ARC SERVICES: 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 SERVICES
Largest movements
- Cash +€112,798
up €112,798 (+88.2%), from €127,851 to €240,649
mainly Net result for the year (+€84,004) and Receivables within one year (+€81,207)
- Receivables within one year -€81,207
down €81,207 (-57.1%), from €142,136 to €60,929
of which Trade receivables: -€79,670
- Intangible fixed assets -€42,500
down €42,500 (-11.5%), from €368,333 to €325,833
- Tangible fixed assets -€7,765
down €7,765 (-26.1%), from €29,761 to €21,997
of which Plant, machinery and equipment: -€4,468
- Trade debts -€103,612
down €103,612 (-31.2%), from €331,787 to €228,175
- Reserves +€84,004
up €84,004 (+39.4%), from €213,338 to €297,342
- Gross operating margin -€187,396
down €187,396 (-53.2%), from €352,259 to €164,863
- Taxes -€37,119
down €37,119 (-56.6%), from €65,600 to €28,481
- Depreciation -€17,841
down €17,841 (-26.2%), from €68,105 to €50,265
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 | €694,606 | €676,359 | -€18,248 | -2.6% |
| Fixed assets | 21/28 | €398,135 | €347,870 | -€50,265 | -12.6% |
| Intangible fixed assets | 21 | €368,333 | €325,833 | -€42,500 | -11.5% |
| Tangible fixed assets | 22/27 | €29,761 | €21,997 | -€7,765 | -26.1% |
| Plant, machinery and equipment | 23 | €19,162 | €14,694 | -€4,468 | -23.3% |
| Furniture and vehicles | 24 | €10,599 | €7,303 | -€3,296 | -31.1% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €296,472 | €328,489 | +€32,017 | +10.8% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €142,136 | €60,929 | -€81,207 | -57.1% |
| Trade receivables | 40 | €140,599 | €60,929 | -€79,670 | -56.7% |
| Other amounts receivable | 41 | €1,536 | - | -€1,536 | |
| Cash at bank and in hand | 54/58 | €127,851 | €240,649 | +€112,798 | +88.2% |
| Deferred charges and accrued income | 490/1 | €1,485 | €1,911 | +€426 | +28.7% |
| Total equity and liabilities | 10/49 | €694,606 | €676,359 | -€18,248 | -2.6% |
| Equity | 10/15 | €278,338 | €362,342 | +€84,004 | +30.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €213,338 | €297,342 | +€84,004 | +39.4% |
| Distributable reserves | 133 | €213,338 | €297,342 | +€84,004 | +39.4% |
| Amounts payable | 17/49 | €416,268 | €314,017 | -€102,251 | -24.6% |
| Amounts payable within one year | 42/48 | €416,268 | €314,017 | -€102,251 | -24.6% |
| Trade debts | 44 | €331,787 | €228,175 | -€103,612 | -31.2% |
| Suppliers | 440/4 | €331,787 | €228,175 | -€103,612 | -31.2% |
| Taxes, remuneration and social security | 45 | €84,481 | €84,953 | +€471 | +0.6% |
| Taxes | 450/3 | €84,481 | €84,953 | +€471 | +0.6% |
| Other amounts payable | 47/48 | - | €889 | +€889 | |
| Remuneration, social security and pensions | 62 | €1,562 | €478 | -€1,085 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,105 | €50,265 | -€17,841 | -26.2% |
| Other operating charges | 640/8 | €1,353 | €479 | -€874 | -64.6% |
| Gross operating margin | 9900 | €352,259 | €164,863 | -€187,396 | -53.2% |
| Operating profit (loss) | 9901 | €281,239 | €113,641 | -€167,597 | -59.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -68.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -68.0% |
| Financial charges | 65/66B | €2,302 | €1,157 | -€1,145 | -49.7% |
| Recurring financial charges | 65 | €2,302 | €1,157 | -€1,145 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €278,938 | €112,484 | -€166,453 | -59.7% |
| Income taxes | 67/77 | €65,600 | €28,481 | -€37,119 | -56.6% |
| Profit (loss) for the period | 9904 | €213,338 | €84,004 | -€129,334 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €213,338 | €84,004 | -€129,334 | -60.6% |
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 18 October 2026 via checked.be.