabilities | 10/49 | €1,105,905 | €1,099,613 | -€6,292 | -0.6% |
| Equity | 10/15 | €126,774 | €126,912 | +€138 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €106,774 | €106,912 | +€138 | +0.1% |
| Tax-exempt reserves | 132 | €37,572 | €37,572 | = | 0.0% |
| Distributable reserves | 133 | €69,202 | €69,340 | +€138 | +0.2% |
| Amounts payable | 17/49 | €979,131 | €972,702 | -€6,429 | -0.7% |
| Amounts payable after more than one year | 17 | €575,719 | €575,719 | = | 0.0% |
| Financial debts | 170/4 | €575,719 | €575,719 | = | 0.0% |
| Amounts payable within one year | 42/48 | €400,191 | €391,986 | -€8,205 | -2.1% |
| Trade debts | 44 | €2,102 | €2,822 | +€720 | +34.2% |
| Suppliers | 440/4 | €2,102 | €2,822 | +€720 | +34.2% |
| Taxes, remuneration and social security | 45 | €2,700 | €3,242 | +€542 | +20.1% |
| Taxes | 450/3 | €2,700 | €3,242 | +€542 | +20.1% |
| Other amounts payable | 47/48 | €395,389 | €385,922 | -€9,467 | -2.4% |
| Accrued charges and deferred income | 492/3 | €3,221 | €4,996 | +€1,776 | +55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,292 | €32,746 | -€7,545 | -18.7% |
| Other operating charges | 640/8 | €5,799 | €7,704 | +€1,906 | +32.9% |
| Non-recurring operating charges | 66A | €12,283 | €27,383 | +€15,100 | +123% |
| Gross operating margin | 9900 | €70,945 | €77,245 | +€6,300 | +8.9% |
| Operating profit (loss) | 9901 | €12,571 | €9,411 | -€3,160 | -25.1% |
| Financial income | 75/76B | €9 | €12 | +€2 | +25.0% |
| Recurring financial income | 75 | €9 | €12 | +€2 | +25.0% |
| Financial charges | 65/66B | €4,761 | €7,315 | +€2,554 | +53.6% |
| Recurring financial charges | 65 | €4,761 | €7,315 | +€2,554 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €7,820 | €2,108 | -€5,711 | -73.0% |
| Income taxes | 67/77 | €7,662 | €1,971 | -€5,691 | -74.3% |
| Profit (loss) for the period | 9904 | €158 | €138 | -€20 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €158 | €138 | -€20 | -12.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.