ARC.S-CLEAN: 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.S-CLEAN
Largest movements
- Tangible fixed assets +€52,066
up €52,066 (+453.1%), from €11,490 to €63,556
of which Leasing and similar rights: +€52,066
- Receivables within one year -€18,533
down €18,533 (-42.8%), from €43,251 to €24,718
of which Trade receivables: -€18,527
- Cash -€8,178
down €8,178 (-81.2%), from €10,071 to €1,893
mainly Investment in fixed assets (net) (-€52,066) and Net result for the year (-€6,624)
- Debts after one year +€29,528
up €29,528 (+631.8%), from €4,674 to €34,201
- Profit (loss) carried forward -€6,624
down €6,624 (-21.9%), from €30,262 to €23,638
- Current portion of long-term debt +€4,554
up €4,554 (+69.5%), from €6,553 to €11,107
- Tax, wage and social debts -€4,139
down €4,139 (-44.0%), from €9,402 to €5,263
of which Taxes: -€4,541
- Trade debts +€1,356
up €1,356 (+27.6%), from €4,914 to €6,270
- Gross operating margin -€24,703
down €24,703 (-42.4%), from €58,208 to €33,504
- Staff costs -€9,064
down €9,064 (-20.9%), from €43,340 to €34,276
- Depreciation -€4,709
no longer reported in 2025 (was €4,709)
- Taxes +€1,545
up €1,545 (+116.4%), from €1,327 to €2,872
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 | €64,910 | €90,266 | +€25,355 | +39.1% |
| Fixed assets | 21/28 | €11,588 | €63,654 | +€52,066 | +449.3% |
| Tangible fixed assets | 22/27 | €11,490 | €63,556 | +€52,066 | +453.1% |
| Furniture and vehicles | 24 | €11,490 | €11,490 | = | 0.0% |
| Leasing and similar rights | 25 | - | €52,066 | +€52,066 | |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €53,322 | €26,611 | -€26,711 | -50.1% |
| Amounts receivable within one year | 40/41 | €43,251 | €24,718 | -€18,533 | -42.8% |
| Trade receivables | 40 | €43,245 | €24,718 | -€18,527 | -42.8% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €10,071 | €1,893 | -€8,178 | -81.2% |
| Total equity and liabilities | 10/49 | €64,910 | €90,266 | +€25,355 | +39.1% |
| Equity | 10/15 | €38,813 | €32,189 | -€6,624 | -17.1% |
| Contributions | 10/11 | €6,696 | €6,696 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,262 | €23,638 | -€6,624 | -21.9% |
| Amounts payable | 17/49 | €26,097 | €58,077 | +€31,980 | +122.5% |
| Amounts payable after more than one year | 17 | €4,674 | €34,201 | +€29,528 | +631.8% |
| Financial debts | 170/4 | €4,674 | €34,201 | +€29,528 | +631.8% |
| Amounts payable within one year | 42/48 | €21,423 | €23,876 | +€2,452 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €6,553 | €11,107 | +€4,554 | +69.5% |
| Trade debts | 44 | €4,914 | €6,270 | +€1,356 | +27.6% |
| Suppliers | 440/4 | €4,914 | €6,270 | +€1,356 | +27.6% |
| Taxes, remuneration and social security | 45 | €9,402 | €5,263 | -€4,139 | -44.0% |
| Taxes | 450/3 | €5,600 | €1,059 | -€4,541 | -81.1% |
| Remuneration and social security | 454/9 | €3,802 | €4,205 | +€403 | +10.6% |
| Other amounts payable | 47/48 | €554 | €1,235 | +€681 | +122.7% |
| Remuneration, social security and pensions | 62 | €43,340 | €34,276 | -€9,064 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,709 | - | -€4,709 | |
| Other operating charges | 640/8 | €1,123 | €916 | -€206 | -18.4% |
| Gross operating margin | 9900 | €58,208 | €33,504 | -€24,703 | -42.4% |
| Operating profit (loss) | 9901 | €9,036 | -€1,688 | -€10,724 | |
| Financial charges | 65/66B | €1,905 | €2,064 | +€159 | +8.3% |
| Recurring financial charges | 65 | €1,905 | €2,064 | +€159 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €7,131 | -€3,752 | -€10,883 | |
| Income taxes | 67/77 | €1,327 | €2,872 | +€1,545 | +116.4% |
| Profit (loss) for the period | 9904 | €5,804 | -€6,624 | -€12,428 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,804 | -€6,624 | -€12,428 |
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.